نشریه تحلیل بازار سرمایه
سال دوم شماره 1 (پیاپی 4، بهار 1401)

Competent managers, along with financial and physical resources, are necessary for the success of companies. The competence of managers is not only the amount of their knowledge and technical skills, but also their psychological and social characteristics play a key role in shaping the competence of managers and their success in managing companies. The study aims to investigate the relationship between managers' social perception and earnings quality of companies listed on the Tehran Stock Exchange. The statistical population of this study is all companies listed on the Tehran Stock Exchange between 2014 and 2017 and the sample includes 134 companies. Multiple regression was used to test the research hypotheses using EVIEWS software. The Perception of Social Interactions Questionnaire (Glass, 1994) was used to measure the perception of social interaction and the time series of earnings characteristics (stability and smoothing) was used to measure the earnings quality. The results of hypothesis testing showed that managers' perception of social interaction has a significant and positive relationship with earnings stability and a significant and negative relationship with earnings smoothing, which indicates a positive relationship between perception of social interaction and earnings quality.

This study investigates the relationship between cash adjustment speed and company value in a studied sample of companies on the Tehran Stock Exchange. The present study is applied in terms of purpose, quantitative data in terms of data type, inductive in terms of logic and descriptive-correlation in terms of execution. In this research, various sources including books, internal and external articles and the Internet have been used. Relationships between variables have been tested using correlation and multiple regression models with a dynamic panel approach. First, the collected data were classified in Excel and after organizing the variables, R statistical software was used to analyze the information. In order to test the research hypotheses, a statistical sample of 148 companies listed on the Tehran Stock Exchange was considered by the method of systematic elimination during the years 2012-2020. Based on statistical analysis and estimation of regressions, the results of examining the hypotheses at the expected error level showed that there is a significant relationship between the speed of cash adjustment and the value of the company. Institutional shareholders do not adjust the relationship between the speed of cash adjustment and the value of the company. Board independence does not regulate the relationship between the speed of cash adjustment and the value of the company. Investment efficiency does not moderate the relationship between the speed of cash adjustment and the value of the company. Corporate debt regulates the relationship between the speed of cash adjustment and the value of the company.

The financial reporting quality is one of the most important topics in accounting research that has been evaluated from both academic and experimental aspects. In this paper, using grounded theory and semi-structured interviews with 11 board of directors and senior financial managers in 2021, an attempt has been made to design a conceptual model of financial reporting quality of Bidboland Gas Refining Company. Research data were analyzed using open coding method and final concepts were extracted. According to the interviews, through linking causal, contextual and intervening conditions as input factors and strategies and consequences as output factors, the conceptual model have been identified and reported. According to the extracted paradigm model, the most important causal conditions affecting the quality of financial reporting include corporate governance, quality of disclosure, accounting information system and financial knowledge and expertise. Also, to achieve the better quality of financial reporting, strategies such as financial transparency, the establishment of internal control system and the implementation of operational auditing should be adopted. The research model showed that the quality of financial reporting can have consequences such as increasing efficiency and improve performance, costs saving, reducing information asymmetry and the financial report’s reliability.

Taxation is one of the most important government revenues, especially in third world countries, receiving and spending it is associated with many challenges. For this reason, some companies are trying to get less tax out of the company for various reasons and motives. The main purpose of this study is to investigate the moderating role of board characteristics on the relationship between firms value and tax planning in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of the companies of Tehran Novin Stock Exchange have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 1393 to 1398. The findings of the present study show that the value of the company has a positive and significant effect on tax planning and the duality of the CEO's duties, the size and independence of the board of directors intensifies the effect of the value of the company on tax planning.

The aim of this study was to investigate the effect of financial independence on the quality of financial accounting information of government organizations and how it affects the elements of accounting information systems. To determine the relationships between the research variables, 11 hypotheses were developed. After distributing the questionnaire among senior and middle managers of government organizations, 108 respondents completed it between April and May 2022. The questionnaires were then analyzed using SmartPLS software. The results of testing the hypotheses showed that there was no significant relationship between the availability and performance of software and the availability and performance of the communication network to improve the quality of financial accounting information and these hypotheses were rejected but there was a significant relationship between the level of financial independence, support The senior managers, the quality of financial accounting information, availability and hardware devices, senior accountant knowledge in improving the quality of financial accounting information were proven and these hypotheses were confirmed.

The purpose of this study is to investigate the factors of strategic management accounting practices and the role of management accountants in Mazandaran Textile Company. This research is applied in terms of purpose and survey (field) in terms of data collection method. After reviewing the research topic and related perspectives, a questionnaire was used to collect the data of this research. The research population was all managers and employees of Mazandaran Textile Company branches. Management accounting, information systems and organizational culture are three variables that play an important role in management accounting. The findings of this study demonstrate the positive relationship between quality information systems and the implementation of strategic management accounting practices that enable management accountants to implement strategic management accounting practices. However, quality information systems moderate the relationship between management accounting systems and strategic management accounting practices. The relationship between innovative culture and strategic management accounting practices was also discussed in this study, which showed that there is a significant relationship between them that innovative culture has an impact on strategic management accounting.

The main purpose of this study is to investigate the relationship between the strengths and weaknesses of social responsibility and the comparability of financial statements. This research is from the perspective of process, the type of data studied and the result from the type of quantitative-applied, from the perspective of purpose and logic from the type of correlation analysis and deductive-inductive and from the perspective of time dimension also from the longitudinal type of event. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange in the period between 2004 to 2018 has been used, so that after applying the restrictions in this research, the final sample consisting of 121 companies was selected. After the operational measurement of the research variables, in the next step, multivariate linear regression analysis techniques have been used to test the research hypotheses. Hypothesis testing is also performed using econometric software (Eviews) and statistical methods of integrated data. The results of statistical tests show that with increasing positive points of corporate social responsibility, the ability to compare financial statements also increases. In addition, the weaknesses of social responsibility Reduces the comparability of financial statements.

The purpose of this study is to investigate the competence of auditors with the mediating role of neo-personality profile and extra-role behaviors. The present study is a quantitative and applied purpose, which is a survey. A researcher-made questionnaire was used to test the model. The time domain of the present study includes the employees of the audit organization in Golestan province, which is during a period of time in 1400. The statistical sample includes 70 people from the mentioned community based on Cochran's formula. Which was analyzed using spss, pls software. For this purpose, two hypotheses were formed that the results of statistical analysis showed that there is no positive relationship between auditors' competence and neo-role behaviors and neo-personality profile. Also, Neo's personality profile does not mediate the effect of extra-role behaviors on audit competence. The results of this study contribute to the competence of auditors as well as their behavior and personality factors in the organization.