فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 36 (تابستان 1399)

This study was evaluated in order to investigate the senior management team and the position of strategy in the organization on political performance in Shiraz Municipality. The evaluation of path coefficients between the latent variables of the model is at a significance level of at least 5%. This has been done by examining the two parts of coefficients t and coefficients of path (β). Descriptive research outputs have been used for better understanding and correct analysis of the research. The research method is applied in terms of purpose and is descriptive in nature. The results of the research hypotheses were briefly presented in figures and tables. The analysis is performed using Smart PLS23 software and partial least squares method. In this method, after examining the types of faces The reliability of the data collection tool, we have examined the general model and finally the hypotheses. PLS models in two stages, which in the first stage is the external model (equivalent to the measurement model) (confirmatory factor analysis) and is examined through validity and reliability analysis and confirmatory factor analysis. The second stage of the internal model, which is similar to the structural model in other software (Lisrel22, AMOS23, EQS20), is examined by estimating the path between variables and determining the model fit indices.

In order to create a competitive advantage, organizations must accelerate change, and for this purpose, it is necessary to have employees with commitment and desirable personality traits. Strong personality traits and organizational commitment are also created primarily through organizational citizenship behaviors. Therefore, the present study aimed to investigate the relationship between organizational citizenship behavior and competitive advantage based on the mediating role of knowledge sharing. The present study is descriptive-correlational in terms of applied purpose and in terms of data collection method. The statistical population of the present study is the employees of Saman Bank in Shiraz; The number of them is based on the information of 180 people. Sampling method in this study was done in groups. The sample size was determined based on Cochran's formula of 123 people. In order to collect the desired information and measure the research variables, a standard questionnaire was used. Software (Lisrel 8.8) was used to analyze the data. The results of path analysis showed that organizational citizenship behavior has a significant relationship with knowledge sharing and competitive advantage. Knowledge sharing also has a significant relationship with the competitive advantage of the organization under study.

In this study, the relation among the effect of real and accrual management on the investment efficiency of Tehran Stock Exchange companies has been investigated. For the actual profit variable, according to Cohen and Zawrein (2010), it was used to estimate abnormal operating cash flows, as the remainder of the model. (ABCASH) has been considered as an anomalous operating cash flow criterion, and the Verdi (2007) relationship was used for accruing profit from the modified Jones model and for investment efficiency. In this research, the research data collected from the sample of 114 enterprises during the period of 1388-1394 are tested. The hypothesis test method is the panel data method, which was tested using 9 Eviews software. The results show that there is a relationship between the management of earnings and actual profit management with the direct and significant investment efficiency; in other words, the more effective the real profit management and accruals will be, the more efficient the investment will be.

Large audit firms are the result of hundreds of years of integration and education. Due to the problems that have arisen in small and medium-sized auditing firms and are usually unavoidable, integration is a necessary process for the continuation of the auditing professional life in Iran. The present study has tried to examine the effect of audit fees and the amount of delay in the days of audit reports on the audit quality of companies that have used the services of these companies. For this purpose and in order to achieve the research objectives, 80 companies have been selected as a sample using the systematic sampling method. Since the results of this research can be used in the decisions of companies and auditing firms, it is an applied research. Also, considering that this research seeks to find the relationship between several variables, it is descriptive-correlational and its methodology is post-event. The number of years studied is 5 years (1393-1397). The studied models are multiple linear regressions that have been analyzed using Ives software. The results of the hypothesis study showed that in companies that have used the services of the merged auditors, there is a positive relationship between audit fees and the quality of audit services, but this relationship is negative in companies that have not used the services of nonintegrated auditors. In companies that have used merged auditor services, there is a negative relationship between audit report delay and the quality of audit services, and in companies that have not used merged auditor services, there is a positive relationship between audit report delay and audit service quality.

The risk of falling stock prices in the market is one of the main concerns of investors and research in this field can be important for the capital market. This study seeks to investigate the relationship between corporate governance, financial reporting ambiguity and falling stock prices in companies listed on the Tehran Stock Exchange. The components of corporate governance used in this study include institutional shareholder ownership percentage, stock ownership concentration ratio, management shareholder percentage, board independence, board size, CEO influence, CEO duality, and free float percentage. The statistical sample of the study includes 95 companies listed on the Tehran Stock Exchange in the 5-year period from 2009 to 2013. Multiple regression tests were used to test the hypotheses. The results of testing the hypotheses show that there is no significant relationship between any of the components of corporate governance and falling stock prices; but there is a significant relationship between financial reporting ambiguity and falling stock prices in companies. The method used in this research is correlational. This method is useful for studies that aim to discover the relationship between different variables. The present study is a quasi-experimental or post-event research (using past information) which is based on real stock market information and financial statements of companies listed on the Tehran Stock Exchange. Because this study studies data related to five consecutive years and specific time periods, it is in the form of time series and cross-sectional research, and since the results can be used in the decision-making process, this research is an applied research.

Research into the relationship between barriers to entry and corporate performance shows that barriers to entry reduce the performance of new entrants to the industry. Therefore, the purpose of this study is to investigate the relationship between firm performance and barriers to entry (scale savings, industry investment, industry profitability, industry growth, industry size, R&D intensity, and industry advertising intensity) in companies to determine how they impact. Consider the barriers to entry on corporate performance. The present research is a retrospective and purpose-based type of applied research. Empirically, the present research is in the area of accounting research and is based on actual information in financial statements. The statistical population of this research includes all companies listed in Tehran Stock Exchange during the period. Thus, 105 firms were surveyed as sample during the period from 2013 to 2018 For the relationships between variables, the ordinary least squares regression method and Eviews10 software were used, and Q Tobin index was used to evaluate the performance. There is a positive and significant relationship between firm performance and industry size, R&D intensity and industry advertising intensity.

The purpose of this study is to investigate the effect of gender component on the volume of accumulated profits distributed in companies. The research method was descriptive correlation using post-event data and inductive method. The statistical population of this study consisted of all companies listed on the Tehran Stock Exchange. The research sample includes a part of the companies listed on the Tehran Stock Exchange, 84 companies whose financial data from 1392 to 1397 were extracted; Formed. Data analysis method was performed using structural equation technique in Ives 7 software. The research results showed that; The number of women members of the board and the ratio of independent female managers have a significant effect on the volume of accumulated dividends. The ratio of independent male managers and the ratio of female internal managers have a significant effect on the volume of accumulated dividends. However, the weight ratio of female internal managers to female board members does not have a significant effect on the amount of accumulated dividends.

Today, crisis management is considered an integral part of contemporary urban planning, and is one of the most effective scenarios for managing the situation of "locating emergency" victims. Emergency accommodation is a stage in which social processes empower and improve the type of settlements after the crisis. Socially, emergency housing means the rescue of refugees, helping the injured, and starting daily activities after the crisis. In this type of settlement, social processes of empowerment and improvement of the type of settlements after the crisis take place. The present study seeks to identify safe places for emergency residents of Rasht city during the crisis. The governing approach to this research is descriptive-analytic and type of documentary research. According to the data extracted from the comprehensive plan of Rasht city, the criteria for close proximity to residential use, availability of open space, remoteness from areas with natural hazards, access to appropriate networks and remoteness from hazardous facilities as selection indicators They were Then, experts from urban issues are asked to identify priorities. The results showed that the availability of the appropriate access network has the highest weight (0.242) and the closeness to the lowest-rated residential property (0.110). Finally, proposed locations for emergency housing were presented in each of the districts of Rasht.