نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 42 (تابستان 1400)

The present research is applied in terms of purpose and descriptive-analytical in terms of survey. The purpose of this study was to investigate the effect of social networks on the strategy of identifying entrepreneurial opportunities. The statistical population of the study is the citizens of Tehran that 384 people were selected as a sample based on Cochran's formula and the questionnaires were randomly distributed among them. The validity of the questionnaire questions was confirmed by professors and experts and the reliability of the questionnaire questions was calculated by Cronbach's alpha test of 0.82. In this research, SPSS software has been used for data analysis. The results of Kolmogorov-Smirnov test showed that the distribution of data was normal, so the student parametric t-test was used to test the research hypotheses. The results showed that social networks with 95% confidence level and p <0.005 play a role in the strategy of identifying entrepreneurial opportunities.

In knowledge management is a set of activities, innovations and strategies that organizations use to create storage, transfer and use of knowledge to improve organizational performance; Therefore, the main purpose of this study is to investigate the role of knowledge management and organizational learning on organizational agility in the Central Social Security Organization of Shahroud in 1398. The statistical population of this study included 45 managers of Shahroud Social Security Organization; Therefore, based on the strategic research, the research is of descriptive-survey type. Secondary information, library and internet resources including books, articles and researches of other researchers have been used to collect data and field studies of the questionnaire have been used to collect primary data. Data were analyzed using descriptive statistics (field, median and standard deviation) and inferential statistics (Pearson correlation coefficient and regression). Findings showed that organizational learning has a direct positive and significant effect on organizational agility; But knowledge management indirectly and through the organizational learning variable has a positive and significant effect on the agility of the social security organization; Also, each of the four knowledge management strategies separately and by keeping the other strategies constant affect the agility of the organization.

The purpose of this study was to investigate the effect of institutional ownership on the relationship between intellectual capital and corporate value in Tehran Stock Exchange companies, In a way that the variable of intellectual capital as an independent variable and the variable of value of the company has played the role of a dependent variable and the variable of institutional ownership has played the role of a moderating variable. The statistical sample of the study includes 113 companies listed on the Tehran Stock Exchange during the years 1390 to 1397. Analysis of hypotheses based on panel regression showed that the added value of intellectual capital has a positive and significant effect on the value of the company and the structure of ownership as a moderating variable has a negative and significant effect on the relationship between value added of intellectual capital and the value of the company and modifies this relationship.

The purpose of this study was to investigate the effect of brand equity, brand identity and loyalty to the intention to repurchase customers from the sports shoe industry. This research was descriptive-correlational in terms of applied purpose and in terms of data collection. The statistical population included all physical education students of the University of Tehran (276) who were selected as a sample based on Morgan table's 160 people. Data collection tools: researcher-made questionnaire of personal characteristics, brand equity, ‌ (Acker, 1991), brand identity (Mill and Ashforth, 1992), brand loyalty (Keller, 2001) and repurchase intention, (Park et al. , 2008) that its face and content validity was confirmed by 10 sports management experts. Its reliability was calculated using Cronbach's alpha coefficient of 0.86. Data analysis was performed using SPSS and Amos software. The results showed that brand equity, brand identity and brand loyalty have a positive and significant effect on repurchase intention. Therefore, the marketing managers of sports shoe manufacturing companies should pay special attention to the influential components of brand equity, in addition to taking steps to create a positive image and proper identity of their brand to increase customer loyalty to their brand and Eventually become the buyer with the intention of repurchasing and gaining more market share than other brands.

Tobin's Q is a main measure of performance evaluation. it was widely used by researcher in decade of 1970 and also two last decades. despite extensive use for performance evaluation , it has a series of problems hypogene . this paper expresses ambiguities Tobin's Q for performance evaluation.For this purpose, first theoretically expressed the endogenous problems of Qubin and then for experimental testing, the relationship between Qubin with ratios, cash, activity, profitability and investment in a sample of 48 companies listed on the Tehran Stock Exchange Between 1392 and 1395, it was studied in combination. The results of the analysis of research data showed that there is a positive and significant relationship between Q-Tobin and cash and profitability ratios. It was also shown that there is no significant relationship between Q-Tobin and activity and investment ratios.

The phenomenon of information asymmetry arises from the fact that investors make their financial decisions based on information provided by the management team of the company, while according to agency theory, there is a potential conflict between the interests of management and shareholders; Therefore, it can be argued that information asymmetry between the management group and shareholders is a fundamental issue for the capital market. The main purpose of this study was to investigate the effect of corporate governance and political communication on information asymmetry in companies listed on the Tehran Stock Exchange. The statistical population of this research includes 140 companies listed on the Tehran Stock Exchange during the period 2012 to 2018. To test the research hypotheses, multiple linear regression based on panel data has been used. Findings show that corporate governance has a negative and significant effect on information asymmetry. In fact, information quality asymmetry decreases as the quality of corporate governance increases. Findings showed that political communication has a positive and significant effect on information asymmetry. In other words, in companies whose managers have political relations, there is more information asymmetry. These results indicate the importance and effectiveness of corporate governance components and managers with political relationships on information asymmetry.

The cheaper the company has been able to produce goods with better quality and specific characteristics, and the closer it gets to monopoly conditions, the more tax evasion behavior it will perform. Companies with such capabilities are able to achieve higher and more sustainable levels of their accrual income in order to maintain a position in the product market. The purpose of this study is to investigate the effect of competition in the product market on the relationship between the probability of bankruptcy and tax avoidance. The statistical population of the study of companies listed on the Tehran Stock Exchange and the study sample includes 143 companies listed during the years 1394 to 1398. The research method is descriptive-survey and in terms of the relationship between variables is a combination of causal-correlation and is applied in terms of purpose and post-event in terms of event. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results show that the probability of bankruptcy has a positive and significant relationship with tax avoidance and competition in the product market has a positive and significant effect on the relationship between the probability of bankruptcy and tax avoidance. Keywords: Product Market Competition, Tax Avoidance, Bankruptcy Probability

Today, corporate social responsibility reporting is a very important phenomenon. Although social responsibility reports aim to address the broader concerns of stakeholders in a variety of environmental, social and economic dimensions. But according to research, the performance of social responsibility in companies affiliated with the business group often differs from independent companies. Accordingly, in this study, the impact of business groups on social responsibility has been investigated. In this study, 118 companies listed on the Tehran Stock Exchange in the period 1391-1391 have been studied. To test the hypotheses, panel regression models were used. The research findings show that companies affiliated with business groups have a negative and significant effect on social responsibility performance. But companies affiliated with business groups do not have a significant impact on the performance of social responsibility in state-owned companies.

The ownership structure as part of the corporate governance mechanisms that reflects the owners' relationships and ownership framework influences the management and the attitude of managers. In recent financial scandals such as Adelphia and Enron in the United States and Parmalat in Europe, the transactions of affiliates have become one of the focus of concern, so that the targeted use of these transactions has been a factor in the collapse of companies. The question is, does the ownership structure moderate the relationship between transactions with affiliates and earnings management? To investigate this issue, 118 companies listed on the Tehran Stock Exchange between 2015 and 2017 were studied and analyzed using linear regression. The test results showed that transactions with affiliates and earnings management have a significant relationship. Other test results also show that the ownership structure modulates the relationship between transactions with affiliates and earnings management.

Rapid technological advances and widespread environmental change have accelerated the economy. Increasing competition from businesses has limited profitability and increased the likelihood of bankruptcy. Businesses go through ups and downs during their operational life, and some of them are always known as successful units due to their strong performance and some as unsuccessful units due to their poor performance. The purpose of this study is to investigate the effect of board knowledge on the relationship between audit quality and the probability of bankruptcy of companies. The statistical sample of this research includes 114 companies active in Tehran Stock Exchange, including a six-year period based on the financial statements of the companies studied during the years 1391 to 1396, which to test the hypotheses of multivariate linear regression using soft I EVIEWS software version 9, used. The results show that the financial knowledge of the board of directors has no effect on the relationship between audit quality and the probability of bankruptcy of companies.