نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 67 (پاییز 1401)

The personal benefit of the managers requires them to keep a lot of cash, which ends up at the cost of losing the interests of the shareholders. Also, keeping cash can save companies from needing expensive external financing for future investment opportunities. The purpose of this research is to investigate the relationship between the CEO's experience and the level of cash retention. In this research, 144 companies admitted to the Tehran Stock Exchange between 2013-2014, which were selected by the method of systematic elimination, were examined. In terms of its purpose, the current research is a part of applied research using the post-event approach. The results of the research showed that there is a relationship between the CEO's experience and the level of cash retention.

The purpose of this research is to investigate the impact of re-presentation of financial statements on the inefficiency of investment through the mediation of financial constraints. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 130 companies were selected through systematic elimination sampling for a period of 6 years between 2014 and 2019 and were analyzed in Excel software using Eviuse statistical software. The results of the hypothesis test showed that re-presentation of financial statements has a direct effect on over-investment and under-investment. And financial restrictions have a direct effect on over-investment and under-investment. Also, re-presentation of financial statements has a direct effect on under- and over-investment through the mediating role of financial restrictions.

High-quality internal auditing brings various benefits, such as improving internal controls, deterring management misconduct, increasing the timeliness and quality of financial reporting, and limiting earnings management. The purpose of this research is to examine the relationship between the overlap and expertise of the head of the audit committee and internal audit implementation methods. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the period of 5 years from 1395 to 1399, and a total of 102 companies were studied through systematic elimination sampling. The dependent variable of the research is internal audit implementation methods and its independent variable is the overlap and expertise of the head of the audit committee. Generalized regression model and combined data were used to test the research hypotheses. The findings of the research showed that there is a positive and significant relationship between the financial and accounting expertise of the head of the audit committee and the internal audit implementation methods. But there is no significant relationship between the overlap of the head of the audit committee and the internal audit implementation methods. Therefore, despite the expertise of the head of the audit committee, internal audit implementation methods will be strengthened.

According to psychological theories, managers' behavior is influenced by some individual characteristics, one of the most important of which is their gender. So that the results of recent research show that the presence of female managers in the composition of the company's board of directors, due to their sensitivity to ethical issues in the financial reporting process, leads to an improvement in the transparency of the financial statements and, as a result, an increase in the liquidity of the company's shares.The main purpose of this research is the gender of board members, financing decisions and free cash flow. In order to test the hypotheses, specific regression analysis was used for combined data. In order to achieve the aforementioned goals, 120 companies related to the member companies of Tehran Bahadur Stock Exchange were investigated from 2016 to 2014. Therefore, it can be concluded that:- The presence of women in the board of directors does not have a negative effect on the level of free cash flow.- The presence of women on the board of directors through high debt financing does not have a negative effect on the level of free cash flow.- The presence of women in the board of directors does not have a negative effect on the level of free cash flow through the payment of high dividends.Also, among other control variables studied, company size, return on assets, financial leverage and non-commissioned members of the board of directors have a significant relationship with free cash flow.

The audit committee, as one of the key mechanisms of corporate governance, can lead to the improvement of the quality of disclosure of companies and the efficiency of the capital market. The non-executive members of the board of directors are also effective in forming an effective audit committee to perform the supervisory task. In this regard, the present study examines the impact of the characteristics of the audit committee on the quality of financial reporting and the value of companies admitted to the Tehran Stock Exchange in the period of 1395-1399 (120 companies). For this purpose, using the method of field investigation and document analysis, the extracted information has been tested and analyzed using the methods of descriptive statistics and panel data pattern. The results of the hypothesis showed that there is a relationship between the size of the auditor committee, the independence of the auditor committee and the financial expertise of the auditor committee with the value of the company. Also, there is a relationship between the size of the audit committee, the independence of the audit committee and the financial expertise of the audit committee with the quality of financial reporting.

This research aims to identify the relationships between the components of spiritual leadership and provide a practical model to strengthen the management of organizational resources in pharmaceutical companies. In terms of purpose, this research is applied, and in terms of data collection, it is a descriptive survey type, and the data collection tool in this research is a questionnaire. The statistical sample is based on the limited size of the statistical population, using a simple random sampling method, and for data analysis, t-tests, interpretive structural modeling technique (ISM) and MICMAC analysis using MATLAB software are used. has been The results of examining the components of Islamic spiritual leadership based on Quranic teachings indicate that each of the mentioned components are more than average. Also, the results of the interpretive structural modeling technique and MICMAC analysis show that the components of eschatological, insightful and thoughtful, at the first level, piety and central justice, at the second level as effective factors; Recognizing and remembering God, sincerity, and trust are at the third level as effective factors in providing the organizational resource management model in pharmaceutical companies.

The amount of investment of companies can be caused by several factors. One of these factors is the company's cash flow and, in fact, the amount of financial resources available to finance new projects. how to finance new investments in the company; It is affected by the management's decisions, but in general, it seems that the higher the company's cash flow, the higher its investments. The purpose of this research is to investigate the relationship between managerial optimism and the sensitivity of investment cash flow with the effect of the gender role of the audit committee. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2015 to 2019. The research method is descriptive and in terms of the relationship between the variables, it is a combination of causality-correlation, and it is practical in terms of the goal. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of hypotheses showed that managerial optimism has a positive and significant relationship with investment cash flow sensitivity, and the gender of the audit committee has a negative and significant effect on the relationship between managerial optimism and investment cash flow sensitivity.

With technological change and globalization, financial markets faced competitive pressure to improve performance. One of the ways to deal with these pressures is the establishment of private banks. The audit committee, as an important part of the corporate governance system, can lead to the improvement of the company's performance and financial reporting process. The purpose of this research is to investigate the role of audit committee quality on the financial performance of public and private banks admitted to the stock exchange. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the banks admitted to the stock exchange in the period of 5 years from 1395 to 1399. The dependent variable of financial performance research includes bank profit and liquidity. The independent variable of audit quality research includes size, independence, expertise and the number of audit committee meetings. A generalized regression model has been used to test the research hypotheses. The findings of the research showed that in private banks, the size of the audit committee has a positive and significant effect on bank profit, and other characteristics of the audit committee do not have a significant effect on bank profit. Also, the size, independence and expertise of the audit committee has a positive and significant effect on the performance of state banks (profit and bank liquidity). Also, this effect is greater in public banks than in private banks. These findings show that the financial performance of the bank will also increase with the increase in the quality of the audit committee.

The purpose of this research is to investigate the mediating role of the quality of financial reporting on the relationship between product market competition and the quality of financial analysis forecasts in companies listed on the Tehran Stock Exchange. The statistical population of this research is from among 120 companies accepted in the Tehran Stock Exchange during the period of 2010 to 2019. In this research, the mediating role of the quality of financial reporting on the relationship between product market competition and the quality of financial analysis forecasts was investigated in the form of one hypothesis, and the impact of financial reporting quality on the quality of financial analysis forecasts was investigated in the form of another hypothesis. The results of the hypothesis test of this research showed that the quality of financial reporting has a positive and significant effect on the relationship between product market competition and the quality of financial analysis forecasting, and the results of the second hypothesis test of the research showed that there is a relationship between the quality of financial reporting and the quality of financial analysis forecasting. There is a positive and meaningful.