نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 58 (بهار 1401)

The purpose of this study is to investigate the moderating effect of board characteristics on the relationship between effective tax rates and company value. 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 1390 to 1399. The results showed that board size does not have a significant effect on the relationship between effective tax rate and company value, but board independence, duality of CEO duties, gender diversity of the board and board financial specialization have a significant positive effect on the relationship between effective tax rate and company value. Also, the effective tax rate has a positive and significant effect on the value of the company. Regarding the analysis of the results from the researcher's point of view, it can be said that the size of the board of directors is an important link between the company and its external resources that managers need to maximize the performance and value of their well-established companies. The mere presence of independent directors on the board does not guarantee good corporate governance. Some independent managers may be appointed to meet only the minimum regulatory requirements. When a CEO manages several boards at the same time, it has a negative impact on the value of the company, but the duality of the CEO can also have a positive effect on the value of the company. The appointment of women to each board should be motivated by their presence increasing the financial value of the company and should not be seen merely as a symbolic move for gender equality as a result of pressure from external institutions. Increasing the financial expertise of the board can reduce information asymmetry.

The relationship between shareholders and managers is fraught with conflicts of interest arising from the separation of ownership and control of management, differences in the goals of shareholders and managers, and their information asymmetry. This conflict of interest is explained by the theory of representation. Because some owners do not have effective control over the portfolios they own, the ownership structure (characteristics of the owners and the extent of their ownership) is a potentially important element in determining the riskiness of companies, especially banks. Ownership structure is one of the important regulatory mechanisms in banks that has a direct and indirect impact on capital adequacy, investment and risk-taking of banks.

Studies on the reaction of investors to profit declarations have shown that the organizational situation significantly affects the information content of this declaration. In leading countries, corporate audit committees have become an important tool for overseeing the reliability of the financial reporting process. The Audit Committee acts as a determining factor in the financial reporting process. Therefore, due to the importance of the subject, this study seeks to investigate the relationship between the characteristics of the audit committee and the announcement of profits in companies listed on the Tehran Stock Exchange. In terms of data analysis method, it is a descriptive-correlational research. The research data were collected from compact discs of statistical and video archives of Tehran Stock Exchange Organization, Tehran Stock Exchange website, New Rahavard software, then the final analysis was performed using Eviews version 11 statistical software; And the results obtained from the research showed that the size of the audit committee, the independence of the audit committee and the expertise of the audit committee affect the company's profit announcement.

The outbreak of coronavirus (COVID-19) as a new disease, in addition to creating various environmental threats and opportunities, has an undeniable impact on employee performance in organizational environments. Therefore, the purpose of this study is to investigate the level of Awareness, behavior and attitude of Abadan Health Deputy employees from the perspective of the new corona virus (COVID-19) in 1400. The present study is a descriptive cross-sectional study. The statistical population of the present study was 100 public sector employees working in the Abadan Department of Health, which were studied by census of all employees. The data collection tool was a structured questionnaire whose reliability was confirmed. Finally, the data were analyzed using Spss-25 software and Pearson multiple regression and correlation methods. The results showed that 76% of employees have good Awareness, 68% of employees are behavior in good condition and 94% of them have positive attitude. Also, there is a significant relationship between Awareness, behavior and attitude with gender and educational level and there is no significant relationship between age and work experience between the above three variables. The need to pay attention to educational programs and practical measures to promote a positive attitude and performance of health workers as health care providers in the community can be important.

Today's research has shown that for three reasons: inefficient culture, lack of organizational knowledge management, lack of information technology knowledge, risk manager faces problems. The tremendous spread of cheap and fast technologies has shaped the organization's innovations in different ways.This operational complexity, and consequently risk management, is reinforced by the need for competition to respond quickly to market changes. If you want to be a market leader, you have to seize new opportunities in a timely manner, and this requires a quick response. Here is a seemingly insurmountable puzzle: if you take the time to study to invest, there may be no chance, or if you act with skepticism, something unexpected will happen. Therefore, information is both a part of risk management problems and a part of its solution. However, collecting information without considering the conceptual knowledge contained in it will be very dangerous. Therefore, the main part of risk management problems is not due to lack of information, but rather lack of knowledge and interpretation of its meanings.

The purpose of this study is to investigate the relationship between the term of office of the CEO and the value of surplus cash of companies listed on the Tehran Stock Exchange. The present research is an applied research booklet in terms of purpose. It is a review booklet in nature. In terms of the nature of the research data, the research booklet is quantitative. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 147 companies were selected as a statistical sample. The period under study is between the years 1394 to 1399. The results of testing the first main hypothesis indicate that there is a negative and significant relationship between the term of office of the CEO and the value of excess cash. In other words, with the increase of the CEO's tenure, the value of the excess cash decreases.

Recent research has shown that costs behave asymmetrically; That is, the rate of decrease in costs when sales decrease is less than the rate of increase in costs when sales increase. This asymmetric cost behavior is known as cost stickiness. therefore; The present study investigates the effect of profit smoothing and ownership structure on cost stickiness in companies listed on the Tehran Stock Exchange. In this study, we will first examine the effect of institutional shareholders as ownership structure on cost stickiness and then the interaction effect of profit smoothing and corporate governance with cost stickiness. The statistical population of this research is formed by companies listed on the Tehran Stock Exchange and includes 85 companies active in various industries during the years 2009 to 2021. Multiple regression method has been used to test the research hypotheses. Findings indicate that ownership structure reduces cost stickiness; However, it is not a strong factor in reducing profit smoothing. The results also indicate that there is a significant positive relationship between profit smoothing and cost stickiness.

Diversification can be considered as a form of corporate strategy that managers use to improve company performance. Diversification strategies show a situation in which representation problems between managers and shareholders have been reduced. Reducing agency problems depends on having a group called independent auditors who identify deviations and guide managers to perform better. The purpose of this study is to study the effect of auditor characteristics on the value of corporate diversification. To measure corporate diversification, the entropy index of corporate product diversification and geographical diversification was used. Also, to determine the value of diversification, Fama and French models were used. The characteristics of the auditor were assessed using three criteria: auditor size, auditor industry expertise and auditor tenure. The statistical population of the study includes companies listed on the Tehran Stock Exchange during the years 1391 to 1396. Regression analysis and Spearman correlation test were used to test the hypotheses. The results show that the characteristics of the auditor (auditor size, auditor industry expertise and auditor tenure) do not have a significant effect on the value of corporate and geographical diversification.

The purpose of this study is to investigate the relationship between corporate social responsibility, organizational risk management and real profit management with the moderating role of managerial self-confidence. 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, 4 hypotheses were formulated and 120 companies were selected through sampling by systematic removal method for a period of 6 years between 1393 to 1398 and data related to research variables after compilation in Excel software using software Ivy were statistically analyzed. The results of the hypothesis test showed: There is a significant inverse relationship between corporate social responsibility and organizational risk management with real profit management. Managerial self-confidence also affects the relationship between corporate social responsibility and real profit management. And managerial self-confidence affects the relationship between organizational risk management and actual profit management.

Digitization plays an important role in transforming traditional structures. The purpose of this study is to investigate the effect of digital marketing capabilities and market sensing capabilities on company performance in Iran. This study is quantitative and simple random sampling method has been used to collect data. Data were collected using a structured questionnaire, 311 questionnaires were distributed, and a 5-point Likert scale was used to collect data from respondents who were involved in the distribution and supply of Digi Kala orders. The research hypothesis was tested using structural equation modeling technique. The results have identified a significant correlation and direct effect of digital marketing on firm performance. The results have identified a significant correlation and a direct effect of market sensing capability on firm performance. It is noteworthy that the mediating effect of market sensing capability between the digital marketing relationship and company performance is significant.