نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 55 (زمستان 1400)

Concern increase about environmental alerts and environmental pollutants reduction efforts leads to emerging green supply chain management concept. Also selecting supplier as a strategic keynote has a great importance in supply chain management and take into account environmental factors make the selection even more complicated. In this paper a model for green supplier selection was proposed applying Swing, MAUT and TOPSIS. In this regard, literature review resulted in attributes identification and categorization. Next, main attributes were defined using fuzzy approach and expert’s opinion. Attributes’ utility functions were calculated based on risk-aversion view, risk-neutral view and risk-prone view and then, decision matrix was quantified based on suppliers’ attributes utility considering aforementioned views. Finally, suppliers were ranked employing TOPSIS. Findings revealed that according to risk-aversion view EZAM Company ranked first while according to risk-neutral view TAKVIN Company stayed on top and in compliance with risk-prone view TAKVIN Company reached the summit.

Independent auditors and managers, as key corporate oversight mechanisms, can prevent agency conflict and play a positive role in increasing company performance. The purpose of this study is to investigate the Interaction Effect of Auditor Industry Specialization and Ownership Concentration on Investment Efficiency. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the sample of the research in a 9-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that there is a positive and significant relationship between auditor Industry Specialization and investment efficiency; There is a positive and significant relationship between ownership Concentration and investment efficiency, and the Auditor Industry Specialization strengthens the relationship between ownership Concentration and investment efficiency.

Tax payments are one of the major costs incurred by individuals and businesses as a result of their income-generating activities. Tax avoidance is a risky activity that can hurt shareholders. In companies with high agency costs, the manager does not act in the interests of the shareholder, which increases tax avoidance, but having a large shareholder reduces the agency issue and, consequently, reduces tax avoidance. On the other hand, auditors reduce their audit hours and effort by receiving an audit fee, which in turn increases agency costs and tax avoidance. But in the absence of appropriate scientific and empirical evidence, the present study examines agency costs and tax avoidance with an emphasis on institutional shareholders and auditing fee reductions. In this regard, samples including 130 companies listed on the stock exchange during the period 2013-2018 have been selected and tested. The results using multivariate regression method show that agency cost has a significant relationship with tax avoidance and auditing fee reduction intensifies the relationship between agency cost and tax avoidance. But institutional shareholders do not moderate the relationship between agency costs and tax avoidance.

The application of strategic concepts in the public sector has been associated with problems and their use has been criticized. And since commodity-based production factors alone can not guarantee the success of organizations and companies in achieving their development goals, and the existence of another important capital called intellectual capital is necessary to accelerate the achievement of goals by exercising its catalytic role. Today, the introduction of intellectual capital in the development of organizations has created a new economic knowledge called knowledge-based economy. Therefore, the purpose of this study is to investigate whether the efficiency of intellectual capital affects the strategy of companies listed on the Tehran Stock Exchange? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 2016 and 2016. After applying these conditions, 108 companies were selected as the research sample. Using multivariate linear regression and the generalized least squares method, the research topic was examined. The results showed that between the efficiency of intellectual capital and the strategy of companies listed on the stock exchange. Tehran Stock Exchange has a significant and direct relationship in a way that with the increase in the efficiency of intellectual capital, the strategy of companies also increases.

In this study, the role of knowledge and application of management accounting techniques in corporate decision-making strategy was investigated. This research is of applied research and correlational research.The statistical population of the study includes all managers and employees of the accounting department of companies in Fars province. Due to the limited statistical population, the total statistical population, which is equal to unlimited and based on Cochran sampling, 384 people have been selected as the sample size, has been done for data analysis with PLS software. Findings showed that the role of awareness (knowledge of competitors, customers and market information) as well as the application of management accounting techniques improve the decision-making of company managers. The findings also showed that there is no significant relationship between understanding the use of strategic management accounting technique and decision making of company managers.

The study of factors affecting audit pricing is important in terms of its effect on audit quality. The purpose of this study is to investigate the effect of Audit Market Concentration, auditor expertise in the industry and Auditor Industry Specialization on Audit Pricing. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 152 companies were selected as the sample of the research in a 9-year period between 2102 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that the effect of audit market concentration has a negative and significant effect on the pricing of audit services; Auditor Industry Specialization has a positive and significant effect on the pricing of audit services; but the impact of the audit committee's experience on the Audit Pricing is not significant.

People who are in a better position than others in terms of information and, for example, are aware of the announcements that are going to be made about profits will be able to influence market supply and demand and, so to speak, lead to price gaps. To turn. The main reason is the lack of information asymmetry in the capital market, which puts people who are aware of the announcement of profits (or any other important news) in a more appropriate decision position than others. Change is a fact that individuals, groups and organizations must constantly pay attention to in order to survive and put it at the forefront of their actions. Therefore, the purpose of this study is to investigate whether management change has a significant effect on stock price information content. ? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 1391 and 1399. After applying these conditions, 136 companies were selected as the research sample. The results of the research hypothesis test showed that there is a significant and inverse relationship between management change and stock price information content.

Because in times of crisis and economic sanctions, managers see an increase in demand as permanent and a decrease as temporary; If this is reflected in the decision, the stickiness will come at a cost. Therefore, it is expected that at a time when the general state of the economy is growing or in the face of economic sanctions, senior corporate executives will also consider this situation in in-house decisions and the cost stickiness will be affected differently. To take. Therefore, this study examines the impact of political relations and economic sanctions on cost stickiness, emphasizing the role of institution ownership in the Tehran Stock Exchange during the period 2013 to 2021 using the information of 150 companies. The hypotheses were tested by multiple regression using generalized least squares (EGLS) method with table data arrangement.The results of the research hypotheses showed that asymmetric behavior (cost stickiness) is present in administrative, public and sales costs, and in companies that have political relations, the stickiness of costs decreases, but in the context of economic sanctions, the stickiness of costs They become more and more sticky. In other words, in crisis situations such as economic sanctions; Having managers with political connections can help export products and supply raw materials, tax breaks, easier access to credit and financing for the company, and keep the company's conditions stable in the short term, all of which can lead to a reduction. Sticky costs. Also, in the conditions of economic sanctions, due to the increase in the cost of products and fluctuations in exchange rates and raw materials, the amount of sales of companies decreases and their costs increase sharply. They adjust income, which leads to cost stickiness as conditions improve. Institution ownership as a corporate governance mechanism also reduces asymmetric behavior in public and administrative spending, and in companies that have political relationships or are subject to sanctions, the existence of institution owners reduces the adhesion of costs. In other words, institution ownership reduces the stickiness of costs by forcing managers to reduce public and administrative costs.

Empirical accounting studies have shown that economic, social and political structures such as legal systems, commercial and tax laws, the nature and type of relations defined in the economy, customs, culture and political system along with capital market pressures, the behavior of managers, auditors, Influences investors, regulators, and other market participants on financial reporting. The purpose of this study is to investigate the effect of macroeconomic variables on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population is member companies of Tehran Stock Exchange, of which 166 companies (1162 years-company) were selected as a sample. Ives, the research hypothesis was tested. The results show that macroeconomic variables (GDP, inflation rate and money supply) affect the financial flexibility of companies.

The purpose of this study is to investigate the effect of disclosure of organizational risk management and disclosure of intellectual capital on the value of participation in companies listed on the Tehran Stock Exchange. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Ives software. The statistical population of this research is the systematic elimination method from among 149 companies listed on the Tehran Stock Exchange during the period 1392 to 1399. The results of the first hypothesis showed that the disclosure of organizational risk management has a positive and significant effect on company value. The results of the second hypothesis showed that the disclosure of intellectual capital has a positive and significant effect on the value of the company. Based on the above results, as well as further analysis and explanation of the researcher, it can be stated that risk management disclosure can affect the value of the company because risk information, such as operational and financial risk that is disclosed by the financial department of companies, It is needed by investors in the current market. According to the researcher, risk management disclosure also shows the company's readiness to face and manage existing risks. On the other hand, in order to have a proper and complete impact of intellectual capital on the value of companies listed on the Iranian stock exchange, the companies under study must use their intellectual resources, human capital and capital structure well and in a correct and optimal way in order to Use to improve the company's performance and if this happens, they will be able to attract investors to invest and increase the value of the company; The intellectual property owned by the company will certainly provide a higher commitment in relation to the shareholders' trust in the stability of the company.