نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 16 (زمستان 1398)

This study was conducted to investigate the impact of strategic alliance on organizational excellence with the mediating role of knowledge sharing using structural equation modeling in Tabriz National Bank. For this purpose, one main hypothesis and six sub-hypotheses are proposed. In this research, the independent variable of research includes variables of strategic alliance and knowledge sharing and organizational excellence is the dependent variable of this research. This research is a type of applied research based on purpose. The statistical population of this study consists of all the personnel in the National Bank of Tabriz with about 450 employees. In order to determine sample size, sampling method was used in structural equation modeling analysis. Based on this method, the sample size was 270 people. Three standard questionnaires were used for data collection. The reliability of the strategic alliance, organizational excellence, knowledge sharing questionnaires were 0.951, 0.945, 0.821, respectively. In this study different descriptive and inferential statistical methods were used to analyze the data and test the hypotheses in Spss 25 and Lisrel 8.5 softwares. Alliance, type of alliance, relationships of partners of the alliance, absorption capacity and participation success) with the mediating role of knowledge sharing affect organizational excellence in the National Bank of Tabriz Metropolitan Branch complex.

One of the considerations and mechanisms of corporate governance in the management, control and oversight of the affairs of public corporations is the Audit Committee. The Audit Committee is a sub-committee of the Board of Directors and is a component of the Board of Directors that operates in an advisory or expedient fashion. In today's business world, there is a need for a unit called internal auditing in order to achieve the organizational goals and to ensure the optimal management of all resources. Internal auditors need the support and interaction of the organization's executives, including the audit committee, to perform their duties properly. Internal Audit and the Audit Committee are the pillars of the corporate governance system that are important for the proper implementation of corporate governance practices. Establishing a relationship with the Internal Audit Unit and the Audit Committee also has a profound impact on corporate governance. Without proper engagement with the Internal Audit Unit, the Audit Committee cannot perform multiple roles and responsibilities. For this purpose, 100 companies were selected from among the listed companies that had cost stickiness in the period 1391 to 1396 and had the necessary information to calculate the research variables. The results of the present study showed that corporate risk management has a positive and significant effect on the credit rating of listed companies in Tehran Stock Exchange. The results also showed that the audit committee has a positive and significant effect on the credit rating of the companies listed in Tehran Stock

The purpose of this article is to help understand accountability and its relation to accountability. In this paper, the role of accountability in relation to ethics and individual and social responsibility has been analyzed, and Derrida's analysis of the accountability paradox associated with accountability paradox has been presented and discussed. Indeed, accountability has been argued to be accountable, so constraints on accountability reduce the tendency for accountability. Aimed at answering the question of how accountability can be effective and efficient in raising the level of accountability. This article based on Levinasian attitudes And Derrida's perspective offers suggestions and interprets accountability as evidence to help improve accountability, depending on the circumstances.

Cost of capital is one of the concepts that has always been considered by financial experts and is the main factor in creating the gap between accounting profit and economic profit. The present study investigates the impact of institutional investors on the relationship between profitability and cost-effectiveness. This study is applied in terms of purpose and is a causal (post-event) type of research methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 109 companies were selected and surveyed over a 5 year period between 2014 and 1977. The method used for data collection was library and multiple linear regression was used to test the hypotheses. Stata software version 15 was used to run the tests and final estimation of the models. The results show that there is a significant and inverse relationship between the predictability of profit and the cost of capital. Institutional investors have a significant reverse effect on the relationship between profitability and cost of capital.

The present study investigates the effect of board independence on the relationship between earnings quality and dividend yield. This study is applied in terms of purpose and is a causal (post-event) type of research methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 129 companies were selected and surveyed over a 5 year period between 2014 and 1977. Ditch & Ditch's (2002) model was used to measure earnings quality variables. The method used for data collection was library and multiple linear regression was used to test the hypotheses. Stata software version 15 was used to run the tests and final estimation of the models. The results show that there is a direct and significant relationship between earnings quality and dividend yield. Board independence has a direct and significant effect on the relationship between earnings quality and dividend yield. Board independence exacerbates the direct relationship between earnings quality and dividends.

The management board of the company does not appear to be in a position to invest in its assets in the form of efficiently invested capital and the expected returns. But based on representation theory and conflict of interest between managers and other stakeholders, especially investors with information asymmetry within the framework of this theory, managers and other company stakeholders, the vast majority of research in the field of financial management and accounting to the The purpose of this study is to investigate the relationship between agency cost and dividend policy on investment efficiency over the years 1396-1310 for listed companies in Tehran Stock Exchange. Based on the type of method used in the L and F tests, the robust models are estimated and the results are presented for each of the models proposed and tested. Eviews 9 & 2010 software is designed to perform calculations. The results show that there is a significant and positive relationship between high and low capital investment and 2, which shows that agency costs and dividend policies have a positive and significant relationship with high and low investment

the main objective of this study is to investigate the relationship between the new banking capabilities and financial performance of the national bank in the branches of the province of ardabil. the results obtained from the analysis of the field data from investigating the relationship between the new banking capacities on financial performance in the national bank of ardabil province have been discussed. the results of analysis of components related to the new banking capacities showed that the quality of the atm, bank telephone quality and internet quality of the bank had a significant relationship with the financial performance of the national bank branches of the province and the direction of this relationship is positive and direct. therefore, the three hypotheses were confirmed as well as the main hypothesis of research on " between the capabilities of modern bank technology and financial performance of the national bank in the branches of the province of ardabil."

The present study examines Investigating the Effect of Financial Information Disclosure on Cost of Capital with Emphasizing on Intellectual Capital in Companies Listed in Tehran Stock Exchange. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The statistical population of the study is all companies accepted in Tehran Stock Exchange and the systematic elimination sampling, 121 companies were selected as sample and were investigated in the period of 6 years between 2012 and 2017. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software Eviews and panel data regression model was used. The results of the research show that Disclosure of financial information has a significant reverse effect on the cost of capital. Intellectual capital affects the relationship between disclosure of financial information and cost of capital. Also, the added value of capital employed affects the relationship between disclosure of financial information and cost of capital. And the added value of human capital affects the relationship between disclosure of financial information and the cost of capital.

The Impact of Audit Institution Ranking on Profit Management in Insurance Companies