نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 62 (تابستان 1401)

The aim of this study was to investigate the effect of social media interactions on shopping intentions and customer behavioral interaction with emphasis on source and content factors. This research is applied in terms of purpose and descriptive-analytical method with a quantitative approach. The statistical population of the study was the customers of Ofogh Kourosh chain stores in Tabriz. 200 people were selected as the sample using the Morkan-Krejcie formula by random sampling method. In this study, SPSS software was used to analyze the findings and stepwise regression analysis test was used to test the hypotheses. The results showed that social media interactions with a confidence level of 95 and p <0.05 have a positive and significant effect on purchasing intent and behavioral interaction of customers. Based on the first hypothesis of the research: "Social media interactions on the results showed that the relationship between the components of social media interactions with the intention of customers to buy was significant. That is, the higher a person's score on the components of social media interactions, the more they intend to buy. Also, according to the second hypothesis, social media interactions have a positive and significant effect on customer behavioral interaction.

The main purpose of this study is to investigate the relationship between political relations with the government and the timeliness of information in companies listed on the Tehran Stock Exchange. For this purpose, 138 companies were surveyed during the period 1389 to 1398. The required financial information was extracted from New Output 3 software by referring to financial statements and summarized, classified, calculated by Excel software and finally analyzed by Eviews and Stata software. Using composite data and generalized least squares regression test at the confidence level of 0.95, the research findings show that self-ownership has a significant and negative effect on the relationship between political relations with the government and the timeliness of information. In addition, no reliable evidence was found that there was a significant relationship between political relations with the government and the timeliness of information at a confidence level of 0.95.

International Financial Reporting Standards (IFRS) As a high quality standard, it may not achieve its stated goal of providing high quality financial reporting that meets the needs of shareholders for a variety of reasons. The need for transparency of incentives is an important factor used to control capital market effects using IFRS, and there is a clear consensus in the international community that more transparency is needed for organizations, so efforts to strengthen the international financial system go beyond. Improves transparency. Therefore, the main purpose of this study is to investigate the impact of IFRS on risk management and quality of disclosure. The present study is an applied research and in terms of method is a descriptive correlational research. The statistical population of the present study consists of all banks, insurance and investment companies in the period 1393 to 1399. 63 companies were selected as the final sample by systematic elimination method. Multivariate linear regression was used to test the hypotheses. The results of regression analysis showed that the implementation of IFRS affects the risk management and quality of disclosure in such a way that in the studied banks the company's risk decreases and the quality of disclosure increases.

Given that the availability of peer-to-peer information facilitates comparability for foreign investors, thus making it easier for investors to understand financial statement information between firms. ندکند. Therefore, this leads to a better understanding of the performance and reaction of companies' stock prices. Accordingly, in this study, the effect of comparability of financial statements on the delayed reaction of stock prices in Tehran Stock Exchange companies is investigated. In this research, 132 companies in the period 1399-1394 have been studied. To test the hypotheses, the panel regression model was used. The research findings show that the ability to compare financial statements has a negative and significant effect on the stock price delay response.

The purpose of this study was the effect of transformational leadership on innovation with the mediating role of culture and organizational commitment in the District 6 Gas Department in Tehran. The present study is applied in terms of purpose and descriptive-correlational in terms of data collection. The Bass & Olivier (1990) Transformational Leadership Questionnaire, Allen and Meyer (1990) Organizational Commitment, Daniel Dennison (2003) Organizational Culture, and Jimmins et al. (2008) Organizational Innovation Questionnaire were used to collect data on each of the variables. The statistical population of the study was 165 employees of all employees of District 10 Gas Department in Tehran. Using Cochran's formula, 100 people were randomly selected. Using structural equations and Smart PLS3 software and multiple regression by Spss 25 software, research hypotheses were tested and the results showed that transformational leadership style has an effect on organizational innovation, organizational commitment and organizational culture as well as transformational leadership style. It influences organizational innovation through organizational culture and commitment.

Today, environmental reporting is considered as a very important phenomenon. Although the purpose of environmental reports is to address the broader concerns of stakeholders in various social and economic dimensions, participation in activities that lead to the protection of natural resources can reduce agency costs and increase corporate performance. Accordingly, in this study, due to the importance of the issue, in the first step, environmental reporting based on shareholders' expectations has been presented and in the second step, the impact of environmental reporting on the financial performance variable of companies has been tested. In this research, 118 companies in the period 1399-1392 have been studied. To test the hypotheses, Delphi test, Kendall test and panel regression model were used. Environmental reporting based on shareholder expectations has a positive and significant effect on companies' financial performance.

The purpose of this study is to present a model of customer retention from an interactive marketing perspective in the banking industry (studied by Tejarat Bank of Tehran Province). The research community is the managers and employees of Tejarat Bank in Tehran province. The research is of applied type and has been evaluated qualitatively-quantitatively. The components have been identified through the research literature and we have used the Delphi technique to screen the components. The Delphi technique has been performed in 3 rounds by experts working in Tejarat Bank. In the second step, we have used the DEMATEL technique to identify and prioritize effective criteria. The results of the research indicate that in the first step, according to the Delphi technique in the customer retention model from the perspective of interactive marketing, 5 main criteria and 19 sub-criteria have been approved by experts. In the second step of the DEMATEL technique, the components are examined at two levels of the main criterion and the sub-criterion. At the level of the main criterion, the image criterion of the bank and electronic services are the cause (net effect). The criteria are the perceived personality of the organization and the reliability and quality of services for the disabled (net affected). At the following level, the criteria, politeness and humility of the staff have the most impact. The responsiveness of the branch staff is also in the second place in terms of effectiveness.

Corporate governance provides a framework for the effective, efficient and correct management and operation of enterprises and in order to maximize the interests of shareholders. This system is created and strengthened to protect and safeguard the rights and interests of all investors and shareholders in the company and reduce the conflict of interests between managers and shareholders. The purpose of this study is the relationship between corporate governance and the value of accounting information in companies listed on the Tehran Stock Exchange. The sample size of 148 companies listed on the Tehran Stock Exchange was data from the library method and using books, magazines. And related sites, financial data have been collected using Tadbirpardaz, Dena Share and Kadal software for the years 1392 to 1398 and eviws software was used to analyze the data. The findings showed that there is a direct and significant relationship between corporate governance and the value of accounting information and between institutional ownership and the value of accounting information in companies listed on the Tehran Stock Exchange and between the percentage of non-executive board members and the value of accounting information. In companies listed on the Tehran Stock Exchange, there is a relationship between the chairman of the board of directors and the CEO and the value of accounting information in companies listed on the Tehran Stock Exchange.

Financial analysts and other users need relevant and reliable information to predict corporate bankruptcy, which should be distributed symmetrically to all users. Conflicts of interest between different groups, especially between managers and shareholders, are the main reasons for asymmetric distribution of information. The purpose of this study is to study the effect of the type of audit opinion on the relationship between operating cash flow and the probability of bankruptcy. The statistical population of the research is the companies listed on the Tehran Stock Exchange and the study sample includes 133 companies listed during the years 1395 to 1399. The research method is descriptive and in terms of the relationship between variables is a combination of correlation and is applied in terms of purpose. To process and test the hypotheses, regression method and panel data as well as fixed effects model have been used. The results obtained from the analysis of data show that operating cash flow has a negative and significant relationship with the probability of bankruptcy and the type of audit opinion has a negative and significant effect on the relationship between operating cash flow and the probability of bankruptcy. According to the results of the research, it is recommended to companies to prevent the auditor's opinion from being adjusted by presenting the financial statements correctly so that they can easily finance themselves without the need for collateral or any other means.

The most important factor considered by investors is stock returns. Stock return includes all income from holding stocks plus capital gains. Therefore, investors in the capital market try to spend their savings in investments that have the highest returns. The purpose of this research is to study the effect of auditor committee independence on the relationship between comparability of financial statements and stock returns. The statistical research population of companies admitted to the Tehran Stock Exchange and the studied sample includes 139 companies admitted during the years 2015 to 2019. The descriptive-survey research method is a combination of causation-correlation in terms of the relationship between variables, and it is practical in terms of its purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypothesis. The results obtained from the analysis of the hypothesis showed that the independence of the audit committee has a positive and significant effect on the relationship between the comparability of financial statements and stock returns. According to the results of the research, it is suggested to managers of commercial units and compilers of accounting standards to help investors in evaluating performance. Companies should pay attention to improving the comparability of financial statements.