نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 60 (تابستان 1401)

Corporate diversification is a form of corporate strategy that many managers use to improve company performance. According to agency theory, managers have more information than shareholders and may make decisions that are not in the best interests of shareholders, and managers tend to overestimate their abilities when evaluating their relative skills. Managers often manage profits in order to mislead shareholders into the actual economic performance of the company. One of the important factors that affect profit management can be the company's diversification strategy. The purpose of this study is to investigate the relationship between managers' overconfidence and corporate diversification. For this purpose, 119 companies listed on the Tehran Stock Exchange for the years 92 to 98 were selected. Multiple regression analysis was used to test the hypotheses. The results show that there is a negative relationship between managers' overconfidence and company diversification.

The purpose of this study is to investigate whether the CEO's narcissism has a significant effect on the relationship between the CEO's academic record and cash retention. The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1399 and using the information of 120 companies and multivariate linear regression method was tested. The test results of the first main hypothesis show that the variable of the CEO's educational background has a significant relationship with cash retention; In other words, the CEO's educational background has a significant effect on cash retention. Also, the results of the first sub-hypothesis indicate that the interactive variable of the CEO's narcissism (CEO photo) * CEO's educational background has a significant relationship with cash retention; And the results of the second sub-hypothesis indicate that the interactive variable of CEO's narcissism (CEO's reward) * CEO's educational background has a significant relationship with cash retention.

The purpose of this study is to investigate the impact of online and offline social capital on performance in small and medium enterprises. This research is applied in terms of purpose and descriptive-correlational in terms of data collection method. The statistical population of the study is the employees of small and medium companies in East Azerbaijan province, including 11,629 employees. The sample size of this study includes 384 employees who have been determined and selected by simple random sampling method. In this study, the social capital questionnaire in real world and virtual world of scale (ISCS) owned by Dmitry Williams (2006) and organizational performance evaluation questionnaire (Moghimi, 2011) have been used. To evaluate Kolmogorov-Smirnov test, regression test was used to test the research hypotheses. The results showed that: Online and offline social capital affects the performance of small and medium enterprises. Intragroup social capital (affiliate) and extragroup social capital (bridging) in online cyberspace affect the performance of small and medium enterprises. Intragroup social capital (affiliate) and extragroup social capital (bridge builder) in offline space affect the performance of small and medium enterprises.

Achieving economic growth, sustainable development and optimal resource allocation requires an efficient financial system that can allocate the most resources at the lowest cost. The most important characteristics of the Iranian financial market are the lack of strong financial instruments and institutions and its bank-orientation due to the absence of an efficient capital market, which has led to control and comprehensive government intervention in economic and financial activities. Crimes against the capital market violate and challenge the economic system's values, musts and must nots. It is through the perpetration of these behaviors that fair competition, mutual trust between actors, the capital market, and transparency in information are severely damaged. This research intends to review the existing procedures for dealing with crimes in the capital market and to express strategies to strengthen its efficiency. The methodology of this article is a descriptive analysis of money market challenges and existing procedures for dealing with capital market crimes. The results of this study indicate the fact that the main reason for the underdevelopment of the Iranian financial market is not the use of new financing tools, but the inadequate organizational structure and the absence of regulatory standards. Studies conducted in the field of money and capital markets of the country show that the country's capital market is underdeveloped and needs to be examined and pathologically. It should be noted that the results of this study can be used as a policy recommendation for policy makers and planners of the country and the central bank.

The aim of this study was to investigate the effectiveness of virtual education on problem solving skills of sixth grade elementary school students. The research was conducted by quasi-experimental method with pretest-posttest design with a control group. The statistical population of the study included the sixth year elementary school students in Tehran in the academic year 2020-2021. From this statistical population, 30 students were selected by multi-stage random sampling method and randomly assigned to two experimental and control groups (15 people in each group). The experimental group underwent virtual training. Research data were collected using a Problem Solving Questionnaire (PSI) in two stages of pre-test and post-test. To analyze the data, statistical methods of analysis of covariance were used. The results of data analysis showed that there was a significant difference between experimental and control groups in terms of problem solving skills in the post-test stage (0/05). Therefore, e-learning as an effective intervention method in developing problem-solving skills for students can be used by educators and educators.

Companies with financial restrictions increase their cash inventory in response to increased cash flow fluctuations, as financial constraints have created a type of competition and conflict between current and future investment, despite the risk of future cash flows, motivating the direction of the direction of the current cash flow. Action is taken for precautionary savings. The purpose of this study is to impact the financial constraint on the relationship of tax avoidance and the level of maintenance. The statistical population of the research companies accepted in the Tehran Stock Exchange and the sample studied include 140 accepted companies from 2016 to 1399. The research method is descriptive and in terms of the connection between variables is Ali-correlational and in terms of applied purpose and in terms of event, postponement. Regression methods and panel data as well as fixed effects are used to process and test hypotheses. The results show that tax avoidance has a positive and significant relationship with the level of maintenance and the financial constraint has a positive and significant effect on the relationship between tax avoidance and the level of maintenance. According to the results of the study, it is suggested that users of financial reports should consider the possibility of tax avoidance when deciding on the basis of the information contained in the financial statements. Using tax avoidance activities in different companies can have consequences.

The purpose of this study is to investigate the impact of operating cash flow on stock returns and earnings stability using a sample of 167 companies from2015 to 2021. This research is a quasi-experimental research in the field of positive accounting research and in terms of purpose, it is an applied research. The method of the present study is inductive and post-event and its statistical method is multiple linear regression model; The results show that the quality of accruals has a significant effect on the relationship between operating profit and cash flow with abnormal stock returns.

Comparability of financial statements is one of the qualitative features that emphasizes the usefulness of financial information. The financial statements should include comparative information for the previous period. Comparative information should be disclosed to the extent that it is relevant to the understanding of the current period financial statements. Comparability of financial statements is a feature that helps users identify and understand similarities and differences. Due to the transition of societies from the age of industry to the age of information, the importance of intellectual capital in the world of business has also grown. Intellectual capital is the effort to make effective use of existing knowledge and intangible assets. Therefore, the purpose of this study is to investigate whether intellectual capital has a significant effect on the comparability of financial statements or not? The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1399 and using the information of 118 companies and multivariate linear regression method was tested. According to the results of the first sub-hypothesis test, the physical capital variable, considering that its significance level is less than 5%, which indicates a significant relationship with the comparability of financial statements. Also, the results of the second sub-hypothesis indicate that the structural capital variable, considering that its significance level is less than 5%, which indicates a significant relationship between the comparability of financial statements. Also, the results of the third sub-hypothesis indicate that the variable of human capital, considering that its significance level is less than 5%, which indicates a significant relationship between the comparability of financial statements.

One of the most important factors affecting the health of the accounting and financial reporting process is the composition of the board. The responsibility of the board of directors is to provide independent oversight of the performance of the executive directors and to oblige the directors to be accountable to the shareholders. It is widely believed that the board exercises more effective oversight over executives when it is more independent. And since the value of an asset, real or financial, depends on how well people want it. The key to success in investing and asset management is understanding the value and resources that affect the value of the asset. Therefore, the purpose of this study is to investigate whether change in management affects the value 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 the restrictions, 136 companies were selected as the research sample. The results of the research hypothesis analysis showed that management change in the value of companies listed on the stock exchange. Tehran has a significant and positive impact.

In this study, we try to address the effect of managers' mistrust on the financing methods of companies listed on the Tehran Stock Exchange. The statistical population of all companies listed on the Tehran Stock Exchange is between 2011 and 2021. For this purpose, first we identify the companies that have one of the goals of increasing their capital and then a series of factors that we examine in each company. These factors can be: leverage, capital increase, overconfidence, institutional ownership. First, referring to the site of the Stock Exchange Organization, and there, by examining the companies whose purpose of increasing their capital was to reform the financial structure, selected companies were selected. Then, among the selected companies, the companies that had the conditions of adjustment of the statistical community were examined, and finally 167 companies were selected. After selecting the companies, to calculate the variables, information was extracted from three main financial statements: balance sheet, profit and loss statement and cash flow statement of the company. According to the hypothesis test, it was found that financial leverage and capital increase after reforming the capital structure (financial context) is significantly different and such a significant relationship was not observed in other variables.