جستجوی مقالات مرتبط با کلیدواژه « corporate governance » در نشریات گروه « حسابداری »

The results of the model estimation show that information transparency has a significant and positive effect with an impact factor of 0.08 at a significance level of one percent. Therefore, it can be said that information transparency as a component of corporate governance has a significant effect on the economic growth rate of listed companies. Also, the results of the model estimation show that audit quality has a significant and positive effect with an impact factor of 0.10 at a significance level of one percent. The duality variable of the CEO and the chairman of the company's board of directors has a significant effect on the economic growth rate with an impact coefficient of 0.012 at a significance level of five percent, and the concentration of ownership as a component of corporate governance has a significant effect on the economic growth rate. Examining the estimation results of the model shows that the concentration of ownership or the influence coefficient of 0.03 at the significance level of five percent has a positive and significant effect on economic growth. Also, the size of the board of directors as a component of corporate governance does not have a significant effect on the economic growth rate of companies. According to the findings of the research, the variable of institutional ownership of the percentage (ratio) of institutional ownership to the total number of shares of the company has an impact coefficient of 0.02 at a significant level of five percent.

considering the influential position of the Audit Committee(AC) in the corporate governance system, it is very important to pay attention to the efficiency and effectiveness of this committee. the purpose of this research is to evaluate the power of generalizability and validity of model of improving the efficiency and effectiveness of AC, which was extracted using the qualitative research method of grounded theory. during 2022, using quantitative research method and questionnaire tool, the required data was collected from university professors, experts and professional activists. the analysis was based on structural equation modeling. The findings indicate the confirmation of the external and internal reliability and validity of the research model, and the validity of the fit and the predictive power of the model were evaluated at the desired level. In addition, by using the values of the factor loadings and calculating the correlation value of the indicators of a structure with that structure, it was determined that the reliability of the measurement model is acceptable. Also, the impact of six paths arising from the model, including causal, intervening, contextual conditions, strategies and outcomes, which the research hypotheses are based on, were meaningfully confirmed through path analysis tests. Since the findings of this research confirm the effectiveness of the components included in the model for improving the efficiency and effectiveness of AC, the criteria mentioned in this model provide a clear perspective for evaluating the efficiency and effectiveness of AC for companies, legislative authorities and professional institutions.

Based on information attitude, Important task of management accounting is to provide quality information to reduce management challenges, reduce uncertainty, and influence rational and optimal decisions. In this regard, by the internal information components of management accounting for the reasons of simplification, clarification, increasing environmental reliability and powerful management, provides the grounds for increasing trust between taxation System and taxpayers so that it can be effective in minimizing or reducing tax risk. The purpose of this article is a suitable conceptual Model and experimentally test the impact of quality Firms of management accounting information (environmental uncertainty, financial reporting, corporate governance, and Earnings management) on tax risk. Research method is quantitative and descriptive analytical. The statistical population of Firms admitted to Tehran Stock Exchange in the years 1390 to 1399 and statistical sample was selected by systematic elimination method of 161 Firm. In this research, using the quality components of management accounting information, a model for assessing tax risk. The results panel data show quality components of management accounting information have a significant impact on tax risk. Earnings management, financial reporting and corporate governance are effective in reducing tax risk, and component of environmental uncertainty is effective in increasing tax risk.

The present study was conducted to identify the factors affecting success in advancing corporate governance strategies in the health sector and to explain the effects and consequences of its implementation. In the data collection sequence, after collecting qualitative data, among the qualitative research strategies, the data theory of the foundation was used and a comprehensive model was developed which includes causal factors, intervening factors, contextual factors, strategies and consequences of providing a corporate governance model in the health sector. In-depth interview was used as the main tool for data collection. Sampling started with the available method and then continued with the snowball method. Data saturation was obtained in 15 interviews. A total of 16 categories and 232 concepts were identified and extracted. Axial coding is the second stage of data analysis in contextual theory. The purpose of this step is to establish a relationship between the categories generated in the open coding step. Strauss and Corbin's paradigm model has been used for axial coding in this research. This model helps the theorist to have a general understanding of the theoretical process. The components of a paradigm model for pivotal coding are: pivotal category, causal conditions, prevailing context, intervening conditions, strategies, and consequences.

The purpose of the present study is to investigate the moderating effect of corporate governance on the relationship between the quality of independent audits and the tax gap in companies listed on the Tehran Stock Exchange.

A multivariate regression method based on combined data was used for data analysis. The statistical population of the research comprises the companies listed on the Tehran Stock Exchange and OTC.

The findings of the first hypothesis of the research show that there is a negative and significant relationship between the quality of independent auditing and the tax gap. In other words, increasing the quality of independent auditing reduces the tax gap. The results of the second hypothesis indicate that the moderating effect of corporate governance on the relationship between independent audit quality and the tax gap is positive and significant. This means that with the increase in corporate governance, the relationship between the quality of independent auditing and the tax gap intensifies.

To accurately diagnose tax issues, the Tax Administration should focus on the tenure and continuity of the relationship between audit institutions and companies. Companies can also utilize expert auditors from auditing organizations and seek accreditation from "A" rated institutions to enhance the quality of reported profits and earn investors' trust. The research's second hypothesis indicates a lack of proper corporate governance in Iran, suggesting the need to enhance corporate governance criteria as a monitoring mechanism.

Some major factors influencing investment include the investment risk and the consequent cost of capital imposed upon companies. Different studies demonstrated that intra-industry information transfer significantly influences the reporting environment and the quality of financial information. In case intra-industry information transfer within highly connected industries influences investor decisions and disclosure quality, it is expected to affect investor reactions to earnings, perceived risk, and the cost of capital. This study investigates the effect of intra-industry connectedness and diversification of major shareholders' portfolios on the corporate cost of capital, considering the moderating roles of ownership concentration and board gender diversity.

To achieve this goal, panel data from 144 companies listed on the Tehran Stock Exchange were collected from their annual financial reports from 2013 to 2020. A multivariate regression analysis was used. The diversification of major shareholders' portfolios was measured using the Rhoades (1993) method and the Herfindahl-Hirschman Index (HHI), while intra-industry connectedness was measured according to a model put forward by Chiu (2014). The diversification of major shareholders' portfolios was calculated by identifying the major shareholder's portfolio for each year, including listed and over-the-counter companies, and computing the Herfindahl-Hirschman Index (HHI) based on this data. Subsequently, the diversification index for each company-year was determined by computing the weighted average, considering the ownership percentage of major shareholders.

The results indicate a significant negative impact of both the diversification of major shareholders' portfolios and intra-industry connectedness on corporate cost of capital. Additionally, the degree of ownership concentration and gender diversity on the board shapes the magnitude of these associations. Ownership concentration strengthens the relationship between portfolio diversification and the cost of capital, while it weakens the relationship between intra-industry connectedness and the cost of capital. However, the presence of women on the board attenuates both relationships, implying that in companies with female board members, these relationships are less pronounced.

The confirmed negative relationship between the diversification of major shareholders' portfolios and the cost of capital aligns with the informational perspective. According to this perspective, the increased number and diversity of major shareholders' portfolios lead to higher costs for obtaining insider information, prompting the major shareholders to focus on public information and demand the investee company to provide more transparent and higher-quality information. This, in turn, reduces information asymmetry and the cost of capital. Furthermore, the results indicate a significant negative relationship between intra-industry connectedness and corporate cost of capital. Finally, the findings confirm the moderating effects of ownership concentration and board gender diversity on these relationships.

In today's world, companies are known as the economic pillar of society in creating wealth, employment, etc. However, the survival and continuation of the activities of companies in today's markets has been seriously questioned due to issues such as competitive pressure, economic fluctuations, financial crises, scandals and the collapse of large companies, etc. Corporate governance was created with the aim of accountability and improved regulatory mechanisms to restore public confidence in the capital market and the accounting profession. In this regard, the aim of the present study is to investigate the mediating effect of continuity of activity and corporate reporting in the relationship between corporate governance and the emotional orientation of investors in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 145 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 software using the software Statistical analyzes were carried out. The results of the hypothesis test showed a direct relationship between intangible investment and allocation efficiency

The security of recording transactions with the use of blockchain technology and the problems caused by the manipulation of information and documents of companies, caused the literature on the application of blockchain technology to investigate the expected effects of blockchain on improving corporate governance, or issues such as applications and analyzing the benefits of this technology to be paid in the scope of the company's audit. The purpose of this research is to determine the effect of using blockchain on the performance of companies from the perspective of corporate governance. This research is a cross-sectional data collection in terms of its practical purpose, in terms of time, and a survey in terms of its research implementation method. In this research, according to the purpose and nature of the research, the applied research method is used through structural equation analysis methods. According to the population size of 4000 executive and financial managers of listed companies and Cochran's formula, about 200 valid questionnaires were obtained for analysis. The results showed that the application of blockchain technology can significantly affect the performance of companies, both in the form of financial performance and operational performance. Also, blockchain has a double impact on the relationship between corporate governance and the performance of companies, and the application of blockchain has an increasing impact on improving the relationship between internal control according to the Kuzo framework and the company's performance.

Managers, having a higher level of awareness about the stakeholders, try to make the image of the business unit look favorable. Therefore, they make choices that can have different effects on users' decisions. The aim of the current research is to investigate the role of two factors, company size and corporate governance, on choices that increase or decrease accounting earnings.

The statistical sample includes 180 companies (1440 companies-year) from the manufacturing companies admitted to the Tehran Stock Exchange during the period of 2013 to 2014. The research hypotheses have been tested using panel data and multivariate logistic regression.

The results show that the corporate governance factor as well as the company size factor have an inverse and significant relationship with the choice of increasing or decreasing accounting earnings methods. 

In companies, the accounting earnings is determined by the accrual method and by applying the opinion of the managers.In this regard, managers influence earnings by choosing their methods. There are many choices for managers in the process of preparing financial reports that can increase or decrease the company's earnings.

Contribution: 

This research can provide a new study platform regarding accounting choices in the sense that it draws the attention of standard-setting institutions to the diversity of accounting methods and the freedom of action of managers in choosing methods.