نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 76 (زمستان 1401)

The aim of the current research is to determine the relationship between company characteristics and financial development, emphasizing the uncertainty of economic policy in companies admitted to the Tehran Stock Exchange. In this research, financial development has been measured using Gupta et al.'s (2011) model. Company characteristics include company size, company age, company growth, financial leverage, and company profitability. Uncertainty of economic policy was also measured using the model of Jaramillo and Sancak (2007). The current research is applied in terms of purpose and in terms of methodology it is causal after the occurrence. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, which have been included in the statistical sample of this research with the systematic elimination sampling method of 130 companies. The time period of the research is 1391 to 1399. Regression analysis has been used to test formulated hypotheses. The results of the research show that the characteristics of size, age, growth and profitability have a positive (direct) relationship with financial development, and financial risk has a negative (inverse) relationship. While economic policy uncertainty has no significant effect on the relationship between company characteristics and financial development.

Today, more than ever, investors and financial analysts in capital markets rely on reliable financial information. The high quality of financial reporting helps investors to better assess the risk and determine the value of the company and identify the factors affecting it and lead to improved investment decisions. Basically, identifying the factors affecting the value of the company and subsequently determining the real value close to the intrinsic value of companies is of great importance. Therefore, estimating the future value of companies has always been one of the concerns of investors.In this study, we have studied the cash flows from operating, investing and financing activities, and examined its impact on the value of the company using the data panel model and the characteristics of dependent variables. The results show that companies that raise funds for capital budgeting projects can increase the value of their company, which in turn leads to cash inflows into financing activities and outflows. Cash flows to investment activities are in line with the company's goals. However, the results show that cash inflows from operating activities can not be considered as a positive indicator different from the relevant studies. Therefore, we conclude that the market is increasingly competitive for Iranian companies because of this; In addition, we have argued that the value of the firm is unlikely to improve if the increase in cash inflows from operating sales activities is due to lower profit margins or reduced purchases (due to lower market share).

Nowadays, identifying the factors affecting the credit rating in terms of comparing the credit risk of an economic enterprise with other economic enterprises and in terms of the competitiveness of the economic enterprise is of particular importance. This research has been carried out with the aim of investigating the effect of social responsibility on the credit rating of companies. The current research is an applied research in terms of its purpose. Also, in this research, considering the type of data and analysis methods available, the combined data method has been used. the method of data collection, the method of mining documents and referring to databases; And the data analysis method is inferential. In the current research, the required data has been extracted from Rahavard Novin software, financial statements of companies and Sandakavi, as well as the Kodal website. . In order to test the research hypotheses, the combined data model was used. The results of the research hypotheses show that the disclosure of social and environmental information has a positive and significant effect on the credit rating of companies.

Urbanism, as a specific way of living or living, which is a characteristic of the city, refers to a distinctive human quality, which, unlike urbanization, is not a process of urban growth, but is considered the final stage and result of urbanization.The purpose of this research is to analyze the process of urbanization in marginal areas, for this purpose, the area of "Akhme Qiyah" neighborhood of Tabriz city has been chosen as one of the indicators of the occurrence of urbanization. In order to achieve this goal and to put the neighborhood in question as one of the urbanization process, a questionnaire was prepared according to the criteria of urbanization and completed by the residents of the said neighborhood and the findings of the questionnaires were analyzed by spss software. According to the results of the prioritization of the degree of urbanism of the people of Akhme Qiya neighborhood, it indicates that; This neighborhood has been more successful in the field of time management and planning, and then in the field of personal social relations and then in the field of social security, but in the field of non-personal social relations and economic factors, it has been placed at a lower level than the average level of urbanism.

In this research, the impact of concentration of ownership of government and institutional ownership on accounting conservatism and independence and audit service fees has been investigated. The statistical population of the research includes all companies admitted to the Tehran Stock Exchange. Based on this, 130 companies were selected from the statistical community to test the hypotheses. The time domain of the research is related to a 7-year period from 1394-1400. The findings of the research showed that the first hypothesis, the concentration of ownership of state and institutional ownership has a positive and significant relationship with accounting conservatism and the independence of the board of directors and audit service fees.Also, the second hypothesis is that there is no positive and significant relationship between ownership concentration and accounting conservatism and independence of the board of directors and audit service fees, and it is not confirmed. Also, based on the third hypothesis, there is a positive and meaningful relationship between government and institutional ownership, accounting conservatism, independence of the board of directors, and audit service fees, and it is confirmed.

The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399 The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399 The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399 The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399 The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399 The Impact of Client Size and Financial Performance on Audit Opinion of year 1392-1399

The main objective of this study is to investigate the relationship between corporate social responsibility expenditures and firm value with the moderating role of integrated reporting. The sample consists of 117 firms listed in Tehran Stock Exchange in the period from 1390 to 1399. In this study, the data were extracted from the Rahavard Novin software and then variables classified and calculated by Excel software, and finally, through Eviews and Stata softwares, the multivariable regression model and panel data was used to test the hypotheses In confidence level of 95%. The results of the research showed that there is a significant positive relationship between environmental expenditures and company value, as well as between social expenditures and company value. In addition, integrated reporting has a positive effect on the relationship between environmental expenditures and firm value, as well as on the relationship between social expenditures and firm value.

Competitive advantage is a distinction in the characteristics or dimensions of any company that enables it to provide better services to customers than its competitors. In fact, competitive advantage is the value that organizations offer to their customers; in the way that it presents itself at that point; At that point in time, this value is not offered by potential and actual competitors, so it can be said that competitive advantage is directly related to customer values; In a way that in a comparative spectrum, no matter how much the offered values of an organization are closer to the desired values of the customer, it can be said that the organization has superiority and advantage over its competitors in one or more competitive criteria. The basic issue in relation to competitive advantage is to create or acquire it through the effective integration of environmental and organizational resources using the mental and intellectual capabilities of the organization and also how to maintain it through the organization's programs. As a result, executives with a better understanding of competitors and In the challenging environment of competition, relying on special tools and techniques, they can examine the information related to the capabilities, strengths and weaknesses of the competitors and choose the appropriate strategy and always be one step ahead of the competitors. Competitive intelligence tries to somehow involve the direct and indirect activities that the organization's competitors do in various fields. Based on the analysis of related articles in this field (review of 18 Persian and 41 English articles), we found 16 common criteria.

Starting, managing and operating a hotel in all countries of the world is a specialized and very sensitive matter. The purpose of this research is to provide a three-pronged model of factors affecting the operation management of Laleh hotels in Iran, which is in the field of applied research. The statistical population was upstream documents and records and articles and theses related to this field, which consisted of 15 Persian articles and 11 Latin articles. The snowball sampling method and the library information gathering method and the research method is textual content analysis. Most of the qualitative methodologists, instead of using the words narrative and reliability, which are fundamentally rooted in the quantitative paradigm in terms of philosophical foundations, use the criterion of reliability or Reliability is used to refer to the quality assessment of qualitative results. In this research, the strategies of providing reliability (Holsti, 2013) were used: acceptability, transferability, reliability and verifiability. After coding, conceptualization and categorization, finally the model was designed. The results of the analysis of the textual content of the articles showed that the three-pronged model of operation management of Laleh hotels in Iran has 22 criteria, which were placed in three contextual, structural, and behavioral structures.

The purpose of the research is to investigate whether the manipulation of operating cash flow has an effect on the sustainability of profit-based growth in financial markets. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange. Also, the time domain includes 10 consecutive years from 1391 to 1400, which research hypotheses will be investigated using the real data of these years and multivariate linear regression and combined data. which was selected after applying the limit of 120 companies. According to the results of the hypothesis test of the operating cash flow manipulation variable, considering that its significance level is less than 5%, which indicates a significant relationship with the sustainability of profit-based growth, so the main hypothesis of the research is confirmed at the 95% confidence level. And since the coefficient of this variable is negative, then manipulation of operating cash flow has an adverse effect on the sustainability of profit-based growth.