فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 15 (تابستان 1398)

Banks are financial institutions that collect assets from a variety of sources and provide them with areas that need liquidity. Hence, banks are the lifeblood of any country. The present study is an applied and a retrospective, correlational-based, applied research with the aim of investigating and examining the impact of systematic risk management on and on the financial structure of Pasargad Bank. The data of this study are based on real data and financial performance data of Pasargad Bank. The statistical population of the study includes all financial performance figures of Pasargad Bank over a 4 year period (beginning of to 1977end of 2015). The results of the regression analysis on the statistical data obtained from the surveyed companies indicate that systematic risk does not affect the rate of return on equity. This negative relationship originates from factors such as financial leverage, risk Legal, information asymmetry between managers and foreign investors, and characteristics such as corporate governance, company size, ownership of managers, etc.

The purpose of this study was to investigate the relationship between transformational management and employee satisfaction with the role of information technology mediator (studied by Hashtgerd Education Department). The approach of this study is of quantitative type. This research is based on the purpose of the applied type and in terms of the nature of the descriptive-correlation type. The statistical population of this study was Hashtgerd Education Department of 110 people. Due to the small size of the population, the census method was used. Research data were analyzed using Smart PLS software. The results show that all the research hypotheses are confirmed and in this regard there can be a significant relationship between transformational management and employee satisfaction with the mediating role of information technology.

The purpose of this study is to investigate the effect of green supply chain management measures on export performance considering the mediating role of environmental performance among Rasht industrial town companies. The research method is applied and is a descriptive survey. The statistical population of the study is Rasht Industrial Township companies with 80 companies. The questionnaire is distributed among the managers of the company and the census method is used. 80 questionnaires were distributed among them and finally 74 healthy questionnaires were analyzed. Data were analyzed using SPSS22 and SmartPLS software. The results show that green supply chain management practices have no positive effect on export performance while green supply chain management practices have positive effect on environmental performance and environmental performance have positive effect on export performance. Finally, it can be concluded that green supply chain management measures have a positive effect on export performance due to the mediating role of environmental performance.

The purpose of this study was to evaluate the impact of change management on transformational leadership with regard to the mediating role of organizational culture among Ministry of Interior employees. The research method in this study is a descriptive survey and the statistical population consists of 330 staff members of the Department of Management and Resources Development of the Ministry of Interior. Both field and library methods were used in this study. The data needed to analyze the research questions were also collected using a 5-point Likert scale. Data collected were summarized and categorized using descriptive statistics indices followed by descriptive statistics including mean, median, and standard deviation related to the research variables and then verified or rejected hypotheses using inferential statistics indices. Spss software was used for data analysis. The results showed that change management influences transformational leadership due to the mediating role of organizational culture.

In recent decades, many studies have attempted to examine the impact of competition in product market on managers' different motivations. Competition in the product market is recognized as an important industry-level governance mechanism that influences managers' motivations. Therefore, the purpose of this study is to investigate the impact of ownership structure on the relationship between product market competition and management motivation. To this end, the effect of family ownership and government ownership variables on the relationship between the index of competition in the product market (Herfindahl-Hirschman Index) is investigated. Statistical sample includes 100 Tehran Stock Exchange companies for the period of 1394-1390 in Iran which makes a total of 500 observations (company-year). Multivariate regression method with panel data and F and Hausman test were used to analyze the data and test the research hypotheses. The results show that there is a relationship between competition in the product market and management incentives.

Strong corporate governance in companies, including banks, is one of the most important means of preventing corruption. Studies in various countries have shown that corporate governance weakness has increased financial corruption, which has led to a decline in economic growth, in addition to reducing domestic and foreign direct investment and increasing government spending. This research is an empirical research in the field of positive accounting research based on actual information on the financial statements of banks accepted in the Tehran Stock Exchange. This research is based on the relationship between causal variables, in terms of purpose, applied and in terms of method, descriptive survey, which uses historical information of companies and statistical methods to confirm or exclude hypotheses. The statistical population of this research includes companies accepted in Tehran Stock Exchange for the period 1392 to 1396, which is a sample of 15 banks. In this research, panel data was used to estimate the model. Descriptive and inferential methods have been analyzed to analyze the obtained data. In this research, Eviews software was used to test the hypotheses. The results of using ordinary least squares regression showed that the size of the board of directors and the percentage of unauthorized members had a positive and significant effect on bank financial stability.

The purpose of this study is to investigate the role of trust management and internal financing on investment efficiency. This research is an empirical research in the field of PAS based on the actual financial statements of companies listed in Tehran Stock Exchange. This research is an applied, applied, and descriptive survey in terms of the causal relationship between the variables, in which the historical information of companies and statistical methods are used to confirm or reject assumptions. The statistical population of this research consists of the companies listed in Tehran Stock Exchange during the period 2013 to 1396 with a sample of 112 companies selected from the target population. In this study, panel data method was used to estimate the model. Descriptive and inferential methods are used to analyze the obtained data. In this study Eviews statistical software was used to test the hypotheses. The results of using ordinary least squares regression showed that management's confidence in investment efficiency had a positive and significant effect on investment efficiency and internal financing.