نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 12 (پاییز 1398)

The main purpose is the relation between earnings quality and audit fees with the dividend policy of listed companies in Tehran Stock Exchange during the years 1392 to 1396 ". Dividend policy as the dependent variable and earnings quality and audit fees are as independent variables. Firm size, financial leverage, the ratio of accruals is as the variables are controlled. Samples are including 102 companies. In general, the statistical method used in this research is correlation and regression.
The results showed that there is a direct and significant correlation between earnings quality and audit fees with dividend policy. Results of control variables showed that there is significant adverse relationship between financial leverage and accruals have with dividend policy. and dividend policy of the company's direct and significant impact. Company size has a direct and significant effect on dividend policy.

Cash is an asset that economic entities allocate a significant percentage of assets; The competitiveness of the product market is that different companies compete in the production and sale of goods Their goods are not superior to the other; in the relations of representing the aim of the owners is the maximization of wealth, and Therefore, in order to achieve this goal, the agent monitors the work of the agent and evaluates his performance. The purpose of this Investigating the impact of product market competition and the conflict of representation on final and global value in a Shender's Tehran Stock Exchange. To test the hypotheses, a sample of 111 companies is among the accepted companies It was selected on the Tehran Stock Exchange during the period 1811 1831. Data of Ninase Dignity - Research variables have been extracted from the new research database. The results of the first hypothesis show that the competition is benazar The product has a direct and significant impact on the final value of the product. Bennet Nedner, in the company of Benazar Competitor The product values ​​the final value and the value of the product. The results of the second hypothesis show that the contradiction between the representation of the banner value and the nullity It does not affect the situation. Another aspect of the relationship between the conflict of value and final value was not found.

The creditors, as one of the sources of finance, need comprehensive and accurate information about the company, and the primary objective of accounting is to provide information that investors and creditors can help in this. The purpose of this study was to examine the effect of audit quality on the relationship between the weakness of internal control and the cost of debt of listed companies in Tehran Stock Exchange. For this purpose, information from 121 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 indicate that there is a positive and significant relationship between the weakness of internal control and the cost of debt of listed companies in Tehran Stock Exchange This means that with the increasing weakness of internal control, debt costs also increase Finally, the quality of audit has a positive and significant effect on the weakness of internal control and debt costs of companies accepted in Tehran Stock Exchange.

The company's intellectual capital is an important source of competitive advantage and incentive for the company's value. On the other hand, the common view is that high management ownership is considered to be a valuable mechanism for shareholders, hence the pursuit of this research, the determination of the relationship between ownership structure and Financial distress in the listed companies in Tehran Stock Exchange. For this purpose, the data of 127 companies accepted in Tehran Stock Exchange during the period of 1388 to 1396 (9 year period) were used. In this research, three-stage least squares equation, combined data and Eviews software were used to test the research hypotheses. Results showed that there is a direct relationship between intellectual capital performance and company value, and also, management ownership has a reverse and significant effect on The relationship between intellectual capital performance and company value.

In the present day, with the growth of knowledge-based or knowledge-based economies, the intangible assets of companies and their intellectual capital are key to achieving a competitive advantage. And so, attention has grown rapidly on intangible items in a variety of areas, including economics, accounting, and strategic management. Knowledge is a competitive advantage that is taken into consideration in the business strategy of organizations. So that the creation of knowledge for continuous innovation and continuous innovation will lead to a competitive advantage, which requires strengthening and paying attention to the potential and capabilities of human resources so that organizations can achieve competitive advantage through performance and continuous improvement. , To react quickly to changes in the business environment and economic conditions. In this book, he has collected intellectual capital articles and studied about 276 articles in this regard. To analyze the data, we selected 105 articles from 2012 to 2019 as a sample of the community. Many of the articles were overview on intellectual capital. Articles have been analyzed that have common characteristics such as: a specific statistical population, data collection methods, statistical models, and the relationship obtained from the impact of variables. The results show the positive and significant impact of intellectual capital in schools, universities, bourgeois companies, knowledge-based companies, and every area that is chosen as a community.

The purpose of this research is toinvestigate the effect of auditer work stress on financial reporting quality with emphasis on audior tenure. To test the research hypotheses, a sample of 110 companies was selected among the listed companies in the Tehran Stock Exchange during the period of 2011 to 2015. According to the first hypothesis, it is expected that the auditor's work pressure will have a significant effect on the financial reporting quality.. In this regard, it is suggested to investors, analysts and other stakeholders in the capital market to consider the workload of the auditor and the quality of financial reporting when making investment decisions and consider it as an effective factor in their making decision models. Based on the second hypothesis, it is expected that the auditor's tenure will have a significant effect on the relationship between auditor's work pressure and financial reporting quality. The results show that the auditor's tenure did not have a significant effect on the relationship between auditor's workload and financial reporting quality.Finally, this study demonstrated that the higher the auditor's workload, the lower the quality of financial reporting and it also affects the tenure of this relationship.

The issue of choosing a basket of stocks is one of the most important financial issues that is always of great importance. Every year, more investment is being made in cooperative funds and investment companies, and portfolio managers are always looking for more efficient and riskier solutions. In this research, a risk-based value-based model was proposed to form an optimal stock basket in the stock market and its performance was determined in determining the optimal basket. In this regard, a model based on asset pricing was used. The capital asset pricing model explains the relationship between risk and expected return on an asset. In order to measure the effectiveness of the approach used, a case study was conducted at Ghadir Investment Company. In this regard, data were collected from March 13 to March 13, 2009 by Tehran Stock Exchange companies. The mathematical software was used to perform computations and the Hamiltonian equation was used in coding. Using the model and statistical tests, it was found that for Ghadir Investment portfolio in 4 sectors, the difference between current and optimal stocks is significant and for 15 sectors there is no significant difference between current stocks and optimal stocks.

Privatization is an executive, financial, and legal process that governments in many countries carry out to reform the economy and the administrative system of the country. According to the privatization literature, the objective of privatization in three areas of financial, economic and social politics include increasing the efficiency of enterprises, proper distribution of income, small-scale government, private sector empowerment, the expansion of capital markets, increased competition, the protection of consumer interests through the transfer of ownership and Management of state-owned enterprises to the non-state sector. In this research, we tried to examine the effect of dividend privatization and financial performance of companies in Iran. After trading information in the seven-year period of 2011-2017 was collected from the Stock Exchange. In this research, systematic elimination method has been used. The statistical sample consists of 62 companies, 31 companies, more than 50% of their shares were privatized, and 31 companies, less than 50% of their shares were privatized, also for Data analysis was done using SPSS software and paired t-test. What is summarized in the overall conclusion of the research hypothesis test is that there is a significant difference between the average financial performance and dividend income of companies before privatization with the average financial performance and dividend profits of companies after privatization.

One of the most important decisions for business unit managers to make is investment decisions. Investment is an essential component of any business unit's operations. Adoption of investment policies by managers has a significant role to play in risk and wealth creation for shareholders. One of the factors affecting the amount of investment a company has is the trust of managers. In this regard, the present study investigates the impact of external monitoring on the relationship between managers' overconfidence and over-investment of listed companies in Tehran Stock Exchange (pharmaceutical industry) over the period 2013-2016. For this purpose, using field survey and document analysis, the extracted data were tested and analyzed using descriptive statistics and logistic regression model. The results indicate that managers' overconfidence has a direct and significant relationship with overinvestment, which is moderated (reduced) by external supervision. That is, the existence of sound external oversight affects the decision making of investment opportunities by business managers based on their personal interests and minimizes harmful investments. .

Board responsibility is independent oversight of executives' performance and the need for managers to be accountable to shareholders and stakeholders, and is also the primary purpose of a company to maximize shareholder wealth. The effect of board composition on the future profitability of insurance companies listed in Tehran Stock Exchange was investigated. The scope of the present study was limited to the Tehran Stock Exchange and the time domain from 2010 to 1986. According to the systematic method of eliminating the number and availability of information of 15 insurance companies, the sample was selected. Finally, regression models were used to investigate each hypothesis. The research models were estimated based on the type of estimation method identified by F-Lemer and Hausman tests and the estimation results were analyzed for each model. The results of testing the main research hypotheses indicate that the first research hypothesis, namely board independence, has a significant direct effect on the future profitability of the companies listed in the Tehran Stock Exchange. Also, the second hypothesis of the study, namely, that the size of the board of directors has no significant effect on the future profitability of the company.