فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 26 (زمستان 1398)

Quality of earnings is one of the information that influences stakeholders in making decisions about the company in question. To analysis the quality of earnings revealed by the company, it is important to know the determinants of quality of earnings. The purpose of this study was to empirically examine the effect of accounting conservatism on quality of earnings and to examine the moderating effects of corporate governance on relationship between accounting conservatism and quality of earnings.The sample of the research consists of 114 companies during the period 2012 – 2018. The attribute of Corporate Governance was included managerial ownership, Independent commissioners and audit committee. From This research includes correlational research and is quantitative. Hypothesis testing is carried out using the multiple linear regression analysis. The results show that there is a significant and negative relationship between accounting conservatism and quality of earnings. Managerial ownership as a moderating variable has not a significant effect on relationship between accounting conservatism and quality of earnings. But Independent commissioners and audit committees as moderating variables have a significant effect on the Relationship of accounting conservatism to quality of earnings.

Price-profit ratio is one of the most important and most-oft used decision-making ratios of sales in the capital market. This ratio can be affected by the investors' excitement, causing some bubbles. This study aimed to examine the impact of investors' excitement on the price-profit ratio in companies accepted in Tehran Stock Exchange. In this research, a systematic elimination method was used and a sample consisting of 90 companies was selected from the companies listed in Tehran Stock Exchange during 2011-2016. The present study is applied and post-hoc regarding its objectives and from a methodological point of view, respectively. Library method was used to collect information and multivariate regression was adopted to test the research hypotheses. The data obtained for the research variables were imported into an Excel sheet and then analyzed using EViews and Stata software. The results of testing the first to third hypotheses revealed that investors' excitement has a significant effect on the price-profit ratio of companies accepted in Tehran Stock Exchange.

The main purpose of this research is to evaluate the education of Mashhad based on the employees' intellectual capital by using significance-performance analysis (IPA). Therefore, by studying the theoretical foundations, 33 components were identified in 4 dimensions and provided to the experts of the organization. The CVR index was used to screen the components. Accordingly, 10 components were selected in 3 dimensions. Then these components were provided in the form of a questionnaire on IPA technique. The components were placed in four quadrants of IPA charts. In the first quarter, the components of "employee satisfaction", "systems and programs", "organizational culture", "organizational learning" and "infrastructure development" were placed. These are the components that are most important to respondents, but the organization performs poorly in these components. In the second quarter, there is the component “Processes and Structures” which is of great importance to both the respondents and the organization in this area. In the third quarter, it developed the component of "Development of Research Networks" which is of low importance for both the respondents and the organization in this area. In the fourth quarter, the components of “experience and expertise”, “commitment” and “technical capital” are of low importance to the respondents, but the organization has a high performance in these components. Data analysis showed that "systems and programs" are the most important component of the statistical sample but the performance of the organization is poor and should be prioritized in planning.

Since that the profit management has a special importance among investors, when the financing is perform via bond issue, having a high-quality audit will add to this importance. Thus, in present research we decided to investigate the relation between audit, financing via bond issue and the profit management. To this purpose, among companies that established in Security and Stock exchange in time period of 2014-2018, we selected 139 companies as research sample. The obtained results by data panel in Eviews software that included our five hypothesizes show that the auditor’s tenure duration, the auditor size and auditor’s profession have a negative relation with the profit management; its means that each of these variables can makes a better control on the profit management. However, the auditor’s independence couldn’t show a significant relation with the profit management and couldn’t have a negative effect on this variable. Finally, we found that the financing via bond issue has a positive and significant relation with the profit management and this result can be very important because by increase the financial lever, the profit management can be created too.

he main purpose of this study was to investigate the impact of knowledge management on the financial performance of an organization with regard to the mediating role of innovation and organizational intelligence. The purpose of this study was applied research based on survey data collection method and descriptive-correlational research method. The statistical population of this study consisted of thirty-one managers of banks active in the banking industry. Due to the low volume of the statistical population, the statistical sample was considered equal to the number of the statistical population. Library and field research (questionnaire) were used to collect the research data. In this study, structural equation modeling method was used to analyze the collected data and test the research hypotheses in PLS software. The hypotheses test results showed that knowledge management has a positive and significant effect on the financial performance of the organization, which directly accounts for 0.645 of the changes related to the financial performance of the organization. The research findings also showed that innovation and organizational intelligence have a positive impact on the financial performance of the organization and explain 0.718 and 0.475 of the changes related to the variables of financial performance of the organization respectively. The Sobel-Waff test showed that 95% confidence level of knowledge management through the mediating variables of innovation and organizational intelligence had a positive and significant effect on the financial performance of the organization.

The agricultural industry is one of the most important sectors of the economy of any country, and Iran, due to its large area of cultivated areas, weather conditions, variety and reasonable prices of crops are eligible for exporting crops. In this study, Russia is considered as the target market for export of Iranian agricultural products due to the climate, sanctions imposed on it and its location close to Iran. The lack of coordination between the organizations, the businessmen's difficulties in establishing links with Russian markets, the inadequate production conditions and the failure to comply with packaging standards have caused Iran to fail to export agricultural products to Russia. In this paper, in order to identify the export capacity of Iranian agricultural products to the Russian market, first a conceptual framework was developed using library information, then some questions were designed and interviewed with a number of managers and experts. The questionnaire tool was designed based on the theoretical framework and research hypotheses, in collaboration with professors and the results obtained from interviews with experts and other experts. After assuring the validity and reliability of the questionnaire, research findings were ranked using TOPSIS statistical methods. According to the research, the first prerequisite for increasing exports of agricultural products is the right classification and making the right decisions for each commodity category, for example, for high-end consumer goods that have easier shelf life and easier packaging, monetary and banking issues, price and Quality is one of the most influential factors. Transport, packaging, and sorting infrastructure are influential factors in the fast-growing product group, such as vegetables and bunches of fruits. Factors such as health standards, branding and marketing are effective in canned, fishery and dairy products. Finally, suggestions were made for improving and expanding agricultural exports to Russia based on the results of the research.

In recent years, internet banking is rapidly becoming a powerful tool in e-commerce .The rapid growth of the Internet has opened up new opportunities and threats to businesses. It is expected that with the development of new internet banking technologies the most important banking method will be used by individuals. Internet Banking in addition to reducing costs, it also reduces the physical presence of customers in kiosks, the aim of this study was to evaluate the effect on purchase intention of Internet banking customers of Bank Mellat, the population of the study, all customers of Bank Mellat in Tehran. The method of statically is random samplings. This study is a quantitative research and the research method is descriptive and applied. Library and field method were used to collect information. Due to the unlimited number of members of the community using Morgan table was 384 respectively. Questionnaire was used for data collection .The results of confirmatory factor analysis indicate the validity of the questionnaire construct. To analyze data from software SPSS 22 Descriptive and inferential statistics regression were used version Fitting the research model and testing the hypotheses showed that access to services, services provided, personal communication, security and reputation had a significant impact on Mellat Bank customers' purchase intention.