نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 48 (پاییز 1400)

According to the research of Jebranet et al (2019), one of the factors that can affect the Stock Price Crash Risk of companies, is the Confucianism Culture (managers) that so far, this attention has not been considered in the financial and accounting research literature. Managers of companies based in Confucianism are more influenced by social norms and they spread bad news in a timely manner as a result, unethical managerial approaches (Moral hazards) are curbed, and even this will lead to the immunization of managerial behaviors, leads to a reduction in the Stock Price Crash Risk of companies and also institutional ownership be used as a corporate governance mechanism can weaken the negative relationship between the culture of Confucianism and the Stock Price Crash Risk of companies. Therefore, the purpose of this research is to investigate the Moderating role of Institutional Ownership on the relationship between Confucianism Culture and Stock Price Crash Risk. To achievement this research, Information on financial statements of 116 listed companies has been collected in the period of 2009 to 2020. To test the research hypotheses, the logit and multivariate regression model with panel data using fixed and random effects methods has been used. To measure the Confucianism Culture, the criterion of Geographical proximity-based from model Du (2015) has been used. The results show that there is not relationship between the Confucianism Culture and the Stock Price Crash Risk. Also, Institutional Ownership does not weaken the negative relationship between Confucianism Culture and the Stock Price Crash Risk of companies. The Stock Price Crash Risk does not realize the consequences of the Confucianism Culture which is due to the prevailing conditions in the Iranian capital market and also, the variable of Confucian culture is a new issue and its theoretical foundations as well as its importance have not been tangible or obvious to managers, shareholders and other stakeholders of companies. In Iranian companies, institutional ownership has not been able to play an effective role in explaining the relationship between the Confucianism Culture and the Stock Price Crash Risk.

Businesses tend to have a closer relationship with the government because they are supported by the government. These relationships will bring many benefits such as tax breaks and easier access to credit. The purpose of this study is to study the effect of corporate political communication on financial decisions. The time efficiency in this research is limited to the years 1391-1391. The research conducted in terms of purpose is part of applied research and the research method is correlation in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results of testing the hypotheses showed that the company's political relations have a positive and significant effect on financial leverage, debt maturity; But the company's political connections have a negative and significant effect on cash resources and profit management.

Today, investing in service quality is considered as a strategic advantage and its role in promoting brand equity and ultimately increasing the intention of customers to buy, especially in service industries such as the banking industry is emphasized. On the other hand, rapid changes in technology, rapid changes in the market and customer needs are factors that greatly emphasize the role of the brand and make special attention to it inevitable because a strong brand will help companies to meet the environment and customer needs. , Differentiate themselves in the markets and maintain their financial and business performance. Today, culture has become the source of all the capabilities of the organization, so that some believe that the success and failure of organizations should be found in their culture. Based on this argument, the present study aims to investigate the mediating role of customer culture on the relationship between perceived e-service quality and brand equity. This research is of descriptive-survey type. In order to achieve the objectives of the research, a sample of 292 customers from 45 branches of Sepah Bank selected in North Khorasan province was selected. Structural Equation Modeling (SEM) and Factor Analysis (CFA) tests from Amos software version 22 were used to analyze the data. Findings indicate a significant effect of the mediating role of customer culture on the relationship between the quality of perceived e-services with brand equity.

This study aimed to investigate the impact of state ownership on the information content of earnings and unexpected accruals, and compiled data related to the research. The research method has been correlated in terms of the nature and content of the research and the research has been done within the framework of inductive counseling arguments. The type of research based on the purpose of the research is fundamental to empirical research and data and initial information has been analyzed using statistical methods and accepted criteria. The research is also based on the nature of research in order to classify research. The statistical population of this research includes all active companies in Tehran Stock Exchange and systematic screening or elimination was used for sample selection. First, all the companies that can participate in the sampling are selected, and then among those excluded companies that were excluded, and finally, 110 companies were selected. The research period was considered between 1393 and 1398. In this research, the required data were extracted using the databases of the Tehran Stock Exchange, the research management software and ready-made software packages, such as Rawahdar Novin and Tadbir Pardaz software. To test the hypotheses of this research and to determine the relationship between independent and dependent variables, Econometric models were used and related hypotheses were investigated using the multivariate panel regression method. The results of this study showed that government ownership has a positive and significant effect on earnings sustainability and also has a moderating effect on the effect of dividend on earnings sustainability. Another result of this research is that government ownership has a negative and significant effect on the earnings response coefficient and also has a moderating effect on the effect of dividend on the coefficient of earnings response. The results also showed that there was no significant relationship between government ownership and unexpected accruals, and the corporate ownership of companies did not have a moderate effect on the impact of dividends on unexpected accruals.

Earnings persistence is one of the qualitative characteristics of accounting earnings that is based on accounting information and helps investors in assessing the company's future earnings and cash flows. In addition, the reported earnings figure is important for investors and influences their decisions. In estimating their expected future earnings and cash flows, investors do not only pay attention to the accounting earnings figure and pay more attention to the stable part of the earnings than the unstable part. The position of how capital market stakeholders process accounting information, especially earnings and its components, has always been of interest to capital market stakeholders. Accordingly, the present study investigates the effect of corporate diversification on the discretionary accrual quality and earnings persistence. This research is applied in terms of purpose and descriptive-correlational in terms of research method. In other words, in this study, the existence of relationship and correlation between variables through regression is investigated. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 100 firms was selected from the firms listed in Tehran Stock Exchange during the period 2014 to 2019. Multivariate regression model based on combined data was used to test the research hypothesis. The results of this study show that there is a positive and significant relationship between corporate diversifications and discretionary accrual quality, which means that with increasing corporate diversifications, discretionary accrual quality will increase. Also, corporate diversifications has a significant positive impact on earnings persistence, which means that with increasing corporate diversifications, earnings persistence will increasing.

The main purpose of this study is the relationship between cash conversion cycle and financial performance of companies in companies listed on the Tehran Stock Exchange. To achieve the objectives of the research, the statistical population of this research were selected companies listed on the stock exchange during the years 1393 to 1398 and the sampling method was eliminated and systematically eliminated. The data required for this study were collected from audited financial statements and other financial reports of sample member companies and were analyzed using cross-sectional and temporal data and Eviews statistical software using data panel method. The results of the analysis show that the cash conversion cycle has a significant and negative effect on financial performance.

All disciplines of social sciences, including accounting, can be analyzed according to assumptions related to the nature of science and based on a view based on objective or subjective judgment.
In this research, the issue of objectivity and objectivism explores the texts in this field by exploring the views of thinkers.
In terms of method, this research reviews and evaluates the researches that have been done in the past.
The results of the present study confirm that the analysis of objectivity brings with it a good understanding of the subjective and objective dimensions of accounting.
Some accounting theorists have sought to answer this challenge by applying the perspectives of philosophy.
In this article, using the perspective of representation, objectivism in accounting based on philosophical beliefs is presented.

The main purpose of this study is to investigate the effect of the quality of accruals on the relationship between heterogeneous beliefs of investors and stock returns of companies listed on the Tehran Stock Exchange during the years 1390 to 1396 "in this regard, stock returns as a dependent variable and beliefs Investor heterogeneity is an independent variable. The quality of accruals is a moderating variable. Company size, financial leverage, the ratio of non-executive board members and the ratio of operating cash flows are also control variables. The statistical sample of the research is 125 companies. The research method is descriptive-correlation with applied approach. The method of data collection in the theoretical foundations section is the library method and in the hypotheses testing section is the method of documenting financial statements. In general, the method of testing hypotheses is the method of correlation and multiple regression. The results of testing the first hypothesis of the research showed that investors 'heterogeneous beliefs have a significant inverse effect on stock returns and the quality of accruals reduces the effect of investors' heterogeneous beliefs on stock returns. The results of control variables showed that financial leverage has a significant inverse effect on stock returns. The size of the company and the proportion of non-executive board members have a direct and significant effect on stock returns.

Accountability to the public is a prerequisite for the democratic process, but one of the main tools of accountability in the field of economic activities is auditing. Knowing how to determine the audit fee is important for both the employer and the auditor, and the only way to ensure that these accreditation services continue to be provided is to ensure economic benefits for the professional auditors. Therefore, it is important to study the process related to the factors affecting the audit fee to provide an appropriate model for determining the audit fee. Therefore, according to the above, the general purpose of this study is to investigate the effect of overconfidence and management ability on audit fee due to the moderating role of corporate governance. In order to achieve this objective, four hypotheses were formulated. Accordingly, in order to test the research hypothesis, in the period of 2013 to 2019, among the companies listed on the Tehran Stock Exchange, 108 companies were selected as a statistical sample according to the conditions of systematic removal to test the research hypothesis, a multivariate regression model based on composite data has been used. The results of this study show that management overconfidence has a positive and significant effect on audit fee; also, the management ability has a negative and significant effect on audit fee; In addition, the moderating role of corporate governance on the relationship between overconfidence and management ability over audit fee was confirmed.

The main purpose of this study is to investigate the relationship between economic policy uncertainty, cost of capital and company innovation. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, two hypotheses were formulated and 125 companies were selected through sampling by systematic elimination method for a period of 6 years between 1394 and 1399 and data related to research variables after collection in Excel software using Were analyzed from Stata statistical software version 15. The results of the hypothesis test showed that there is a significant direct relationship between uncertainty of economic policies, cost of capital and innovation of the company.