javad pourghaffar

This research explains the relationship between performance-based budgeting characteristics and the integrated reporting approach in Iran's public sector. This research is applied research in terms of its purpose, quantitative research in terms of methodology, and descriptive and survey research in terms of data collection and analysis. The statistical population includes all experts related to planning and budgeting in the public sector and expert university professors. The determination sampling method is that 250 questionnaires were distributed among the community members and 64 questionnaires were analyzed due to the presence of complete information. Therefore, the data collection tool is a researcher-made questionnaire based on the model provided by Pourghaffar et al. (2021 and 2022) with a 5-point Likert scale. The current research includes 6 hypotheses. SPSS and PLS software and structural equation analysis were used to analyze the hypotheses. The results showed 6 indicators in the hypotheses: legal requirements with the approach of government administration in the style of the private sector, strategic planning system, accounting and auditing system of management performance, information technology infrastructure with the perspective of organizational architecture and integrated systems, attention Human capital and incentive policies, the process approach and process management are directly related to the establishment of performance-based budgeting with an integrated reporting approach in the public sector of Iran. In other words, the government can use these indicators to achieve performance-based budgeting goals.

The purpose of the current research is to examine the relationship between smoothing profit and value for shareholders, emphasizing the uncertainty of economic policy. This research is an applied research in terms of its nature and survey method and in terms of its purpose, and since in the present research the current state of the variables has been analyzed through the use of information collection, through past information, it is among the studies of The post-event type is included. In the course of conducting this research, five hypotheses were formulated and 122 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel using the software. Stata statistics were analyzed. The results of the hypothesis test show that: there is a significant direct relationship between profit smoothing and shareholder value. Also, among the criteria of economic policy uncertainty, three criteria of inflation rate, interest rate and economic growth have an effect on the relationship between profit smoothing and value for shareholders (inflation rate and economic growth have a direct effect and interest rate has an inverse effect). But the exchange rate criterion does not affect the relationship between profit smoothing and value for shareholders.

The main aim of this paper is to investigate the indicators affecting the establishment of a real time performance-based budgeting system in Iran. Given that the results of this study can be used in the development of budget rules and regulations based on public sector performance, it is practical research. To achieve this purpose, a questionnaire consisting of 28 questions was designed by researchers through interviews with experts. Research information was collected in the form of a questionnaire that was distributed electronically and manually and referred directly to the statistical population in the form of 310 questionnaires during the year 1400. The empirical results of the exploratory analysis test showed; In terms of environmental factors; Legal requirements, political acceptance and rules and regulations (transparency and accountability), reform of the structure and duties of the program and budget organization and attention to social and communication capital in terms of human factors; Motivational and managerial policies and organizational factors; Existence of a comprehensive database, infrastructure and information technology (such as organizational design and the existence of integrated systems with an integrated reporting approach) from the perspective of information technology, elimination of valueless activities, value- chain reform, optimal use of organizational resources from a process perspective and the establishment of strategic planning system, accounting and auditing system (management performance and From the point of view of performance planning and management, it is one of the main effective factors in establishing real time reporting performance-based budgeting in the public sector of Iran.

 Improving the budgeting process in addition to human and financial resources requires significant investment in information technology and management information systems. The purpose of this study is to provide a conceptual model of Performance-Based Budgeting with a real time reporting approach in Iran public sector.

This study has adopted the qualitative approach. After obtaining the opinion of experts 20 semi-structured interviews during the years 2020-2021.

After analyzing the data, 133 initial codes for timely performance-based budgeting were identified, 38 codes in the main categories of causal conditions, 35 codes in the context, 15 codes in the interventionist section, 4 central phenomenon codes, 21 codes in Strategies and 20 codes in consequences. The codes were finally categorized into 25 subcategories: organizational architecture and corporate governance (10 codes), team and organizational structure and process orientation (13 codes), information and technology infrastructure and technical and communication problems, and program and budget organization (15 Code), legal requirements and accounting and auditing system (7 codes), management policies and attitudes of managers and performance appraisal indicators (18 codes), management of government balance sheets and cost (10 codes), human resources, shared perception and monitoring and collection Information (15 codes), business intelligence (13 codes), efficiency, effectiveness and economic efficiency, systemic attitude and accountability (12 codes), national, economic effects (12 codes) and productivity (8 codes).

Considering the problem of several years of establishing performance budget in the country, using the framework of this research will accelerate the implementation of performance-based budgeting with a new approach and the proposed model of this research can improve the current situation.

The purpose of this study is to investigate the relationship between financial constraints and cash flow sensitivity with external financing. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, two hypotheses were formulated and 110 companies were selected through sampling by systematic elimination method for a period of 8 years between 2011 and 1397 and data related to research variables after collection in Excel software using software Statata version 15 were statistically analyzed. The results of the hypothesis test showed that there is a significant direct relationship between financial constraints and external financing. And there is a significant inverse relationship between cash flow sensitivity and external financing.

Cash is one of the most important needs of each unit to carry out activities because it can affect various factors and ultimately increase the company's activity and gain returns for shareholders. In this regard, the purpose of this study is to investigate the relationship between cash holdings, working capital and dividend payment with investment policies. This research is descriptive in nature and method and in terms of purpose, it is an applied research and since in the present study the current status of variables has been analyzed using past information through past information, it is in the category of descriptive studies. And post-event type is included. In the course of this research, three hypotheses were formulated and 110 companies were selected through sampling by systematic elimination method for a period of 7 years between 1392 to 1398 and data related to research variables after compilation in Excel software using software Statata version 15 were statistically analyzed. The results of the hypothesis test showed that there is a significant direct relationship between cash retention and investment policies. There is also a significant direct relationship between working capital and investment policies. But no link was found between dividend payments and investment policies.

The main purpose of this paper is to investigate the effective factors of share selection in 84 companies of Tehran Exchange Stock Market over the years 2006-2010. For this aim, the factor analysis and analytical hierarchy process (AHP) methods have been used for determining and ranking of effective variables. The empirical results of this paper indicate that earnings trend, dividend earning trend, dividend per share, earning per share ratio, profit margin‚ operating income ratio to sale, rate of equity return ratio‚ rate of return assets are the main determinants of share selection in the companies of Tehran Exchange Stock Market. Moreover, there is a positive and significant relationship between these variables and the rate of return in 84 companies of Tehran Exchange Stock Market.