فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 14 (تابستان 1398)

The purpose of this study was to investigate the relationship between accounting un conditional conservatims and managerial ability with emphasis on role the financial distress in companies listed on the Stock Exchange in Tehran. Statistical population study is accepted companies at Tehran Stock Exchange. Based on conditions considered for sampling, selected 155 companies by systematically eliminated during the years 1388 to 1395 (solar year), and after collecting data, test the hypotheses using by multiple regression. In this study the conservatism of the unconditional groups was divided.As a Timeliness of Earning to Accrual-Based Loss Recognition and unconditional conservatism was also measured based on Givoly and Hayn. Findings show that managerial ability has significant relationship with conditional conservative the kind of Accrual-Based Loss Recognition and unconditional conservatism. Also, each model was tested in three portfolios of distress firms, gray firms and safe firms, the results show unconditional conservatism, the relationship between management ability and conservatism is different and in other models there was no difference.

The purpose of this study was to investigate the impact of HRM functions on staff performance through the role of organizational agility in Tehran's equity firms. Cronbach's alpha was used, the research population, all managers in Tehran's equity firms, and sample size were estimated using Cochran's formula of 86 individuals. SMARTPLS2 done Has been. The findings indicate a positive and significant impact of HRM practices on employee performance. In addition, the results of the mediation test show that the organizational agility variable significantly (incrementally) moderates (enhances) the impact of HRM on employee performance.

As the privatization process and the expansion of the capital market and the orientation of investing in corporate stocks, the importance of corporate information and financial statements has attracted the attention of a large number of stakeholder groups and increased attention to the audit profession and auditor reports. In Iran, despite the fact that auditors have four types of law enforcement, contractual, civil, and criminal liability under the laws and regulations, no official statistics are available on complaints against auditors, and no detailed statistics on lawsuits against auditors are currently available. Quality auditing requires that auditors obtain sufficient and appropriate evidence and to make sound judgments about the evidence. This requires auditors to identify the controls for the auditor and adjust the amount of evidence based on the findings. Quality auditing will reduce the likelihood of distortion and reduce claims against the auditor. The present study attempts to investigate the relationship between auditor size and audit quality with the variable of audit risk. Accordingly, in order to collect the required information, all listed companies in Tehran Stock Exchange were surveyed as the statistical population of which 82 companies were selected as statistical sample. The number of years considered for the study was 5 years (2014-2018). In terms of purpose-based classification, this research falls into the applied category. It is also descriptive-correlational in nature, which uses the post-event method to discover the correlation between variables. The model to test the hypothesis is multivariate regression which has been analyzed using panel data method. The results indicate that when there is a risk of litigation among companies, increasing the size of the auditor does not diminish the quality of the audit.

The main purpose of this study is to investigate the effect of conservatism on the market value of cash held inventory. The statistical sample of the study consists of 140 companies selected from companies listed in Tehran Stock Exchange during the period 2012-2017. In the present study, the hypotheses were investigated using hybrid data and generalized least squares method. The findings suggest that an increase in cash holdings leads to anomalous returns on stocks and reduces conservatism. At the same time, the results also suggest that increasing the cash flow leverage and market leverage lag variables lead to a decrease in the market value of the cash held but by incorporating the conservative factor into the model of the two factors downsizing the cash market value. Adjusted and, as a result, the final value of a change in held-up cash increases, thereby increasing the involvement of the conservative factor.

The purpose of this study was to investigate the effect of audit quality on the relationship between book value per share and earnings per share (jointly) with firm value in Tehran Stock Exchange. This is a descriptive-correlational research and it is considered as applied research. Hypotheses were tested using multivariate linear regression and combined data methods. The results showed that audit quality reinforces the positive relationship between earnings per share and book value per share (jointly) with firm value.

The prosperous and pioneer organizations are always striving to make use of different scientific mechanisms to measure the status and excellence of their organizational culture through understanding their unique cultural values and in line with achieving superior performance. The goal of all educations is learning. In terms of organizational culture, numerous theories have been put forward, each attempting to elaborate the know-how of measuring models and patterns along with different typologies. Organizational culture patterns contribute to improving the quality of human capital, production, performance, and training. Considering the importance of organizational culture models in education, this study aimed to investigate the application of organizational culture models in education. Descriptive (documentary analysis) research method was used in this research. Data collection tools were note-taking and library. Three important cultural models, including the model of Charles Hind, Edgar Shine, and Denison were discussed in the present research. Since these learning theories are incomplete, each emphasizing a particular type of learning, teachers' dominance of all these theories and their educational and pedagogical applications seems necessary and reasonable.

Nowday, effective communication with customers online is an important and vital aspect for companies, and most firms use websites as a communication tool. On the other hand, examining the online shopping experience and the intention to buy consumers online, as well as accepting it from the perspective of customers and the interaction of these two, will cause changes in the market and companies that will eventually lead to a favorable attitude of consumers and The purpose of the present study was to investigate the effect of the role of online shopping experience on the satisfaction and intention of online shopping of DJ's customers. The present study includes all customers who use DJ services. The sample size is based on the formula 385 people were selected and the sampling method was sampling Simple accident. The research data were collected using library and field method and the tools used in the questionnaire. The reliability of the questionnaires was confirmed by Cronbach's alpha (0.899) and the validity of the tool was confirmed by the content and structure method. The research data were analyzed by SPSS and PLS software using statistical, descriptive and inferential statistics. The results of this study indicate that online shopping experience has the effect of self-efficacy, performance expectations, and trust on satisfaction and The results also show that online shopping experience did not have a significant effect on the relationship between the expectations of satisfaction attempts.