نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 29 (پاییز 1399)

The present study was conducted with the subject of forecasting profit movements using accounting data and XBRL. The present study is considered as an applied research in terms of the type of research. The present study is also a quantitative research in terms of data collection method. The statistical population in this study consists of (all manufacturing companies) members (Stock Exchange and Securities Organization) and (Iran Stock Exchange Company) in the years (1393 to 1397).Sampling in this study is a part of probabilistic sampling group (ie equal probability of presence of all members of the statistical population in the sampling process) and is a relative stratified sampling. Data were collected by Cadal system and stock exchange site. The results showed that using XBRL data and variables considered in the periods from 1393 to 1397 can predict 59% to 75% and an average of 66.5% earnings per share.

Profit and its information content are important for investors and shareholders to make the right decisions. The ability of managers is one of the factors that can affect the information content of profits. The present study examines the impact of management ability on earnings information content with emphasis on the auditor's reputation. This research is applied in terms of purpose and in terms of correlation methodology is causal (post-event) research. All companies listed on the Tehran Stock Exchange were the statistical population of the study. Using a series of restrictions, 121 companies were selected and surveyed over a period of 6 years between 1392 and 1397. The method used is data collection, library, and multiple linear regression is used to test the hypotheses. Statata software version 15 was used to perform the tests and final estimation of the models. After performing Limer and Hausmann F test and examining the heterogeneity of variance of the disturbing sentences, the final estimation of the models was performed. It is direct and meaningful, and the auditor's reputation strengthens the direct impact of management ability on earnings information content.

Some researchers have concluded that larger firms have longer term debt and smaller firms have more short term debt. Smaller firms tend to have lower leverage ratios and have a positive relationship between asset size and long term debt ratios. Accounting to hierarcherical theory companies with higher market value and more growth opportunities use more debt. The purpose of this study is to investigate the moderating role of company characteristics on the capital structure of companies listed on the Tehran Stock exchange.For this purpose a sample consisting of 116companies listed on the Tehran stock exchange in the period 2011 to 2018 was analyzed. Multivariate regression and partial least squares method were used to test the research hypotheses. The resukt showed that corporate governance has an effect on capital structure and among the company only corporate growth affects the impact of corporate governance on financial performance and other variables affect the impact of corporate governance.

The main purpose of this research is Investigating the relationship between different types of strategy and type of financing considering environmental uncertainty in accepted companies in Tehran Stock Exchange. For this purpose 116 companies in the period 2012 to 2017 were selected. This study has applied Multiple regression to test hypotheses. Results indicates that there is a significant and positive relationship between different types of strategy and Debt financing, But there is not significant and positive relationship between different types of strategy and Debt financing and Release of shares. Environmental uncertainty while the effectiveness of on the relationship Between different types of strategy and type of financing.

The purpose of this descriptive study is to investigate the relationship between government ownership, financial financing constraints, fraudulent financial reporting and the performance of companies listed on the stock exchange. For this purpose, the information of 150 companies during the years 2011 to 2019 has been examined. Multivariate integrated regression (OLS and logit) was used to test the hypotheses. Financing constraints are measured through the KZ index, and the earnings management criterion (optional accruals from Jones' modified model) is used to measure fraudulent financial reporting. Findings indicate that there is a significant relationship between government ownership and financing constraints as well as between financing constraints and performance. Fraudulent financial reporting also moderates the relationship between government ownership and funding constraints. On the other hand, the fourth hypothesis of the research on the moderating role of fraudulent financial reporting has not confirmed the relationship between financing constraints and performance.

The present study is applied in terms of purpose and descriptive-analytical method using a questionnaire. The purpose of this study was to investigate the effect of toxic organizational climate, job stress and burnout on the tendency of employees to leave the service. The statistical population of the study was the employees of Mashhad Electricity Department and the number of samples was calculated using Cochran's formula of 100 people. The validity of the questionnaire questions was confirmed by professors and experts in the field of psychology, its reliability was calculated by Cronbach's alpha test of 0.82. After confirming the validity and reliability, the questionnaire was distributed by the researcher among the employees of Mashhad Electricity Department by simple random sampling method. SPSS software was used to analyze the data obtained from the questionnaire. Kolmogorov-Smirnov test showed that the data were abnormal. Finally, a simple linear regression test was used to test the research hypotheses. The results of regression analysis showed that the toxic organizational climate with Beta coefficient = 0.799 has a positive and significant effect on employee leave. Positive regression number (R = 0.799) also meant that there was a direct relationship between toxic organizational climate (independent variable) and employee layoff (dependent variable). The results showed that job stress with a Beta coefficient = 0.769 has a positive and significant effect on employee leave. Also, the positive regression number (R = 0.769) meant that there was a direct relationship between job stress (dependent variable) and employee dismissal (independent variable). .

Creating confidence in internal controls improves information asymmetry as well as reduces conflicts of interest between stakeholders in the firm. Therefore, the purpose of this study is to investigate how financial distress affects earnings management and also how internal control moderates the above relationship. The statistical sample of the research of companies listed on the Tehran Stock Exchange during the years 1390 to 1397 with a sample of 141 companies. Multivariate linear regression and hybrid data using the generalized least squares model have been used to test the hypothesis. According to the results of the research hypothesis test, the results showed that financial distress has a significant effect on earnings management and also in other research results it was observed that internal control moderates the relationship between financial distress and earnings management.

In this research, family ownership, non-family ownership of companies and profit management are examined. The main purpose of this study is to first define and then identify family companies and then review and compare profit management between these companies and non-family companies. After reviewing all listed companies, 31 companies were identified according to the index defined as family, and after separating them into relevant industries, the same number and from the same industries, by random sampling method, other companies were selected and Was placed in the non-family group. To test the hypothesis, the modified Jones model (Dechau et al., 1995) was used to measure earnings management as well as multivariate regression and Student's t test to compare the means between the two independent groups. The results showed that there is a significant relationship between corporate ownership structure and profit management and on average, non-family companies do more profit management.

In a complete capital market, the level and dynamic changes in cash holdings are an irrelevant and incorrect decision. Many theories such as balance theory, financial hierarchy, agency theory, corporate governance theory and market timing theory have been done. A company must predict the optimal amount of cash retention in order to implement efficiently and increase the value of the company. Holding excess cash can have a negative impact on the company's performance through agency problems. In this study, the effect of optimal cash balance and deviation from the target balance on the value of the company has been investigated. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1393 to 1397 that the sample size according to the screening method and after removing the pert observations is equal to 119 companies. In this study, which used panel (panel) data with fixed effects, the results The analysis of companies' data using multivariate regression at 90% confidence level shows that there is a significant positive relationship between optimal cash balance and deviation from the company's valuable target inventory. Also, other research results show that managerial ownership, institutional ownership, board independence, there is a significant and positive relationship between optimal cash balance and company value.

Today, modern technologies have affected almost every aspect of human life, leading to dramatic changes in the field of business. Commercial and e-commerce solutions facilitate trade and enable the completion of business processes for export and import in a minimum of time and cost. The present study is applied in terms of purpose and descriptive-analytical method using a questionnaire. The purpose of this study is to investigate the impact of e-commerce on export development. The statistical population of the study was experts and professors in the field of export and the number of samples was 100 males. The validity of the questionnaire questions was confirmed by professors and experts in the field of business management, its reliability was calculated by Cronbach's alpha test of 0.79. This questionnaire, after confirming and determining its validity and reliability, was distributed by the researcher among experts and professors in the field of export in Mashhad by simple random sampling method. SPSS software was used to analyze the data obtained from the questionnaire. Kolmogorov-Smirnov test showed that the data were abnormal. Therefore, a simple linear regression test was used to test the research hypotheses. The results of data analysis showed that e-commerce with Beta coefficient = 0.864 has a positive and significant effect on export development. The positive regression number (R = 0.864) also meant that there was a direct relationship between e-commerce (dependent variable) and export development (independent variable). In general, the results of simple linear regression test confirmed all research hypotheses.