نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 70 (زمستان 1401)

The purpose of this research is to investigate the effect of CEO rotation on sustainable dividend policy and the amount of dividend distribution according to the ownership structure. 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. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 140 companies were selected as the research sample in The 9-year period between 2012 and 2020 was investigated. The results of the research hypotheses test showed that CEO turnover has a negative and significant effect on the sustainable dividend policy; But the rotation of the CEO does not affect the amount of profit distribution; Institutional ownership has a negative effect on sustainable dividend policy; However, the effect of government ownership and the moderating role of government and institutional ownership on the relationship between CEO turnover and sustainable dividend policy are not significant. State ownership has a positive effect and institutional ownership has a negative effect on sustainable dividend policy; But the moderating role of government and institutional ownership on the relationship between CEO turnover and profit sharing is not significant.

The earnings reaction coefficient measures the unexpected return of the market in response to unexpected components of earnings reported by the company that issued the securities. Therefore, the different reactions of investors to profit information cause different reactions of the market. The purpose of the present study is to investigate the effect of business strategies on the profit response coefficient in companies listed on the Tehran Stock Exchange. In this research, the information of 87 companies admitted to the Tehran Stock Exchange in the period between 1392-1399 was used to test the hypotheses. The results of the research indicated that there is a negative and significant relationship between the business strategy of cost leadership and the reaction coefficient of profit, and also there is a negative and significant relationship between the business strategy of product differentiation and the reaction coefficient of abnormal stock return to profit and the reaction coefficient of cumulative abnormal return of stock to profit. There is, but no significant relationship was found between the business strategy of product differentiation and the reaction coefficient of stock return to profit. The results of the present research can be useful in reducing the occurrence of sudden financial crises in the economy.

This research examines the relationship between investors' emotional tendencies, competition in the product market and the company's commercial credit among the companies of the Tehran Stock Exchange. The current research is applied in terms of purpose, quantitative in terms of data type, inductive in terms of implementation logic, and descriptive-correlation in terms of implementation. Various sources such as books, domestic and foreign articles, and the Internet have been used in this research. The 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 software, and after organizing and calculating the variables, R statistical software was used to analyze the data. In order to investigate the hypotheses of the research, a statistical sample of the companies accepted from the Tehran Stock Exchange was considered by the available community method during the years 1390-1399. Based on the statistical analysis and estimation of regressions, the results of the hypothesis test at the expected error level showed that there is a significant relationship between the emotional tendencies of investors and the commercial credit of the company. Product market competition does not moderate the relationship between investors' emotional inclinations and firm's business credibility.

The effectiveness of any organization depends on the power of management in using various management tools. One of the most important management tools in the path of progress and success is strategic management. In the past years, some organizations have been able to obtain an acceptable position in terms of competition at the global level by formulating a correct strategy and using appropriate management tools. But some other organizations have moved their superior position to average and lower conditions due to developing unfavorable strategies. The process of strategy management includes various parts, the most important and basic stage of which is strategic planning. Therefore, strategic planning is an organized and regular effort to make basic and fundamental decisions that prepares the activities of the organization to prepare, regulate correct and appropriate behaviors and reactions in different situations. Therefore, considering the importance of planning and the type and manner of its application as well as its effect on the short-term and long-term developments of the public sector, on the one hand, and on the other hand, the need to examine the implementation obstacles of strategic management as an approach that can lead to providing solutions that to solve the implementation problems of strategic management in the public sector, based on this, in this article, planning and strategic management in the public sector have been investigated.

Competition in the product market is a vital factor in making information disclosure decisions by companies. In order to maintain themselves in the society, companies have to play a role in society and compete with similar companies in their industry, so studying these two factors is important for companies. The purpose of this research is to investigate the relationship between product market competition and social responsibility. 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, a hypothesis was developed and 105 companies were selected through systematic elimination sampling for a period of 7 years between 1390 and 1396, and the data related to the research variables were collected in Excel software using the software Statistics were analyzed using Stata version 15. The results of the hypothesis test showed that there is a direct relationship between product market competition and social responsibility.

Examining the performance of companies is one of the most important issues for the attention of managers, investors, creditors and other interested parties, and the results are the basis of many decisions inside and outside the companies. The purpose of this research is to study the effect of active institutional ownership on performance volatility. 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 correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the hypothesis analysis showed that active institutional ownership has a positive and significant effect on performance volatility. According to the results of the research, managers are suggested to pay more attention to the opinions and ideas of active institutional owners in order to play a supervisory role on the company's performance, because the supervisory role of active institutional owners and increasing the quality of supervision increases the quality of corporate management, which ultimately results in transparency. Information and improving the quality of financial reporting follows.

Managerial overconfidence leads to more aggressive investment and financing decisions. Auditors may be convinced that management overconfidence is indicative of management competence and conclude that management's plans are sufficient to overcome substantial doubt about the client's ability to continue as a going concern for a reasonable period of time. Managers who "seem" overconfident do not always have the same abilities. Therefore, the purpose of this research is to investigate the effect of overconfidence and managerial ability on the reporting and audit turnover of companies admitted to the Tehran Stock Exchange between 2015 and 2014 with a sample of 185 companies and logistic regression and combined data to test hypotheses. It was discussed that the results of the research showed that the manager's overconfidence has a negative and significant effect on the audit report and turnover, and in other research results it was observed that the manager's ability with the audit report and turnover has a direct and significant effect.

Risk management strengthens the economic motivation of a manager to allocate some company resources to increase corporate social responsibility activities. Contrary to conventional risk management techniques, enterprise risk management is a new paradigm for managing the set of risks that organizations face, and policymakers continue to focus on mechanisms to improve governance and enterprise risk management. There is growing support for the argument that organizations improve their performance by using corporate risk management. The purpose of this research is to investigate whether real earnings management and managerial trust influence the relationship between corporate social responsibility and corporate risk management. Do they have a significant impact on the Tehran Stock Exchange? The statistical research population of companies admitted to the Tehran Stock Exchange between 1395 and 1400 with a sample of 185 companies and generalized least squares regression and combined data were tested for hypotheses that according to the results of the first hypothesis test, the social responsibility of the company and company risk management have a direct and significant relationship. Also, the results of the second hypothesis indicate that real profit management has a significant effect on the relationship between corporate social responsibility and corporate risk management. And the results of the third hypothesis indicate that managerial trust has a significant effect on the relationship between corporate social responsibility and corporate risk management.

The present study was conducted with the aim of investigating the impact of green human resource management on green behaviors with an environmental mediating role. This research is practical in terms of purpose. In terms of the research method, a survey method was used. In the theoretical part, in order to collect the required information according to the research subject, the library method was used. The field data of the research was collected by distributing a questionnaire among the workers of the shoe and leather industry, and 384 people were selected as a sample using Morgan's table. In this research, descriptive and inferential statistical methods were used to analyze the data obtained from the questionnaire. The results showed that green human resource management has an impact on pro-environmental behaviors related to tasks. Green human resource management has an impact on proactive pro-environmental behaviors. Environmental awareness plays a mediating role in the effect of green human resource management on pro-environmental behaviors related to tasks. Environmental awareness plays a mediating role in the effect of green human resource management on active pro-environmental behaviors.

The purpose of this research is to examine the relationship between the transparency of accounting information and the stickiness of costs, emphasizing the concentration of ownership of companies admitted to the Tehran Stock Exchange. This research is done using historical information in a post-event manner, that is, using past information. The real data of the companies have been examined in the form of panel data and the year of the company. This work is done using the multiple regression model. Also, the present research is applied research in terms of the aim of the booklet. In terms of the nature of the booklet, it is a review research. Since the nature of the research data is quantitative. In order to get to know the pamphlet, the research was done in a semi-experimental way. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange, after removing the restrictions, 169 companies were selected as a statistical sample. The years under review are between 2014 and 2019. Also, the regression analysis method (panel data) has been used to test the hypotheses. cost stickiness actually expresses the process of information asymmetry with the account that if the balance between costs and sales in the financial markets is not maintained, companies will incur a lot of costs because shareholders and investors in the presence of information asymmetry in the markets They will feel a capital and create a capital anomaly. The results of the first hypothesis test indicate that there is a significant and inverse relationship between accounting information transparency and cost stickiness. Also, the findings of the second test indicate that ownership concentration moderates the relationship between accounting information transparency and cost stickiness.