فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 23 (زمستان 1398)

This research in the area of ​​profitability financial ratios seems to be one of the most important indicators for evaluating the continuity of activity. The purpose of this study is to investigate the relationship between profitability financial ratios and predicting bankruptcy of stock companies using Tobin's Q Index. This research is based on the purpose of applied research and is based on the nature of quantitative data. The research method used is descriptive. The sample under study included 43 insolvent and 43 non-insolvent companies over a five-year financial period of 91-95. To test the hypotheses used in this study, two methods of statistical analysis of diagnostic analysis (using cross-sectional data) and logistic regression (using data panel) were used. The results of both statistical methods confirm the significant relationship between financial profitability ratios and bankruptcy forecasts at 5% error level.

Corporate governance is a factor influencing the type of corporate response to corporate tax rate changes. The purpose of this study is to investigate the impact of management ability on the relationship between corporate governance and tax avoidance. In order to measure overconfidence of self-management, two different indicators were defined based on past research. The information required for this research is from the 120-year financial statements of the company in the period 1396-1391. Research is applied research and its method is correlative in nature and content. Research has been done in the framework of deductive-deductive reasoning and panel analysis has been used to analyze the hypothesis. The results of the testing of research hypotheses showed that there is a significant relationship between corporate governance and tax avoidance. It also affects the ability to manage the relationship between corporate governance and tax avoidance.

In The Current Situation When Organizations As An Open Social System Interact With The Environment, They Experience Chaotic And Uncertain Situations, Focusing On The Concept Of Environmental Uncertainty Is Important. The Purpose Of This Study Was To Assessing The Impacts Of Environmental Uncertainty On Operating Profit And Financing Of Banking Systems Of Automobile Industry Companies Listed In Tehran Stock Exchange. According To The Purpose Of This Study, The Method Is Applied And According To The Nature Of The Descriptive Type And Because Of The Explains The Relationship Between The Variables Is Considered As Correlation. The Statistical Population Of The Study Was The Companies Active In The Automotive Industry (Including Automobile Companies And Auto Parts Manufacturing) Listed In Tehran Stock Exchange With 22 Companies. To Collect Research Information Used To Software Rahavardnovin And Website Codal.Ir. The Findings Of The Study Show Increase Environmental Uncertainty, Increase Corporate Operating Profit. Also, The Increase The Level Of Environmental Uncertainty, The Increase The Amount Of Bank Financing.

Affects the structure of capital and also the company's value, and, on the other hand, the increase in the value of the company or the increase in wealth only results from the proper and desirable performance and maximization The value of the company is realized when the company is financially sound. In this research, 110 companies that were present at the stock exchange during the years 2011 to 2017 were tested. To collect information about the theoretical foundations and literature of the subject, library resources, articles, books, and also the World Wide Web have been used. Data analysis and testing of its hypotheses by SPSS 16 software and EVIEWS 19. This research is a descriptive-analytic inference method with regression and correlation. In terms of time and type of research project, it is post-marketing. Also, the data in this research is based on quantitative data in the framework of the deductive-inductive reasoning. In this research, three hypotheses have been developed. According to data analysis, this research shows that the effect of capital policy on intermediate There is no significant relationship between financial flexibility in companies with management, private and institutional ownership.

Profitability is one of the most important elements that all stakeholders in a corporation attach great importance to. As managers use profit and profit to represent their performance, shareholders decide to hold or sell their stock based on corporate profitability; financial institutions pay corporations credit based on profitability, and ultimately capital. Investors make the decision to buy corporate stock based on profitability. According to micro theories, companies try not to maximize their profits. The two goals may be to maximize the profits and wealth of different shareholders. By investing in risky activities and schemes, the company may increase the profits of the company and may reduce the value of shareholders and shareholders' wealth. This research is applied in purpose. According to the nature and method of data collection, scientific research can be divided into five groups: historical, descriptive, correlation, experimental and causal. This study is descriptive and case study in nature and method. In this study, due to the nature of the work and the use of ISM technique, a structured interview with a questionnaire was used to collect data. According to the ISM model, the most influential indicator is 4) technology and 6) quality of service, and 12) equity return is identified.

One of the important issues in financial literature is determining the factors affecting the company's capital structure. Although several factors play a role in determining the company's capital structure, the purpose of this study is to examine the effect of stock liquidity and family ownership on financial leverage. This research is descriptive-correlational. The statistical population of this study includes all companies accepted in Tehran Stock Exchange during 2010-2016. The sample size utilizes a systematic removal method of over 105 companies. The research methodology is based on the multivariate regression method of combined data. Liquidity was evaluated using two criteria of the distance from the bid price. The financial leverage was also measured using the market value method and the book value. The results of the study showed that liquidity of the stock market has a positive effect on the financial leverage ratio of the company. But this effect is not impressive. In other words, the non-liquidity criterion has been affected by a 95% confidence level on the book value-based leverage, but the criterion of the proposed selling distance is 90% confidence in the financial leverage. Other findings from the research are the lack of relationship between family ownership and the company's leverage ratio.

One of the important tasks of accounting knowledge is to optimize the science of accounting information users and financial statements. To improve the quality of financial reporting, improving the corporate governance system is inevitable. One of the mechanisms of corporate governance is the audit committee. The understanding and knowledge of experienced members of the Audit Committee results in improved earnings quality and financial reporting. However, due to the low background of the Audit Committee (effective since 2012), it is not possible to judge with certainty the relationship between the financial experience of the Audit Committee members and the quality of earnings. Accordingly, the purpose of the present study is to investigate the impact of financial experience of audit committee members on earnings quality. The statistical population of this research includes all companies listed in 2012-2017. Sample size was selected by systematic elimination method of over 141 companies. The research method is based on multiple regressions and combined data (panel data) using conventional least squares method. Research evidence suggests that the financial experience of audit committee members has no significant effect on corporate earnings quality.