فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 20 (پاییز 1398)

This study investigating the impact of growth opportunities on the relationship between CEO overconfidence and anomalous stock returns in companies that listed in the Tehran stock exchange. This research is objectively, applicable and through the method of collecting and analyzing in the field of descriptive, correlational. The statistic society population of this research includes the firms listed in the tehran stock exchange as 109 companies operating in various industries over the years 2012 to 2017. To measure CEO overconfidence variable of total asset growth residuals on estimated sales growth, and to measure the anomalous stock return variable, the difference between the return of the company and the expected return of the company. The test assumptions of this study are regular multiple regressions with and using the Eviews software version 9. According to the results of the mentioned test assumptions shows that: there is a significant relationship between CEO overconfidence and anomalous stock returns. Also growth opportunities had a significant impact on the relationship between CEO overconfidence and anomalous stock returns.

The purpose of this paper is studying the role of human resource management in decreasing organizational bullying, in this regard, employee well-being has also been studied as a mediating variable. The society of this research is the Imam Khomeini hospital laboratory (N=200), that 133 persons have been selected as our sample based on the random sampling. We measure the variables of this research based on the three standard questionnaires. Human resource practices based on Yan and Lin (2009) questionnaire; it's dimensions are: recruitment and staffing, training and development, performance appraisal and award system. Subjective well-being is measured based on the Zheng et al., (2015) questionnaire and it's dimensions are: psychological well-being, work well-being and life wellbeing. Organizational bullying is measured base on the Einarsen et al (2009); it's dimensions are: work related bullying, person related bullying and physical bullying. Our results show that human resource practices have negative impact on organizational bullying and positive impact on employee well- being but the mediating role of organizational well-being is not confirmed.

The purpose of this study was to identify the effects of factors related to the extent of internal audit performance in companies listed in Tehran Stock Exchange. Research Method is correlational in nature and content in terms of purpose and applied, which analyzes the correlation relationship using secondary data derived from financial statements of companies listed in Tehran Stock Exchange. The statistical population of this research is listed companies listed in Tehran Stock Exchange, which were active in the stock exchange from 2012 to 1986, out of which 82 companies were selected through systematic elimination method as statistical sample. Data analysis was performed using the regression model introduced by Eviews software. The results show that the distributed ownership of the company does not affect the performance of internal audit. Also, the size of the company does not affect the performance of internal audit. The results showed that the ratio of firm assets did not affect the performance of internal audit. The results showed that the type of industry had an impact on the performance of internal audit. The results shows that if the number of audit committee members increases, the internal audit function is likely to increase and therefore can significantly reduce the time required to issue an audit report. The results showed that risk management had an impact on the performance of internal audit.

This research study was the relationship between knowledge management and new product development in Bank Mellat Branches in Saveh city in 1398. The purpose of this study was descriptive and correlational in terms of purpose. The statistical population consisted of 120 employees of Mellat Bank. 92 of them were selected as sample size using Morgan formula and simple vailable sampling. The method of data collection was based on responses collected from Sharon Lawson's standard knowledge management questionnaire (2005) with 24 questions and product development standard questionnaire of Hey et al. (2014) with 5 questions. The reliability of the questionnaire was estimated by Cronbach's alpha for all dimensions of the questionnaire was more than 0.7, indicating the appropriate reliability of the research instrument. Data analysis was done by SPSS22 software in two descriptive and inferential parts (Kolmogorov-Smirnov test, Pearson correlation test and regression). The results showed that the relationship between KM and new product development in Mellat Bank in Saveh city was positively significant. Also, the impact of knowledge management dimensions, including knowledge creation, knowledge distribution, knowledge storage, storage, application and utilization of knowledge, and knowledge evaluation and feedback in the form of sub-assumptions were also positively corroborated

Today's world is the age of information and the importance of information is not hidden. Transparent and comparable financial information is an important pillar of accountability and informed economic decision-making and one of the essentials of economic development. The capital market is based on information as the driving force of the economy. The correct flow of information in this market leads to the right and logical decisions made by the participants, and ultimately to the economic development and improvement of social welfare. Financial reporting is a key communication tool between the company and various stakeholders in the company. The many benefits that management accounting systems have for manufacturing companies have led to this study aimed at examining the acceptance of management accounting methods in small and medium enterprises. Small and medium-sized companies are the driving force of the country's economy. These companies do not need to be deterred in their financial evaluations and are always on the road to improvement.

The rapid development of information technology and global competition has led to the backwardness of traditional management accounting systems in providing useful information for management decision making, compared to other technological advances. Activity-based costing is a tool to help organizations manage an accurate picture of the total cost of their various goods and services, and is a framework that improves management decisions and organizational performance evaluation. Managers using activity-based management accounting will be better able to distinguish profitable activities from less-profitable or even loss-making activities; Assists in profitable activities and provides guidance on eliminating harmful activities. The purpose of this study was to present the limitations of the traditional costing system, which was followed by a comparative study between traditional and activist costing systems.

This study Investigating the impact of accounting conservatism on the relationship between CEO overconfidence and stock return fluctuations & abnormal stock return in companies listed in the Tehran stock exchange. This research is objectively, applicable and through the method of collecting and analyzing in the field of descriptive, correlational. The statistic society population of this research includes the firms listed in the tehran stock exchange as 117 companies operating in various industries over the years 2011 to 2017. To measure CEO overconfidence according to the Ahamad and Duelman (2013) use overinvit index that is related to the investement also to measure stock return fluctuations, the standard deviation of real stock returns has been used for the past 5 years, also to measure abnormal stock return usig the difference between the real return on the share and the market return finally to measure the accounting conservatism used Khan and Wats model. The test assumptions of this study are regular multiple regressions with and using the Eviews software version 9. According to the results of the mentioned test assumptions shows that: accounting conservatism had not a significant impact on the relationship between CEO overconfidence and stock return fluctuations but accounting conservatism had a negative and significant impact on the relationship between CEO overconfidence and abnormal stock return.