نشریه حسابداری و منافع اجتماعی
سال دوازدهم شماره 2 (پیاپی 45، تابستان 1401)

The aim of this study is to present a novel model for the first time called "fuzzy comprehensive model" to experimentally evaluate the performance of hospitals using the combined methods of Sustainable Balanced Scorecard, Swara and Multimoora.

using content analysis, the initial list of performance indicators, sustainability development and reputation of Balanced Scorecard in the field of performance evaluation of 907 hospitals in Iran are extracted and was finalized using the fuzzy Delphi method. .Using the fuzzy Swara method, each of the relevant indicators was weighted and using the Multimoora method hospitals were ranked based on the importance of the performance, sustainability development and reputation indicators .

The results led to the finalization of 81 indicators that twenty_ eight indicators were in internal processes and 10, 6, 8, 9 and 12 indicators in financial, customer, environmental, social responsibility and reputation aspects, respectively.

Interpretation of results shows that the most important aspects to evaluate performance for private hospitals are first financial and then customer, while for public hospitals are first growth and learning and then internal processes. Enhancing knowledge: Because this model is comprehensive and complete, it can be useful for governments and hospital managers around the world and contribute to the development of existing literature knowledge in the field of Balanced Scorecard.

Heritage assets are often considered as one of the significant factors of economic development in every country. However, in order to measure these types of assets and their economic influence, certain tools and methodologies should be evaluated and implemented. On the other hand, as some of their aspects are subjective, accounting for all assets encounters serious shortcomings. Heritage assets belong to a category that for having a distinct nature, their identification and measurement faces many challenges. It appears that accounting for the mentioned assets is more difficult than other types of assets, also the standards for identifying and measuring them are different from other standards. In the present study, an attempt has been made to discuss the literature on heritage assets and the efforts made by standard-setting institutions worldwide on the way of identifying and measuring these assets. In Iran, there is no systematic and separate standard for the identification and measurement of these assets, and in Standards 5 and 7, specific criteria have been considered superficially.

Today, improving the information environment of companies, through the disclosure of relevant and quality information can control the opportunistic behaviors of management, increase information symmetry and improve investor decision-making. The result of information transfer in the market can be valuable for investors. Management interpretive reporting is a good option to increase the disclosure of relevant information in the market. The present study examines the relationship between simultaneous disclosure of interpretive reporting and management profit forecasting on information symmetry and investment quality with the moderating role of environmental uncertainty in 76 companies listed on the Tehran Stock Exchange by screening method in the period 2017 to 2019 have been selected, pays. Granger causality test, simultaneous equation system and regression coefficient analysis method were used to test the research hypotheses. The research findings indicate that; There is a positive two-way relationship between the quality of simultaneous disclosure of interpretive reporting and management profit forecasting with information symmetry and investment quality separately. Also, in an environment of high uncertainty, the intensity of the relationship between disclosure quality and information symmetry and investment quality decreases. In other words, by increasing environmental uncertainty, management can increase information asymmetry and investment quality by improving the quality of information disclosure.

The purpose of this study is to investigate the moderating role of information asymmetry on the relationship between tax reduction policies and earnings quality

In order to achieve the purpose, a sample consists of 120 listed companies on the Tehran Stock Exchange during 2010 to 2019 (1200 observations) was selected and the hypotheses were tested using multivariate regression models.

Findings show that there is an inverse and significant relationship between tax reduction policies and earnings quality and the information asymmetry exacerbates this relationship.

The existence of tax incentives to reduce taxable income affects the earnings quality and provides platform of managerials opportunistic actions in the information asymmetry circumstance.Originality/value: In the presence of information asymmetry, increases the risk of declining taxable profits through the application of tax-reducing policies, so earnings quality can be considered as an important factor for risk management in the field of tax accounting.

Today, social media as a multidimensional communication channel, is considered as a complete tool for dissemination news and has provided market stakeholders with access to complementary information. The purpose of this study is to investigate the relationship between disseminated earnings news on Twitter social media and the timeliness of accounting earnings information.Research

Data related to 345 companies listed in US S&P 500 (2016-2019), were collected and analyzed using Stata software. The tone analysis of the tweets is based on a specialized accounting vocabulary list.

The results showed that there is a significant relationship between the tone of disseminated earnings tweets by firms and the timeliness of the announcements of accounting earnings.

The interpretation of the results shows that the capability of social media as a news coverage channel allows companies to manage the earnings announcement timeliness by inevitably dissemination negative news on Twitter.Contribution: Thus, despite the effective role of social media as complementary awareness resources, this environment can be prone to strategic news dissemination by companies, and vigilance and caution by users of this environment should be considered.

The present study investigates the effect of business strategy on the relationship between corporate social performance and market reaction in the corona period. This research is applied in terms of purpose and in terms of methodology, correlation and causal type (post-event).The statistical population of the study was the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 129 companies were selected as a sample of the research in an 8-year period between 1392 and 1399To test the research hypotheses, multivariate regression method with combined data (year-company) and Stata software were used.The results of the study show that in the corona, the disclosure of corporate social responsibility in the long run has a direct impact on the market reaction of investors. Also, in the corona period, the disclosure of corporate social responsibility has a direct long-term effect on the level of abnormal returnsFindings show that in the corona period, aggressive strategy has a direct effect on the relationship between corporate social responsibility disclosure and the market response of investors. Also, the use of aggressive strategy in the corona period affects the relationship between corporate social disclosure and abnormal returns.

In this study, the aim is to investigate the effect of investors' Sentiments on the social responsibility performance of companies listed on the Tehran Stock Exchange. Therefore, it tries to examine and evaluate how companies react to these Sentiment s and decide on the level of social responsibility resulting from companies' private information.

For this purpose, data related to 120 companies listed on the Tehran Stock Exchange during the period 2009 to 2020 were extracted and the combined data regression model was used to test the research hypotheses.

The first hypothesis shows that investors' Sentiments have a significant effect on corporate social responsibility activities. According to the research results, it can be stated that the second hypothesis of the research has been confirmed. Also, the results show that firm valuation constraints do not have a significant effect on the relationship between investor sentiment and corporate social responsibility activities. According to the fourth hypothesis, the effect of investors' Sentiments on the social performance of the company is confirmed in terms of stock turnover, but this hypothesis is rejected in terms of stock premium.

The results of this study indicate that social responsibility activities lead to an impact on stock markets. In other words, after high emotional periods, socially responsible companies get lower returns. Therefore, as an important corporate strategy, disclosure of social responsibility is influenced by the sentiments of the investor.