فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 35 (تابستان 1399)

Comparability in the capital market and debt is very important for investors and creditors, because investment and debt decisions are based on evaluating alternative opportunities or projects, and without this comparable information, it is not possible to make optimal decisions. The aim of this study was to investigate the effect of comparing financial statements on idiosyncratic return volatility taking into account the moderating role of Earnings forecasting errors. Using Samandmand's elimination method, a sample of 105 companies was selected from the companies listed on the Tehran Stock Exchange during the years 2012 to 2018. To test the hypotheses, multivariate regression models were used by combined data method. The results of the research show that the ability to compare financial statements has the opposite effect on idiosyncratic return volatility. The results of the study also show that Earnings forecasting errors have the opposite effect of comparing the financial statements on the idiosyncratic return volatility.

Today's organizations need effective management to prepare for far-reaching changes in the future and to achieve better organizational performance and gain a competitive advantage. Knowledge sharing is one of the most important measures for effective knowledge management in organizations. Having an innovative organization requires preconditions, one of the most important and key requirements of which are leadership styles and knowledge sharing. The purpose of this study is to investigate the effect of exchange leadership on organizational innovation through knowledge sharing and organizational learning in the Veterinary Organization of Khorasan Province. The research method is descriptivesurvey that by sampling method first classification then simple random sampling through Cochran's formula 266 people was selected as the sample size. Structural equation modeling was used to analyze the data and test the hypot heses. Findings showed that exchange leadership with the presence of mediating variables of knowledge sharing and organizational learning has an effect on organizational innovation. Exchange leadership also has an impact on organizational innovation, knowledge sharing, and organizational learning. Sharing knowledge on organizational innovation and organizational learning as well as organizational learning on organizational innovation.

The competitiveness of the product market means that different companies compete closely in the production and sale of goods and their goods are not much superior to each other. Capital structure is a combination of debt and equity that companies use to finance their assets. The main purpose is to identify the effect of the moderating role of market competition on the relationship between capital structure and performance of 104 companies listed on the Tehran Stock Exchange between 1393 and 1397. If we want to classify this method in terms of research method based on purpose, this research is of practical type and if we want to classify it in terms of research method based on nature, the present study is descriptive-correlational. Based on the findings of the present study, considering that one of the ways to reduce investors' concerns for financing and investing in companies with high competitiveness is accurate information about their financial situation and operational results, resulting in a high level of competition. Accordingly, the quality of disclosure of companies' financial information will increase. Therefore, it is suggested that the Tehran Stock Exchange Organization oblige companies to disclose more information about the market situation of their products. Since the strategic decisions of companies to increase the return of shareholders, the amount of production and market share lead to an increase or decrease in the wealth of shareholders, so investors are advised not to limit themselves to the profitability of companies and Pay attention to the company's position in the relevant industry, market share and competitiveness of the company in the product market, capital structure and the process of creating debt of the company and competitors.

The purpose of this study was to Investigating the effect of service quality on word of mouth marketing with the role of mediating customer loyalty (case of: branches Bank Tejarat Province North Khorasan)done. This Research In terms of method and Nature Descriptive - survey From Type Correlation The statistical population of the study includes all customers of Tejarat Bank branches in North Khorasan Province.Considering that Structural equation method was used to analyze the data Therefore, it fits It was used to determine the sample size. Based on this, 201 people are considered as a sample and Simple random sampling methods were selected. To collect information from questionnaires service quality (Parasuraman et al 1985), customer loyalty (Chang &Yeh, 2017); (Bhat& Darzi, 2016), word of mouth marketing (Moghimi and Ramezani, 1390) was used. Cronbach's alpha coefficient was used to assess the reliability of the questionnaires. The coefficient values for the variables service quality (0/921), customer loyalty (0/948), word of mouth marketing (0/939) Content validity and face validity of Nayr questionnaire were approved by management professors. To analyze data for descriptive statistics methods through Spss 24 software and inferential statistics (structural equation method) were used using Amos 22 software. Research findings showed Service quality has a positive and significant effect on customer loyalty and word of mouth marketing.also Customer loyalty has a positive and significant effect on word of mouth marketing And that service quality Indirectly and through Customer loyalty on word of mouth marketing It is effective.

The purpose of this study is to investigate the effect of corporate governance Earnings management and size of companies on the profit forecast with an emphasis free cash flow surplus, of companies admitted to the Tehran Stock Exchange This research is correlated in terms of practical purpose and in terms of nature. Data and data collection was done in two ways: library and field studies. The statistical population in this research is all companies accepted in Tehran Stock Exchange. Sampling using systematic elimination method of 103 enterprises during the period of 2012-2016 has been estimated for this research. To test the normal response of the response variable from the quark test to the descriptive statistics section, for the test of significance of the whole regression equation, the F test and the coefficient test were used to test the t-test. The Watson Camera test is also used to test the selfcorrelation of error sentences The results of the research showed that with 95% confidence, there is a reverse and significant relationship between free cash flow surplus and earnings forecast. Also, with 95 percent confidence, corporate governance has a significant negative effect on the negative relationship between free cash flow surplus and earnings forecast.

The purpose of this study was to determine the causal relationships of transformational leadership style on organizational health based on the mediating role of organizational citizenship transgression behaviours. This research is applied in terms of its purpose and from the perspective of the descriptivecorrelation method. The statistical population of this research, all employees of the governorate of Fars are considered to be Sampling method, in the form of random stratified sampling, A questionnaire was used to collect data. Research hypotheses were analyzed using path analysis (Liserl 8.8 software) and good-value indicators. The results of path analysis indicate that all dimensions of transformational leadership have a significant relationship with organizational citizenship behaviour and organizational health. Also, organizational citizenship behaviour has a significant relationship with employee organizational health. Finally, it can be said that leadership style is one of the factors affecting the health of organizations.

Today's organizations need effective management to prepare for far-reaching changes in the future and to achieve better organizational performance and gain a competitive advantage. Transformational leadership is one of the most important measures for effective management of environmental performance in organizations. Having an innovative organization requires preconditions, one of the most important and key requirements of which is leadership styles. The purpose of this study is the effect of transformational leadership and organizational innovation on environmental performance with the mediating role of human resource management of Jihad-e-Sazandegi employees in Tehran province. The research method is descriptive-survey that 266 people were selected as the sample size by simple random sampling method through Cochran's formula. Structural equation modeling was used to analyze the data and test the hypotheses. Research findings showed. Transformational leadership and innovation affect environmental performance through the mediating role of human resource management.

As we enter the 21st century, due to the highly competitive environment and the rapid pace of environmental change, the move to become learning organizations in order to maintain and improve market position and progress and achieve a competitive advantage. It feels more than ever. In order to achieve and maintain superiority over competitors in the new age, organizations must learn faster and better lessons from their successes and failures. Therefore, this research is about learning organizations and its effect on organizational performance and organizational innovation. The statistical population of this research consists of the General Directorate of Northeastern Railway of Shahroud. The sample of this research includes 1 organization. The data collection tool was a questionnaire. Formal validity was confirmed using the opinion of experts and construct validity of the questionnaire was confirmed using factor analysis and also the reliability of the questionnaire variables was confirmed using Cronbach's alpha coefficient. Data analysis was performed using SPSS and Smart PLS software. The results showed that learning organizations have a positive and significant effect on organizational performance and organizational innovation.

The purpose of this study is to investigate the effect of organizational innovation on technological innovation capability and performance of food industry companies in Kermanshah. The present study is descriptive and applied in terms of purpose. This study by examining the effects of organizational innovation in creating innovation capability in products and processes as well as the effects of organizational innovation and technological capabilities on the performance of companies, part of the gap in improving the performance of Kermanshah manufacturing companies due to lack of innovation and strengthening factors Demonstrates process and production innovations and explores ways to address these weaknesses. The need to address the issue of innovation and its impact on the performance of manufacturing companies in the industrial city of Kermanshah is doubly important because on the one hand the performance of these companies will improve and on the other hand the growth of industry will improve. By reviewing the research literature and obtaining experts' opinions, the issue was identified in the form of 6 dimensions (risk-taking, structural variables, cultural variables, human resource variables, organizational dynamics, technology infrastructure); Then, a matrix questionnaire was developed with ISM approach to determine the interrelationships of these indicators. The data obtained from the questionnaire were analyzed using interpretive structural modeling and plotted at 5 levels in an interactive network. The results showed that organizational innovation has a significant effect on process innovation capability and production innovation capability. Also, process innovation capability and production innovation capability have had a significant effect on organizational performance.

The aim of this study was to investigate the effect of supply chain quality management measures on the operational performance of Abadan Petrochemical. This research is applied and correlational. The statistical population of the research is the employees and managers of Abadan Petrochemical Company in the number of 1000 people. Using Morgan table, the statistical sample size of 278 people was determined. The data collection tool was a questionnaire taken from the research of Hong et al. (2019) and was used to analyze the research hypotheses of structural equation modeling using PLS Smart software. The validity of the questionnaire was confirmed by experts and content validity and the reliability of the questionnaire was confirmed by Cronbach's alpha coefficient. The results showed that supply chain quality management measures affect operational performance.