نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 31 (پاییز 1399)

In line with the sustainable growth and development of countries, paying attention to the growth of organizations is one of the policies of all managers, and banks are no exception. Banks should be managed by managers who can increase the value of the company; However, some banks do not seem to comply strictly with these requirements, which may explain the inexperience of some banks. Executives make inappropriate structural capital decisions that make capital structure decisions inefficient. Therefore, the purpose of this study is to investigate the impact of CEO characteristics such as CEO duality, CEO preference and CEO gender diversity on the performance of banks listed on the Tehran Stock Exchange. The statistical population of all banks listed on the Tehran Stock Exchange is between 1390 and 1398, which was examined using linear regression and the results of hypothesis testing showed that the characteristics of the CEO have a significant effect on bank performance and banks perform better than male managers. Also, the high experience of managers has improved the performance of banks, which indicates that managers should be given the opportunity to show their true performance, and the higher their work experience, the better the performance of banks, and in addition, this research showed That the dead have better performance in managing the banks better and can improve the performance of the bank.

Evaluating the performance and ranking of stores correctly has always been used as a measure of the performance of retailers, especially chain stores, and managers can easily make important decisions such as store expansion, ranking and preference by ranking stores. They should upgrade and improve the efficiency of employees, etc., and seek to identify and correct mistakes. To achieve this, first by conducting library and field studies while identifying qualitative and quantitative criteria and indicators in evaluating the performance of citizen chain stores, with the help of tools such as interviews, questionnaires and free meetings, these factors are screened and factors To be effective and considering the three main criteria (financial performance criteria, customer satisfaction criteria, employee satisfaction criteria) to announce the opinions of different departments (Deputy of Planning and Development and Investment, CEO and Director of Research and Development Office), The importance of criteria and sub-criteria has been obtained and then with prioritization methods, stores have been prioritized.

The purpose of this research was to investigate the role of employees’s perception of organizational support in development of organizational innovation in branches of Sepah bank in Fars Province. Research methodology is descriptive correlative. The statistical population of this research is all emploees of Sepah bank branches in Fars, which were 1182 people. the sample size was determined 257 people by using simple pluster sampling and Morgan Table. The instrument for gathering data was 2 standard questionnaires(organizational support & organizational innovation). Sample T-test, structural equation modeling & pearson correlation coefficient were used to analyse the data and test the hypotheses. Findings showed that the employees perception of organizational support in bramches of Sepah bank in Fras was lower than desired level. Product and process innovation were lower than desired level but administrative innovation was in desired level. Finally the results of this research showed that the employees’ perception of organizational support in those branches was positive and significant predictor of organizational innovation in branches of Sepah bank in Fars. So organizational innovation will be increased by improving the employees perception of organizational support in the branches of Sepah bank in Fars Province.

Stakeholders always need information that they can use to evaluate their decisions. Decisions must be made financially and from the perspective of the financial analyst in a way that creates value in the company. In any economic event, investors need reliable information to make decisions. From the investors' point of view, it is considered reliable information for an independent organization to oversee the corporate reporting process and the center of gravity of this process, ie the financial statements. In this regard, the purpose of this study is to investigate the effect of audit quality on risk-taking in order to create company value. For this purpose, a sample of 185 companies has been selected from the companies listed on the Tehran Stock Exchange during the years 2013 to 2018. To test the hypotheses, multivariate regression technique has been used by panel method. The criteria used to assess the quality of the audit are the five components of the auditor's expertise, the auditor's tenure, the size of the audit firm, the concentration of ownership, and the non-executive members of the board. The results show that all components used in relation to audit quality and risk factor have a significant effect on company value. Also, all components moderate the effect of risk-taking on value creation of the company.

Investing in the workforce becomes effective when it provides the necessary conditions for the development of activities, abilities and skills in human beings and increases the company's efficiency. One of the important factors that can improve labor investment and be involved in its efficiency is government control. This study examines the impact of government control on the efficiency of investment in the labor force. This research is applied in terms of purpose and is causal (post-event) in terms of correlation methodology. The statistical population of the study was all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 119 companies were selected as the sample of the research in a period of 7 years between 1392 to 1398. The model proposed by Pinocchio and Lilis (2007) was used to measure the efficiency of labor investment. The method used to collect information is a library and the relevant data for measuring variables is collected from the Cadal site and the financial statements of companies. Stata software was used to test the research hypotheses. The results show that government control has a direct impact on the efficiency of labor investment. It can be concluded that in stock companies, if government control is greater, the efficiency of labor investment will also increase.

Voluntary disclosure of information leads to capital market efficiency and increases shareholder confidence in the company. The effectiveness of the audit committee and the quality of the audit can improve the quality of discretionary disclosure. The present study investigates the effect of the audit committee and the quality of the audit on the quality of voluntary disclosure of companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event). Using systematic elimination sampling method, 120 companies were selected as a sample of the research in a period of 6 years between 1392 to 1397. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and the companies' financial statements. Preliminary calculations were performed in Excel and then Stata software was used to test the research hypotheses. The results show that the size of the audit firm affects the quality of voluntary disclosure. However, the auditor's tenure and the auditing fee do not affect the quality of the voluntary disclosure. The financial expertise of the audit committee does not affect the quality of the voluntary disclosure. The experience of the audit committee does not affect the quality of voluntary disclosure. The independence of the audit committee does not affect the quality of voluntary disclosure.

The purpose of this study is to investigate and prioritize the effective factors of loyalty. The method of the present research is survey and the statistical population of this research includes all 145 veterans of Quchan city. Which were selected as available as a research sample. The research instrument was a researcher-made 18-item questionnaire based on a 5-point Likert scale that was very low to very high, the validity and reliability of which were confirmed by valid methods. In order to analyze the information obtained from the Delphi method, a questionnaire was prepared with the help of donors in several stages and also the structural equation technique was interpreted using LISREL software. It is important after the factor of reputation with a factor load of 0.93 is in the second place of importance and other dimensions were placed in the next degrees.

A healthy organization is one that can develop and expand its capabilities and deal with external obstacles successfully. In the meantime, manpower is very important. The main purpose of this study is to investigate the effect of imaging management and organizational trust on organizational health in university jihad in Khorasan Razavi province. The statistical population of this research is the staff of Jihad University of Khorasan Razavi province. For this purpose, 217 correct questionnaires were analyzed. This study is descriptive-survey in terms of purpose, application and research method. The reliability of the standard questionnaire was evaluated using Cronbach's alpha test, which was 0.953 for the imaging management variable; Organizational trust was 0.910 and organizational health was 0.951. The validity of the questionnaire was also confirmed using content validity and construct validity. To test the research hypotheses, structural equation tests and partial least squares method have been used. The results of this study showed that there is a direct and significant relationship between imaging management and organizational trust with organizational health.

The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of accounting conservatism on the efficiency of executive compensation contracts.

This study uses multiple regression models based on the approach of Iyengar and Zampelli (2010), Clarkson et al. (2011) and Huang and Kisgen (2013) with the data from all of China’s listed nonfinancial firms over the period of 10 years to test the relationship between accounting conservatism and the sensitivity of executive compensation performance.

This study finds a positive association between executive compensation and accounting-based measure of performance. More importantly, it reveals that conservatism has a positive relation with the executive compensation-performance sensitivity after controlling for a number of firm-specific factors and control variables. This study shows that the sensitivity of executive compensation to firm performance is higher for firms with higher accounting conservatism.

This is one of the few studies to examine the relationship between accounting conservatism and executive compensation-performance sensitivity. It provides supportive evidence to the argument that accounting conservatism, being an efficient governance mechanism, can help mitigate information risk and moral risk for agency problems.

since application of budgeting based on performance in improving the level of responsibility for response and fulfillment of financial reporting goals has an important contribution, so in this study, we study the effect of application of budgeting based on performance improvement on the quality of reporting quality of financial reporting organization of the province of ardabil province.This research was conducted in 2020 and is applied in terms of purpose and in terms of research nature. The type of data is qualitative and the information is actually generated by replicating the researcher questionnaire. 14 questions related to the budget and 14 questions related to the qualitative characteristics of accounting, which are in accordance with the theoretical concepts of public sector financial reporting. Data analysis will be done in two parts: descriptive and inferential statistics. In descriptive statistics, the central indicators of mean, standard deviation, median, t-test and graph will be used. In the inferential statistics section, a simple linear model will be used. 23spss software will be used to analyze the data and extract the results.the present study showed that budgeting use based on performance on improving the quality of financial reporting of financial reporting organization of the province of ardabil has a positive and meaningful effect.