نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 63 (تابستان 1401)

Corporate social responsibility has been a sensitive and significant issue in recent years, with international organizations such as the United Nations and the European Union providing standards in this area. A group of experts believe that although governments are primarily responsible for solving society's problems, the participation of organizations is a way forward in this regard. This group of experts believes that, since today, economic power has been transferred from governments to organizations, the participation of organizations in solving social problems is necessary. Therefore, based on this argument, the purpose of this study is to investigate the effect of macroeconomic indicators on the rate of change in social responsibility disclosure of companies listed on the Tehran Stock Exchange. The statistical population of the present study consists of 96 companies listed on the stock exchange during the period 1392 to 1399. The obtained results show that macroeconomic indicators have a significant effect on the rate of changes in social responsibility disclosure.

The purpose of this study is to investigate the effect of sales uncertainty on the cost behavior of listed companies. In line with the purpose of the study, 140 companies listed on the Tehran Stock Exchange during the period 1394 to 1398 were examined. The collected data were analyzed using the combined data method using generalized least squares regression. In this study, sales uncertainty was evaluated using two methods of sales reduction risk and overall sales risk. Findings showed that the risk of declining sales reduces the sticky behavior of costs and the overall risk of sales increases, in other words, the sticky behavior of costs has a significant and positive relationship with the sticky behavior of costs.

Investors invest in physical and financial assets. Investment in financial assets is done through the purchase of stocks, bonds, etc. When a person buys company shares, he becomes the owner of the company and enjoys benefits such as dividends, dividends, increase in stock prices, and so on. Therefore, based on this argument, the purpose of this study is to investigate the relationship between changes in dividends and dividends on future earnings changes of companies listed on the Tehran Stock Exchange. The statistical population of the present study consists of 105 companies listed on the stock exchange during the period 1392 to 1399. The obtained results show that changes in dividends have a significant effect on changes in future dividends. The results also indicate that there is a significant relationship between dividends and changes in future dividends.

The aim of this study was to investigate the role of social media on the online shopping experience and pre-purchase consumer search. This research is applied in terms of purpose and descriptive-correlation method with quantitative approach. The statistical population of the study was the customers of Ofogh Kourosh chain stores in Tabriz. 150 people were selected as the sample using the Morgan-Krejcie table by random sampling method. In this study, SPSS software was used to analyze the findings and Pearson parametric test was used to test the hypotheses. Based on the research findings, the value obtained for Pearson correlation coefficient between social media use and online shopping experience (r = 0.634) was significant at the alpha level of 0.05 P <0.05. Also, the value obtained for Pearson correlation coefficient between social media use and consumer pre-purchase search (r = 0.740) at the alpha level of 0.05 is significant P <0.05. In general, the results showed that the use of social media has a positive and significant relationship with the online shopping experience and consumer pre-purchase search.

In today's knowledge-based economy, intellectual capital is the main factor in the superiority and improvement of companies' performance. Intellectual capital includes all the resources of the organization that increase the value of the organization as well as the competence of the organization. Thus, it shows that the management of intellectual capital will effectively and efficiently increase the value and financial performance of the organization. This study investigated the relationship between intellectual capital components and financial performance of companies accepted in Tehran Stock Exchange.To achieve this goal, the Palick Model (2000) has been used to measure intellectual capital, including human capital, structural capital and physical capital. The dependent variable in financial performance research is measured using the return on assets index. In addition, the effect of some of the company's features, such as financial leverage and firm size, iscontrolled by regression models. The statistical population of this study is all companies accepted in Tehran Stock Exchange for a period of 7 years between 2013 and 2019. Based on the systematic elimination sampling, 128 companies and a total of 1458 years of the company were considered as a statistical sample was taken. The present research is applied in terms of the purpose and in terms of collecting data in the descriptive-post-event research group. For examining the hypotheses, multivariate regression models were used using Eviews8 software. The results of this study indicate that there is a meaningful relationship between financial and human capital efficiency with financial performance. But the relationship between capital construction capital and corporate finance performance has not been confirmed.

Universities and scientific centers are known as one of the most important and influential and future-building sectors due to the cultivation of human resources, which is the largest and most important strategic capital of any organization that can bring many benefits to the organization at the world level. Therefore, it is natural to place a burden for the occurrence of corruption, but until now, due to various reasons such as complexity, specialization and technical as well as its non-ubiquity at the society level, the identification of corruption bottlenecks in the university complex from the point of view of criminal lawyers and criminologists is to a large extent The purpose of this research is to design a causal model of the occurrence of administrative corruption in scientific and academic centers as a theory underlying anti-corruption policies in scientific and academic centers. Administrative corruption in the scientific and academic centers of Tehran was obtained by examining the applied scientific universities of Tehran, the effective factors (individual and organizational) in the occurrence of administrative corruption in the scientific and academic centers of Tehran were identified and the impact of each factor on the tendency of employees to corruption They were checked administratively The results obtained from the research show that at the individual level, internal factors include "non-adherence to religion", "non-adherence to ethics and risk-taking" and "external individual factors (depending on the conditions) including material need" and "feeling of injustice". "Improper socialization and the level of communication with clients" play a role in the tendency to corruption, and at the organizational level, preventive factors include information and anti-corruption culture, "suitability of supervisory mechanisms and dealing with corruption, transparency and accountability." Factors that increase effectiveness include "unstable income", "use of information technology", "quality of decisions", "quality and manner of implementation of laws and regulations" and meritocracy play a role in the occurrence of corruption in scientific and academic centers.

There are different measures for earnings quality, and each earnings quality metric is unique and reflects a particular aspect of a company's reported earnings; therefore, each of the Earnings quality metrics can affect stock returns or investment risk volatility differently. The purpose of this study is to investigate the Relationship between multiple Earnings quality measures and stock return volatility. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 142 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that accrual quality and persistent earnings have a negative and significant relationship and conservatism and earnings smoothness have a positive and significant relationship with stock return volatility; But the relationship between profit predictability and stock return volatility is not significant

The purpose of this study is to investigate the effects of international sanctions on the international banking transactions of Iranian companies in the context of the blockchain. This research is applied and descriptive-survey type. The statistical population of this research is 10 international companies in different industries. In total, out of these 10 companies, 15 people with the conditions to answer the questionnaire questions were selected as individuals to participate in the statistical population. Due to the small number of population, the same number were selected as a statistical sample based on the counting method and answered the questions of the 20 questions of the researcher-made questionnaire. The validity and reliability of the questionnaire were assessed using cvr test and Cronbach's alpha with a value of / 788. And 792 /. Was obtained. Then k-s test was used to check for normality and then regression test and Friedman ranking test were used for prioritization using SPSS software. The results showed that international sanctions on international banking transactions of Iranian companies in the context of the Blockchain can be considered as an opportunity and by using the Blockchain, international banking transactions can be implemented and managed more effectively.

The present study examines the profit management and investment behavior of companies with the return on equity in companies listed on the Tehran Stock Exchange. This research is based on the data of 148 companies listed on the Tehran Stock Exchange during the years 2019to 2020. Two multivariate regression models have been used for this purpose. The results showed that there is a significant direct relationship between earnings management and return on equity. And there is a significant inverse relationship between corporate investment behavior and return on equity.

The purpose of this research is to investigate the effect of internal controls on tax avoidance with an emphasis on the role of modifying the company's reputation and institutional ownership of companies that are members of the Tehran Stock Exchange. In terms of purpose, this research is of applied type and in terms of cognitive method, it is descriptive of correlation type and it is among quasi-experimental and post-event researches. The necessary data has been collected through the library method and modern information software and referring to the website of the Tehran Stock Exchange Organization. The statistical sample of the research includes 159 companies during the years 2013 to 2016. Hypotheses were tested using multivariable linear regression and using the ninth version of Evioz software. The results showed that there is a significant and inverse relationship between internal controls and tax avoidance. Also, company reputation and institutional ownership have a significant and direct effect on the relationship between internal controls and tax avoidance.