فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 40 (پاییز 1399)

The impact of branding and brand loyalty on technology services in the insurance industry is one of the issues that should be paid more attention to. In this article, we tried to study and analyze this issue in the framework of theory and statistical analysis. For sampling in the present study, cluster sampling method has been used. We used Smart PLS to perform descriptive and inferential analysis of research data. All hypotheses have been confirmed. Based on the results of Marie analysis, we concluded that branding and loyalty have a direct and positive impact on technology services.

High-performance work systems can be part of the first plan of managers in the organization. If the organization wants good human resource management, it must pay attention to the performance of employees. The negative consequences of social idleness for the organization are very wide, which threatens the performance of the organization. In fact, idleness is synonymous with low performance in the organization. Loss of human resources and consequent financial capital, lack of strategic planning for human resources as a competitive advantage and lack of coherence and coordination between human resource subsystems. In this article, we analyzed the data using smart pls 23 software. And we have achieved remarkable results. Considering the acceptance of the hypotheses, it was concluded that high performance has a direct and significant relationship with social idleness. High performance indicates the absence of idleness in the organization.

Nowadays, maintaining and strengthening customer loyalty in line with a company's products or services has generally become the main point of marketing activities, while if the characteristics of the brand are properly identified and defined, they can lead to customer loyalty ;Therefore, the present study examines the effect of brand personality and perceived value on customer loyalty ;The statistical population includes all users of Samsung mobile phones and the statistical sample was the students of the Islamic Azad University of Meshginshahr. The sample size was obtained using Cochran's formula equal to 384 people who were selected based on available non-random sampling method .A standard questionnaire was used to measure the variables .The validity of the questionnaire was assessed as face validity and the reliability of the questionnaire was assessed with Cronbach's alpha coefficient .The research model was tested based on regression method with SPSS20 software .The results showed that brand personality has a positive and significant effect on customer loyalty and also perceived value has a positive and significant effect on customer loyalty. Finally, suggestions were made to improve the current situation.

The purpose of this study was to "Investigate the Effect of Earnings Management Forecasting on Managers' Risk-Taking in TSE." The research method was correlational in nature and content of a research. The method of this research was descriptive and correlational based on composite data and multivariate regression statistical method was used to examine the relationship between independent and dependent variables. Data analysis was performed based on the method of studying composite data, regression of composite data with fixed effects (panel). The statistical population of this study was the companies listed on the Tehran Stock Exchange in the period from 1392 to 1397. Using elimination screening sampling method, 106 companies were studied as a statistical sample size. Data analysis and processing was performed using Eviews software and the results showed that fluctuations in management estimates of earnings have a significant effect on managers' risk-taking in companies listed on the Tehran Stock Exchange, but the release of earnings forecasts by management on Managers' risk-taking in companies listed on the Tehran Stock Exchange has no significant effect.

The present study was conducted on the subject of pathology of the International 100-second Film Festival and the presentation of management solutions. According to the applied purpose, the research method was phenomenological in terms of data type and qualitative implementation and descriptive and exploratory study. The statistical population included experts in the field of 100- second films and the International 100-second Film Festival who had scientific expertise and work experience, including judges, secretaries and consultants of the festival, art pioneers and directors, directors of the Iranian Cinema Center and television networks. The sample included art experts who were randomly and purposefully selected from 7 people and sampling continued until theoretical saturation. The method of conducting the research was that the researcher, after obtaining permission from the organizers of the International Festival of 100-second films and informing the experts who wished to participate in the study, through invitations containing the purpose of the study and request to participate in the research. And asked participants to indicate the time for the interview. The time of each interview varied from 45 to 90 minutes, depending on the circumstances and patience of the participant. The results showed that the harms to the International Festival of 100-second films in terms of content include lack of knowledge and perception of the filmmaker, lack of innovation of the executive force, lack of knowledge and perception of the executive force, motivation of the executive force, repetition of film content, inflexibility in film content, From a structural point of view, including wrong decision-making process, lack of financial management and budgeting, inflexibility of festival rules and regulations, lack of comprehensiveness of festival rules and regulations, and from a contextual point of view, including inadequate publicity in festival information, lack of public access to the festival. The wrong choice of environment in the festival was the lack of attention to environmental changes, cultural and social problems of the people and also the lack of international communication.

This study aims to investigate the life cycle of companies in accounting, finance and corporate governance. Our review of the accounting and financial literature shows the factors that determine the life cycle of the company that organizational capital, management practices, company structure, flexibility and risk capital involvement, to a large extent, explains the dynamics of the corporate life cycle and exit patterns. Life cycle studies and we classify them into three groups: (1) the implications of financial reporting and management accounting, (2) the implications of fiscal policy, and (3) the implications of corporate governance. Our study suggests that corporate life cycle has significant effects on corporate financial reporting and disclosure of corporate information, corporate investment, financial decisions and dividends, and on corporate governance and socially responsible behavior.

Providing information related to the earnings quality causes the reaction of investors and the high earnings quality is effective in financial stability due to the reduction of risk for shareholders. The purpose of this study is to Investigating the relationship between earnings quality and financial stress with respect to the moderating role of financial knowledge of the Board of Directors. The information from this study is taken from the financial statements of 168 companies during the period 1390-1397. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regressions based on panel data analysis (panel data) were used to test the relationship between variables and the significance of the model. The results of hypothesis testing showed that there is a negative and significant relationship between earnings quality and financial stress in companies listed on the Tehran Stock Exchange. And financial knowledge of board members affect the relationship between earnings quality and financial stress in companies listed on the Tehran Stock Exchange.

The ownership structure of companies may change the behavior of companies. This stems from the regulatory activities of different investors in this structure. On the other hand, corporate stock returns are a function of systematic risk, and systematic risk represents a change in the rate of return on a share of the change in the total rate of return on the stock market. In the capital market, investors try to invest in a place that brings them the highest returns, and in this regard, they also pay attention to the risk associated with investing, and if they accept the risk tolerance, for which they are free. Earn them, and that income will be nothing more than an investment. Leading research aimed to examine the impact of ownership structure and profit-sharing policies on profitability and risk, and collected data related to the research. This research is applied in terms of purpose-based classification, and correlational in terms of method and nature. The data measurement scale is also a relative scale. The research method is inductive in which the theoretical foundations and background of the research have been collected through the library, article and internet and in rejecting or proving the research hypotheses by using appropriate statistical methods, inductive reasoning has been used in generalizing the results. The statistical population determined in the present study included all companies that are members of the Tehran Stock Exchange for the period 1390 to 1397, which using systematic elimination method, 112 companies were selected as a sample. Econometric models have also been used to test the hypotheses of this research and to determine the relationship between independent and dependent variables. Data are data panels and regression estimation methods are fixed or random effects. The research results showed that family ownership has a positive and significant effect on profitability. Profit sharing policy has a negative and significant effect on company profitability. Profit sharing policy has a negative and significant impact on the company's non-systematic risk.

The main goal of this research is to investigate the usefulness of accounting variable in assessing the systematic risk and cost of equity capital for company listed in Tehran stock exchange. In line with this goal, 40 companies were selected for which the information required for the 7-year research period (82-88) was available. Variables which are tested include financial leverage, operating liability leverage, variance of profit margin, asset turnover, growth and borrowing cost. Two statistical techniques, simple regression and multiple regressions were used to test the hypothesis and finally, “backward elimination method” was employed to find the optimum model. The significance of the models was tested according to T-Test and F- test. By using simple regression analysis, the results showed that, there is a significant relationship between financial leverage, variance of profit margin, asset turnover and the systematic risk. But none of them significant relationship between accounting variables and the cost of equity capital. With respect to the design of the final model for estimating systematic risk and cost of equity capital, none of accounting variables remained.

Qualitative characteristics and financial reporting are among the topics that play a vital role in any company. It is one of the important needs of users of financial accounts both inside and outside the organization or company. This research is an attempt in terms of practical purpose and is descriptive in nature. Using the model and analysis, we examined the hypotheses. In this article, 15 small and medium companies were examined. In the end, all hypotheses were approved and We observed a positive and significant effect between the hypotheses. The use of coefficient T test statistics has been estimated. The result of the hypotheses has been at a significant level. The hypotheses have been accepted at a 99% confidence level. The issue of financial reporting is most important when companies see the result of not paying attention to quality characteristics in relation to firm performance.