فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 24 (زمستان 1398)

The success or failure of students in education is one of the most important concerns of the Education Organization in the country. The success and progress of students in all areas of education and society are indicative of a successful and advanced education system and will be a key element for success, development of society and the country. One of the most important factors affecting students' academic motivation and their success and growth is their optimism about the educational system. The present study, using a qualitative approach and phenomenological approach, examines the factors affecting students' optimism about the educational system. The research tool was semi-structured interview. Interviews were conducted with 33 male high school students of Ali Shariati Kerman. Data analysis was performed in two stages of open coding (primary, axial). The open source code contains 26 concepts and the core code includes four major categories: (a) school ethical characteristics; (b) teacher training abilities and school activities; (c) environmental characteristics and facilities of the school.

The main purpose of this study is to investigate the impact of earnings management on the profitability of listed companies in Tehran Stock Exchange. The statistical sample of the study consists of 119 companies active in the Tehran Stock Exchange during the period 2011-2011. The purpose of this study is to determine the relationship between variables. For this purpose, appropriate indicators are selected on the basis of the scale of the variables being measured. The research is based on deductive deduction and its information is event type. Panel data method was used to analyze the research data and estimate the research pattern.
This research is essentially a descriptive and analytical one that used secondary data of companies listed in Tehran Stock Exchange in Iran. The software used for data analysis in this study is also Eviwes10 software. Data analysis will be done in two parts: descriptive and inferential statistics. In the descriptive statistics section, statistical indices are presented as standard deviations for the research variables. The inferential statistics section presents the L-F test and the Hausman test. Finally, the research model is estimated based on the panel data method. In this paper, the hypothesis: Earnings management is negatively correlated with earnings continuity through abnormal cost reduction. The results of statistical data showed that earnings management through abnormal reduction in discretionary costs was negatively and significantly related to earnings continuity.

Financial reporting directly affects the capital market. The fee for auditing services is an essential condition for ensuring financial reporting. However, higher audit fees do not always reflect higher quality audit costs. The results of abnormal auditing related research are also found in various forms in the accounting literature, indicating the complexity and uncertainty of interpretation of audit fees and its relationship to financial reporting. The purpose of this study was to investigate the relationship between audit fees and earnings quality and financial reporting quality in listed companies in Tehran Stock Exchange. The required information for this research is taken from the financial statements of 119 companies over the period 2014-2018. The research method is descriptive correlational with applied approach and the data collection method is based on the theoretical foundations of the library method and in the hypotheses testing part is the financial statements documentation method and  Panel analysis was used to analyze the hypothesis. Model estimation results showed that there is a significant and negative relationship between audit fee and earnings quality and financial reporting quality of listed companies in Tehran Stock Exchange.

Understanding the decision-making process of stock market participants has always been an important issue for market participants and investors. Because the idea of perfectly rational behavior by investors who are always seeking to maximize their profitability is not enough to justify market behavior and reaction and their Investor sentiment and Herding Behavior has also been taken into consideration. Due to the international evidence on the existence of political Relationships between government and corporations, a number of studies have examined investor behaviors and their relationship with corporate political Relationships. The purpose of this study is to investigate the effect of investor behavior on the relationship between managerial stability and political Relationships in listed companies in Tehran Stock Exchange. The required information for this research is based on the financial statements of 600 Year-company in the period of 2015-2019. The research, in terms of target type is a part of applied research and the method of research, in terms of substance and content, is a correlation research. The research framework is deductive-inductive reasoning and for analyzing the hypothesis, panel analysis has been used. The results showed that there is a significant relationship between managerial stability and corporate political communication, but investor behavior did not have a significant effect on the relationship between managerial stability and corporate political Relationships.

Corporate Social Responsibility There is many stakeholders that these stakeholders hold as shareholders for some companies. The concept of stakeholder is in fact a reconfiguration from a stakeholder perspective that evaluates stakeholder actions in the light of the new direction. In fact, corporate social responsibility is used to evaluate the performance of stakeholder groups that include (employees, customers, investors, the community, the natural environment and suppliers). This article examines the relationship between social responsibility and the financial performance of companies active in health care providers. This research is an applied research purpose and the method of obtaining descriptive survey data is descriptive. This study was conducted in two sections: library and field. At first, the theoretical basis of the research was investigated and then field studies and questionnaire tools were used to answer the questions. The statistical sample of the study included 304 human resource managers; finance and accounting; export and sales; marketing; research and development units; Trading is a sample of 76 companies selected. In this study, inferential statistics, correlation and regression tests were used by SPSS software version 19. The results showed that there is no significant relationship between the dimension of workplace conditions and the strategic dimension as social responsibility dimensions and financial performance. There is a significant and positive relationship between the environmental dimension as one of the dimensions of social responsibility and community and local community and financial performance.

Returns with the requirement of information transparency in listed companies in Tehran Stock Exchange. The spatial domain of this research was the companies listed in the Tehran Stock Exchange and the time span between 1392 and 1396 years. In this study, the internal trading volume of independent variable and the dependent variable market return were considered. In this study, the internal trading volume of independent variable and the dependent variable market return were considered, Considering the classification of research by nature and method, The present research method is descriptive in nature and is considered as a correlational research method. In this research, library method was used to collect data and information. In the data section of the research, data were collected through sample companies by referring to financial statements, explanatory notes and stock exchange monthly. Based on systematic elimination method, 117 companies were selected as statistical sample. Descriptive and inferential statistics were used to describe and summarize the data collected. In order to analyze the data, pre-tests of variance homogeneity, F-Limer test, Hausman test and Jark test and then multivariate regression test were used to confirm and reject the research hypotheses (Eviews software). The results showed that the density of domestic transactions influenced the market returns. In addition, the transparency of information affects the relationship between the volume of domestic transactions and market returns,The results of this study are in line with the documentation mentioned in the theoretical framework of financial research and literature.

Nowadays, with increasing competition in customer loyalty factors, organizations are looking for a way to attract and retain customers. The aim of this study is the ranking factors influencing the adsorption and retention of customers in the production chain of the Petrochemical province of Ilam using the AHP process. In this study, questionnaire was used to collect data and have been used for data analysis from software expert choice, Lisrel and excel. The results show that according to the results of factor analysis that market performance, financial performance, quality of products, Rial value, and marketing are effective factors on customer uptake in the petrochemical company. Also, the components of empathy, meeting expectations, reliability, accountability and customer feedback are among the factors affecting customer retention in the petrochemical company. The ranking results have been demonstrated using a hierarchical analysis that is ranked fifth among components of customer attracting, market performance element, and marketing element.