نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 7 (بهار 1398)

The purpose of this paper is to investigate the relationship between ethics in accounting and social responsibility in Tehran Stock Exchange companies. The firm's social responsibility includes ongoing commitments that emerge from firms and morally in the economic environment to improve the quality of life of the workforce and those close to them. The social responsibility of the firm in pursuit of the interests of the society as it strives to protect all the people of the community from their rights and not to pursue economic activities solely for the sake of financial gain. The purpose of this research is to apply a post-event study. Also, to investigate the relationship between variables, regression analysis is used as a subset of correlation research, so the present study is a correlation between the nature and method of descriptive-correlational type. The statistical population of the study includes the data of Tehran Stock Exchange companies. Sampling method was selected randomly and with restrictions according to the systematic elimination rule of 141 companies. The results of the research show that considering the significance level of all the variables in the research, it can be said that the legal, moral, and ethical responsibilities affect accounting ethics.

Tax administration refers to the manager's actions and ability to pay less taxes in the long run. A company that seeks tax management and minimizes tax expense has actually taken a draconian approach to taxation. Avoiding tax due to the many economic consequences that may be associated with market factors such as stock prices. The purpose of this study is to investigate the relationship between tax evasion and risk of falling stock prices with an emphasis on representation costs in companies listed on Tehran Stock Exchange. In this regard, 110 companies were selected by the sampling method for the period 1961-2012. To measure tax evasion, the difference between the expected tax rate and the effective tax rate is also used. In this research, regression analysis and hybrid data were used to test the hypotheses. The results showed that there is a positive and significant relationship between tax avoidance and the risk of falling stock prices. This means that with the increase in the difference between the expected tax rate and the effective tax rate, the probability of falling stock prices in the upcoming period increases. There is also a positive relationship between tax avoidance and the risk of falling stock prices in companies with high representation fees.

One of important factors in economic growth and development is tax. Incomes are the basis of tax calculation; and, based on the agency issue, managers have sufficient motivations to manipulate incomes. Manipulation of incomes can affect tax rates and tax evasion/ avoidance levels, on the other hand. On this basis, the main objective of present research is to investigate relationships between income manipulation and effective tax rates within companies listed on Tehran Securities Exchange. In this direction, relationships of variables of income smoothing and optional accrual items with effective tax rates are examined. Research statistical sample includes 113 companies listed during the period of 2010-2016. Findings of simple regression cross-sectionally and collectively indicate that, as 2 measures of income manipulation, income smoothing and optional accrual items have significantly positive relationships with effective tax rates.

Corporate social responsibility is the same beliefs and beliefs of companies, and thus states that corporate actions (tax evasion and profit management, etc.) are beneficial to the benefit of all stakeholders, including shareholders, employees, society, government, and so on. So the real attention to corporate social responsibility, namely, the elimination of earnings management from financial statements and directors' decisions, and the presentation of real and non-distorted tax reports and figures, are one of the important issues of corporate social responsibility. In this regard, the purpose of this research is to explain the relationship between social responsibility with tax evasion and earnings management in companies admitted to the Tehran Stock Exchange. This research is descriptive research according to the type of purpose, applied research, and from the perspective of data collection. The statistical population of this research includes all companies accepted in Tehran Stock Exchange. Using restrictions and completed completed questionnaires, 82 companies were selected as statistical sample. To analyze the data, regression tests and Pearson correlation coefficient were used to explain the relationship and the predictive value of the variables and test the hypotheses. The results showed that there is a significant relationship between social responsibility and tax evasion and earnings management of the companies listed in Tehran Stock Exchange. There is also a significant relationship between economic, legal, ethical and humanitarian dimensions of social responsibility with dependent variables of research.

Considering the importance of the customer in the automotive industry, maintaining and enhancing customer loyalty and the factors affecting it is one of the main concerns of maintaining and developing its position in the market. For this purpose, one of the well-known solutions is "Affiliate Marketing," which restricts unhappy customers by reinforcing their appreciation among them, thereby increasing the loyalty of customers. The main aim of this research is studying the effect of relation – based marketing on Customer appreciation and Competitive Advantage. In this research the effect of relation – based marketing aspects such as trust, commitment, communications, Common value, Sympathy, customer satisfaction On customer satisfaction and competitive advantage have been studied the present research is an appreciation research from objective view, and descriptive research from the way of collecting data and correlational type. Statistical society of the research consists of all customers of Saipa agents in Ardabil City. The sample volume was predicted to 448 people by using simple randomized sampling. The means of collecting data is questionnaire. Structural equation modeling (lisrael. 8.8 software) has been used for analyzing data. The results of this study showed that relational marketing and its dimensions has a positive and meaningful effect on of the research showed that the relationship marketing and its dimensions have a positive and significant effect on customer appreciation and competitive advantage; this positive attitude can encourage customers to continue to engage with dealers.

In research outside of the country, there are different arguments, such as the need to maintain consistency between reported earnings and the amount of investment, or to make investment decisions based on reported earnings and incorrect information, or knowledge of low productivity and acceptance of high risk investments in order to improve productivity in the insurance industry. The purpose of this research is to answer the question of whether the stock liquidity has a significant effect on earnings management of Tehran Stock Exchange member companies. For this purpose, the information of 14 insurance companies of Tehran Stock Exchange has been reviewed during the period from 1389 to 1396. Finally, regression models were used to examine each of the hypotheses. The results of the research hypothesis test indicate that stock liquidity has a direct and significant effect on earnings management of Tehran Stock Exchange member companies.

The subject of taxation has been the subject of various human societies since ancient times. At the time of the early humans whose social groups were smaller than they were now, there was no cash for tax, but each person directly contributed to the general work of the community. On the other hand, cash flows in a business unit are among the most basic events in which accounting measurements are performed based on them. And it seems that creditors and investors also decide on cash flows. The purpose of this research is to answer the question of whether the investment sensitivity of tax collection companies in TSE is significant. To this end, information from 126 companies listed in Tehran Stock Exchange has been reviewed during the period from 1390 to 1396. Finally, regression models were used to examine each of the hypotheses. Based on the type of estimation method indicated by F Limer and Hausman tests, the research models were estimated and the estimated results were analyzed for the research hypothesis. The results of the research hypothesis test indicate that the sensitivity of the cash investment in tax levy accepted by the listed companies in Tehran Stock Exchange has a direct and significant impact.