نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 8 (تابستان 1398)

The term "working capital" refers to the organization's investment in current assets, current liabilities, cash, short-term securities, accounts receivable and inventory. And the management of working capital is to determine the volume and composition of resources and expenditures on working capital so that shareholders' wealth grows. The purpose of this study was to investigate the effect of financial leverage on the management of capital employed in insurance companies of Tehran Stock Exchange. For this purpose, the information of 16 insurance companies of 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 estimated estimation method used in the F Limer and Hausman tests, the research models were estimated and the estimated results for each model were analyzed. The results of the research hypothesis test indicate that financial leverage has a reverse and significant effect on the management of capital employed in insurance companies of Tehran Stock Exchange.

Conservatism in accounting can be described as a mechanism that, if properly applied, leads to solving many representation problems and information asymmetries. There is a growing gap between directors and suppliers of financial resources for business units, which will improve the company's performance. The purpose of this research is to investigate the role of investment efficiency intermediation on the relationship between conservatism and the performance of accepted companies in Tehran Stock Exchange. To this end, information on 118 companies listed in Tehran Stock Exchange has been reviewed during the period from 1390 to 1396. For processing the research model, ordinary least squares and multivariate regression have been used. Also, Eviews software version 9 and Excel 2010 have been used for computing. The results of the research hypothesis test suggest that the investment efficiency has a direct and significant effect on the relationship between conservatism and the performance of accepted companies in Tehran Stock Exchange. And there is a direct and significant relationship between the conservatism and the performance of the companies accepted in Tehran Stock Exchange.

According to the need of all users of financial statements that pay much attention to the information content of the financial statements, in particular the declared figure, accounting profit. This important factor must be checked whether there has been a manipulation of the amount of profit that may be due to weaknesses in the internal controls of the worker. And based on the quality of financial reporting, the internal control weaknesses do not cause the amount of profit to be manipulated, and quality reporting to the market and investors will be offered and the information content will be higher. Therefore, this study examines the relationship between profit intelligence content and the weakness of internal control with the role of moderating the company's financial reporting quality. The purpose of the present research is to apply and methodology is a causal (post-event) research. The statistical population of this study is all companies accepted in Tehran Stock Exchange. Using a systematic elimination sampling method, 174 companies were selected as research sample and investigated in a 5-year period between 1392 and 1396. The method used to collect information is a library and to test the hypotheses, multiple regression with the combined data model of use The results of the research show that the positive and sensible relationship between the information content of the gain and control is not effective There is a moderator on its internal variable is impressive and this relationship is moderated.

Audit report of the final product of an audit of a commercial entity is a report that the audit provides in terms of its professional judgment about the suitability of the financial statements. The audit report should indicate that the financial statements presented are based on accepted accounting standards or not? The purpose of this research is to answer the question: what is the duration of the tenure and independence of auditors on the number of auditors' reports in Tehran Stock Exchange companies? For this purpose, the data of 119 companies accepted in the Tehran Stock Exchange between 1390 To 1396 has been reviewed. Finally, regression models were used to investigate each of the hypotheses. Based on the type of estimation method used in the F lemmer and Hausman tests, the research models were estimated and the estimated results for each model were analyzed. The results of the research hypothesis test indicate that the auditor's tenure has a direct and significant impact on the number of audit report sections, as well as the independence of the auditor on the number of audit report sections.

Iran's banking system is the economic arm of the government after revolution. Especially in the implementation of the Fourth Economic, Social and Cultural program, an important part of the success of the program influenced by the strength of the banking system that by imposing sanction on the central Bank, this capability is targeted. On the other hand, the effect of some macroeconomic variables such as bank sanctions on profit manipulation by managers are not specified. That's why this research is trying to study the impact of Central Bank sanction on earnings management in listed companies in Tehran Stock Exchange. To test this effect, the number of 145 companies listed in the Tehran Stock Exchange were studied during the period 2009 to 2014. In this paper, earnings management indicators are measured and expressed by using the modified Jones model and the amount of earning smoothing. In the statistical analysis is used T-test. Results suggest that the level of earnings management was increased in the listed companies during the years of imposition sanctions on Central Bank.

Today, accounting information systems play an important role in the operation of organizations, they play an important role in the economic environment of the countries. Many economic decisions are based on the information obtained from these systems, and the major share of stock exchanges is dedicated to buying and selling stocks of companies, which, in turn, can be affected by accounting data and figures. Any research on the impact of accounting information on a broad range of decision-makers in companies will help to better understand how this information is deployed to better and better disclose them. In this regard, we examined the impact of the audit committee on reducing financial distortions, with an emphasis on the auditor's specialty in the industry. This research has been carried out for the companies operating in Tehran Stock Exchange between 2012 and 2017. A total of 101 companies were selected as a statistical sample and analyzed using the logistic regression test in EVIEWS version 9 software. The results showed that, contrary to the society's view, there is no statistically significant relationship between the audit committee (including the independence of the audit committee, the financial expertise of the audit committee and the audit committee's experience) and financial distortions. Also, the auditor's specialty in the industry relates to the relationship between the audit committee (including independence The audit committee, the financial expertise of the audit committee and the audit committee's experience) and financial distortions have no significant statistical effect

Earnings management is a degree of flexibility and theoretical actions that managers have in their financial reporting. Managers may use this power to manage the profit opportunities or transfer confidential information about the company's future performance. The purpose of this research is to examine the effect of effective earnings management on earnings information information, with emphasis on information asymmetry in listed companies. Tehran is In this regard, 103 companies accepted in Tehran Stock Exchange for the period of fiscal year 1393-1388 were used. The companies surveyed belong to the stock company. In this study, to measure real estate management based on Chudry's (2006) research, three models (1) estimate the normal level of optional costs (focusing on administrative, general, and sales costs), (2) the normal level estimation model Production costs; and (3) the standard estimation model for operating cash flows. To test the hypotheses of the research, a multivariate regression model has been used. The results of the research show that the information content of the profits on the real profit management in general has a negative and significant effect, that is, with the increase in real profit management, the information content of the profit decreases. Also, information asymmetry has a significant effect on the information content of profit, but genuine profit management does not have any effect on information content information asymmetry.