فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 43 (پاییز 1401)

Customer relationship management encourages firms to attract and retain majority customers for future corporate transactions. However, greater dependency on majority customers results in certain risks for firms. As such, the present study is concerned with investigating the effect of customer concentration on the corporate stock price crash risk. in doing so, two measures of negative skewness of stock returns and bottom-up volatility are employed to compute stock price crash risk, and  Herfindahl-Hirschman Index serves to calculate customer concentration. The research hypothesis is built on a sample of 96  firms listed on the Tehran Stock Exchange during the years 2016-2020 and tested using multivariate regression model based on panel data. The results suggest that higher customer concentration results in the enhancement of stock price crash risk. moreover, the results of sensitivity analysis reveal that using an alternative proxy to measure customer concentration fails to exert any significant influence on the research results, thereby confirming the robustness of the findings.

The purpose of this research is to study the effect of stock returns and financial performance on the relationship between corporate governance and company value. The present study is an analytical research and its purpose is applied. Also, regression method is used to test research hypotheses. The method of collecting library information and data collection tools is the site of the stock exchange and the Rahavard Novin software. The statistical population of companies listed on the Tehran Stock Exchange is from 2011 to 2020. The findings of this study show that there is no significant relationship between corporate governance and company value. Modifiers of stock returns and financial performance make the relationship between corporate governance and company value significant and positive. In general, the findings of this study show that the effect of corporate governance on the value of the company due to market inefficiency and lack of awareness of those present in the capital market of the impact of corporate governance mechanisms is not considered and if investors react positively to corporate governance mechanisms. Show that this effect is reflected in stock returns and company performance.

In today's competitive world, an inventory management approach that, in addition to agility, is in line with demand and does not impose heavy costs on organizations, is essential. Inventory sticky management approach, which, contrary to the common approach in the new world, leads to inventory stickiness in periods of declining revenue, has costs for organizations that are expected to undermine performance organizations and impose additional costs on them. In this research, this important issue, which is a new topic in the domestic literature, has been examined.

To test the hypothesis of this research, 7,597 observations (year-firm) were collected and examined from the pooled data, which according to the definition of variables, only 3,975 observations between 2005 to 2020 remained and were used in the hypothesis test.

The results show that on average, Iranian companies have followed the approach of sticky inventory management in periods of declining revenues, which on average has led to costs for companies and a negative effect on company performance.

The analysis of the hypothesis of this research in the whole market and different industries shows that the costs of sticky inventory management outweigh the benefits for companies and has a negative effect on the performance of companies in most industries. There is no doubt that maintaining inventory has benefits given the macroeconomic conditions of the country, but the results of this study show that in the period of this research, the costs incurred are probably more than the benefits of this strategy and the opposite effect. However, the analysis of industries and the analysis of the strengths, weaknesses, opportunities and threats of each of them in terms of inventory maintenance is a subject that requires separate research.

The purpose of this study is to help improve the quality and quantity of articles in the field of investment efficiency by drawing the thematic structure of the researchs using the method of content analysis and scientometrics. Identifying top journals, universities, and authors in terms of article number, keywords of high repetition, Co-Authorship networking, and Co-Word Analysis of keywords are specific goals. The statistical population is all articles indexed in the Scientific Infor01 mation Database (SID)  From 2008 to 2021 on the Investment Efficiency topic. UciNet and NetDraw software were used for drawing networks and calculating indexes. Results showed, 75 articles were published by 150 authors from 35 universities in 25 publications. 131 authors with 1 article and keyword co-occurrence network consisting of 93 unique keywords. The best university in the number of the study was The Islamic Azad University of Tabriz Branch with 10. The most repeated keywords were "Financial Reporting Quality" & "Free Cash Flows" with 16 and 9 repeats.

Accountants will be reliable and trustworthy when they perform their professional services in accordance with the code of professional conduct. Accountants must also have honesty, realism, independence and impartiality in addition to knowledge, skills and experience. The aim of the present study is to investigate the achievement of ethical goals of ethics and professional behavior of Iranian certified public accountants based on structuralism ethical schools via Delphi-fuzzy technique. To do so, a number of accounting experts, professors and members of the Iranian Society of Certified Public Accountants (N=23) participated in the research. A Likert-scale questionnaire was applied for the collection of data. Then, SPSS software was employed for summarizing and analyzing the collected data and Matlab software was used to analyze the fuzzy logic. Findings of the present action research reveal that the compilers of ethics and the profession of certified public accounting in Iran have a clear tendency to exert the structuralism schools perspectives; moreover, the goals of structuralism ethical perspective are more prominent in the context of ethics and professional conduct of certified public accountants in Iran. Finally, the results of the study indicate that a large part of the ethical components in the ethics and professional conduct of Iranian accountants comprises the Ethical Components of Structuralism Schools, including accountability, transparency, confidentiality, and realism.

Bank merger is one of the ways to develop, expand the sphere of influence and create the ability to carry out large operations in the international arena. ARDL model has been used to estimate the effect of bank mergers on each of the risks. Risks were measured separately and finally the total risk management was estimated. To measure credit risk, two methods of univariate and one combined variable have been used. The results of the model indicate a positive relationship between return on assets, the ratio of income-generating assets to credit risk and a negative relationship between economic growth and credit risk. To measure liquidity risk, the liquidity ratio and NSFR approach were used. It has liquidity. We have also estimated operational risk based on the BIA approach and measured market risk using the net open position in foreign currency to capital. The results showed that increasing the size of the bank increases operational risk and market risk, and as economic growth improves, banks are more inclined to enter market activities and perform activities with high risk and return, which can lead to increased operational risk. Integration data has a negative effect on improving risk management.

There are many different investment options available in the market today and investors always prefer the investment option that fits their personality traits, risk preferences and expected returns. Risk tolerance is also affected by the personality traits and emotional intelligence of investors. Thus, the present study deals with the relationship between personality traits, emotional intelligence and risk tolerance.

The present research is a quantitative research method and the research design is correlational. This research is of descriptive-deductive type with emphasis on structural analysis and based on purpose of applied type. Data were collected from 200 stock exchange investors through an online questionnaire.

The results of hypothesis testing showed that all factor loads of indicators are above 0.5 and the factor load of indicators is desirable. Based on the results obtained from the analysis of the research model, it was found that there is a positive and significant relationship between emotional intelligence and risk perception and emotional intelligence and willingness to risk. Also, a positive and significant relationship between personality traits and risk perception and risk appetite was confirmed. No evidence was found for a modulatory role of personality traits in the relationship between emotional intelligence and risk-taking.

  The findings of the present study can be very important for investors to achieve the highest risk by knowing their personality traits and emotional intelligence.