نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 79 (بهار 1402)

In an era when companies face many challenges to survive in competitive markets, financial health and identifying the factors that lead to financial crises are of great importance. There are obstacles for the continuation of the activities of the companies that lead to the failure of the companies. One of the characteristics of failure and failure of companies is financial turmoil. Therefore, the purpose of this research is to investigate the relationship between managerial ability and performance volatility with an emphasis on financial turmoil. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2016 to 2016. The research method is descriptive and causal-correlation in terms of the relationship between the variables, 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 the hypothesis showed that financial turmoil has a negative and significant effect on the relationship between managerial ability and performance volatility. According to the results of the research, it is suggested to the board of directors and company owners to consider the transparency of the company as an influential factor in the investors' attitude towards the ability and performance of the company's management; Therefore, they should be careful in choosing their managers and choose a capable and expert person; Because capable managers increase the efficiency of the company and show the result of their desired performance by increasing the transparency of the company.

Auditing can be one of the ways to prevent and reduce profit management. Industry-specific auditors play an important role in overseeing the financial reporting process. Industry-specific auditors may limit earnings management not only through the audit of financial statements but also through their interactions with internal clients and corporate governance mechanisms that include board independence. . The purpose of this research is to investigate the influence of audit committee independence and auditor expertise in the industry on profit management in companies listed on the Tehran Stock Exchange. The descriptive-survey research method is correlational in terms of the relationship between variables, and it is applied in terms of purpose and post-event in terms of event. 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 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 the hypotheses showed that the independence of the audit committee has a positive and significant relationship with profit management, and the auditor's expertise in the industry has a negative and significant relationship with profit management.

The main purpose of the research is the impact of growth opportunities and cash flow on investment. The statistical population of this research includes companies admitted to the Tehran Stock Exchange that were active during the years 1394 to 1400. Their number is 120 companies. Based on how to obtain the required data and in terms of classification of research according to their purpose, the current research is in the category of descriptive research. Based on the nature and objectives of this research, it is applied research. The results showed that growth opportunities have a negative and significant relationship with investment, but cash flow has no significant relationship with investment.

Regarding the management of cash flows, there is a popular theory that shows the conversion of materials into cash from the sale of goods and services. This case is a reflection of the company's ability to produce and is one of the basic concepts in the field of financial literature, so this research examines the effect of management Cash flow deals with the performance of the company in the accepted companies of Tehran Stock Exchange. In this research, the number of 138 companies admitted to the Tehran Stock Exchange in the period of 2018-2019 has been examined. In order to test the hypotheses, Poled's (combined) multiple linear regression model was used. The findings of the research show that, in general, cash flow management has a positive and significant effect on performance evaluation indicators, such as return on equity, return on assets, and Kiotobin ratio.

Choosing a stock portfolio is one of the important topics in the field of investment management, which discusses how to allocate an investor's capital to different assets and form an efficient portfolio, which depends on the assumptions and modeling conditions for selecting and optimizing the investment portfolio. It is closer to real world conditions, the results will be more reliable. Considering a single period horizon for investment is not very realistic and most investors invest for more than one period so that the investor can review his position over time .Various patterns and methods have been presented since Markowitz's initial work to choose the optimal investment portfolio. However, finding the most useful pattern in choosing this portfolio has always been a concern of investors. In this research, a number of stock portfolio optimization algorithms such as ant algorithm, genetic algorithm, cultural algorithm, particle swarm algorithm, and firefly algorithm are given. Which is briefly explained about each.

The aim of the current research is to investigate the interactive role of board gender diversity on the relationship between environmental information disclosure and financial performance in the Tehran Stock Exchange. For this purpose, the information of 115 companies was used during the period of 2014 to 2014. Hypotheses testing was done through regression and generalized least squares method. In order to measure financial performance, two measures of asset return and Kitobin ratio were used. The results of the research showed that there is a positive and significant relationship between the disclosure of environmental information and the financial performance criteria of companies. Also, the results showed that gender diversity in the members of the board of directors increases the intensity of the positive relationship between the disclosure of environmental information and financial performance.

In this research, the relationship between accounting conservatism and political relations of the board of directors in the period between 1393 and 1399 has been implemented for companies active in the Tehran Stock Exchange by selecting 156 companies as a statistical sample. The method of data collection has been done by using the new Rahavard software and the accompanying notes of the financial statements and the analysis of the research assumptions by using the logistic regression test in the EVIEWS statistical software, the ninth version. Netich showed that there is a relationship between accounting conservatism and political relations of the board of directors.

Investment-cash flow sensitivity will be very strong for firms that face overcommitments between internal and external costs. Therefore, these companies are considered as companies with high financial constraints. In addition, it is also shown that the degree of sensitivity of cash flow investment varies with different parameters of the sample. Therefore, according to the above, this research seeks to investigate whether environmental uncertainty has an effect on the sensitivity of investment to the cash flow of companies. The statistical population of the research is 120 companies, 120 companies; Companies accepted in Tehran Stock Exchange. Also, the time domain includes 10 consecutive years from 1391 to 1400 according to the results of the environmental uncertainty variable hypothesis test, considering that its significance level is less than 5%, which indicates a significant relationship with investment sensitivity to the cash flow of accepted companies. It is in the Tehran Stock Exchange.

The main purpose of this research is to investigate the mediating role of financial reporting quality in the relationship between economic policy uncertainty and company investment in Tehran Stock Exchange member companies. To achieve this goal, a sample consisting of 143 companies admitted to the Tehran Stock Exchange during the years 2014 to 2021 was considered. Next, the data related to the research models were collected and sorted using Exeel software, and preliminary calculations were performed on the raw data to reach the main variables of the research. The final data were transferred to the Eviews software for analysis based on the conceptualized models of the research, after that and before the testing of the research hypotheses and the final processing of the models, the descriptive statistics of the research variables were examined and analyzed. paid.The results showed that economic policy uncertainty has a significant and positive effect on the company's investment and a significant and negative effect on the quality of financial reporting. Also, the uncertainty of the economic policy through the quality of financial reporting does not have a statistically significant effect on the company's investment

Stock returns can be considered as a product of price discovery mechanism. In studies related to the relationship between earnings management and stock returns, the relationship, direction and endogenous nature of earnings management, that is, cross-sectional effects, have been neglected. The purpose of this research is to investigate the relationship between earnings management and stock returns, considering the role of cross-sectional effects of market beta, Firm size and value effect. The information required for this study is taken from the financial statements of 165 companies in the period 1391-1400. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis The results of the research hypotheses test showed that there is a positive and significant relationship between real earnings management and stock returns, and in companies with higher beta, large companies and companies with higher value effects, the relationship between real earnings management and stock returns is stronger.

The financial performance of any company shows how that company uses its assets and business methods to generate income. In the short term, the amount and composition of working capital can affect the company's financial flexibility. As a result, despite the economic policy uncertainty, both working capital and financial performance are affected by certain conditions. The aim of the current research is to determine the relationship between net operating working capital and financial performance, emphasizing the uncertainty of economic policy. The current research is applied research in terms of its purpose. The statistical population is the companies admitted to the Tehran Stock Exchange and 130 companies have been included in the statistical sample with the purposeful sampling method. The time period of the research is from 2014 to 2021. Financial performance has been measured using two criteria, the rate of return on assets and the rate of return on equity. Net operating working capital is also obtained from the model of Nihat Aktas et al. (2015), from the ratio of net operating working capital to sales. The uncertainty of economic policy is estimated through the Jaramillo and Suncock (2007) model. Regression analysis has been used to test the hypotheses. The results show that there is a relationship between net operating working capital and financial performance (rate of return on assets). While there is no significant relationship between net operating working capital and financial performance (return on equity). Uncertainty of economic policy does not have a significant effect on the relationship between net operating working capital and financial performance (rate of return on assets).

The purpose of this research is to investigate the effect of corporate tax avoidance on the value of surplus cash. The effective tax rate is used to measure tax avoidance and the residuals of the optimal cash holding model are used to measure excess cash. Finally, using the information of 153 companies admitted to the Tehran Stock Exchange during a 9-year period from 1392 to 1400, the research hypothesis has been tested. Also, to test the hypothesis of the research, Eviuse software has been used. The findings of this study showed that tax avoidance has a negative and significant effect on the value of surplus cash of companies admitted to the Tehran Stock Exchange.

Earning management is defined as the process of taking conscious steps within the scope of accepted accounting principles to bring the reported profit to the desired profit level. The act of bringing the reported profit closer to the profit level is done through accounting manipulation. It seems that managers with financial knowledge have more ability to manipulate and manage, but they may not have the necessary motivation to do this, and also the CEO may manage profits during his tenure for various reasons, including market uncertainty. hit The present research has investigated the management retention and earning management of companies listed on the Tehran Stock Exchange, and for the purpose of this study, a sample of 158 companies was selected from among the companies listed on the Tehran Stock Exchange during the years 2011 to 2016. To measure accrual earning management, the modified Jones model was used, and for real earning management, 3 indicators including three indicators of abnormal operating cash flows, abnormal production costs and abnormal discretionary costs were used. In this research, the combined multivariate regression method was used (company) with the help of Stata software and also to test the hypotheses of this research, the generalized least squares model has been used. The results of the estimation of research models indicate that managerial retention has a negative and significant effect on accrual earning management, but managerial retention does not have a positive and significant effect on actual earning management.

The auditing profession has a special importance and position in order to attract and maintain public trust in a society and it requires auditors to perform their duties by observing professional ethics and professional behaviors, because their ethical tendencies and unprofessional behaviors can affect the quality of auditing. affect, as a result, public trust is lost and as a result, the reputation of the entire audit profession is damaged. Based on this, it can be said that the auditor's moral inclinations are a vital factor in the formation of this profession, and identifying the influencing factors can provide the basis for promoting and improving auditors' more ethical judgments. Therefore, the main purpose of this research is to examine the role of auditor's job stress in the auditor's moral tendencies and considering the auditor's individual control. The statistical population of this research includes all auditors who are members of the Iranian Certified Accountant Society during 2019. Considering that the number of auditors who are members of the Iranian Certified Public Accountants Society is 2688, 336 auditors were selected as the sample size based on Cochran's formula. This research is descriptive-analytical in terms of data, and according to the time criterion, it is a cross-sectional research. In addition, in terms of goals, it is an applied research and structural equation method by PLS software was used to analyze the hypotheses.The results of this research show that the impact of the auditor's job stress on the auditor's moral tendencies is positive and significant. In other words, the auditor's job stress increases the auditor's moral tendencies (the auditor's moral sensitivity and the auditor's moral judgment). Also, the findings showed that auditor's personal control has a positive and significant effect on the relationship between auditor's job stress and auditor's moral inclinations (auditor's moral sensitivity and auditor's moral judgment).

Holding cash internally provides a low-cost financing option for companies; But the value of the firm increases up to a point with the presence of cash, but decreases as the cash balance exceeds an empirically estimated threshold called the "optimal level". The purpose of this research is to investigate the relationship between Cash Holding and Firm Value according to managers' optimism. The information required for this study is taken from the financial statements of 165 companies in the period 1391-1400. In terms of purpose, the research is part of applied research and the research method is correlational in terms of nature and content, and panel analysis has been used to analyze the hypothesis The results of the research hypotheses test show that there is a negative and significant relationship between the level of cash Holding and the value of the company, and the optimism of managers strengthens the negative relationship between the level of cash Holding and value.

The main purpose of research is the impact of tax planning and financial restrictions on investment. The statistical population of this research includes companies admitted to the Tehran Stock Exchange that were active during the years 1394 to 1400. Their number is 120 companies. Based on how to obtain the required data and in terms of classification of research according to their purpose, the current research is in the category of descriptive research. Based on the nature and objectives of this research, it is applied research. The results showed that tax avoidance practices have a positive relationship with investment and financial restrictions have no relationship with investment.

One of the most important features of the capital market of any country is its influence on political issues. Political changes in the governing body have a tangible and quick impact on the stock market since they lead to changes in economic views. The argument is that companies with extensive political relations bear lower costs due to having special conditions. Business units also have a strong desire to establish close relations with the government and politicians. For this purpose, in this research, the relationship between accounting conservatism and political relations of the board of directors, emphasizing the weakness of internal controls in the period between 2013 and 2019 for Companies active in Tehran Stock Exchange have been implemented by selecting 156 companies as a statistical sample. The method of data collection was done by using the new forecasting software and the accompanying notes of the financial statements, and the analysis of the research assumptions was done using the logistic regression test in the ninth version of EVIEWS statistical software. Netich showed that the weakness of internal control has an effect on the relationship between conservatism and political relations of the board of directors.

The phenomenon of falling stock prices, which causes a sharp decrease in returns, has been more studied by researchers compared to jumps. Also, the position of the CEO is considered as a source of power and the main operator of the company's innovation strategy and as a leader in creating value for shareholders. Therefore, the purpose of this research is to examine whether the power of the CEO has a significant effect on the risk of falling stock prices of companies listed on the Tehran Stock Exchange. The statistical population of companies admitted to Tehran Stock Exchange between 1392 and 1400 and using the information of 129 companies and the multivariable linear regression method, the hypothesis was tested. According to the results of the hypothesis test, it was determined that the power of the CEO has a significant effect on the risk of falling stock prices of companies listed on the Tehran Stock Exchange.

The purpose of this research is to investigate the role of gender diversity of the board of directors on the performance of companies. The obtained information related to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse software. The statistical population of this research is based on the method of systematic elimination among 226 companies admitted to the Tehran Stock Exchange during the period of 1391 to 1400. The statistical results did not have enough support to prove the relationship between gender diversity and financial performance. The obtained results were different from the results of foreign researches. It seems that the frequency distribution and the small number of women's presence among the members of the company's board of directors, from a statistical point of view, cannot prove the hypothesis of Peugeot Heshgar.

The present study investigates the effect of job security and employee well-being in providing services to customers: a study in the branches of the National Bank of East Azarbaijan province. This study is applied in nature and descriptive-causal in terms of implementation method. The statistical population of the research consists of all the employees of the National Bank of East Azarbaijan Province, who were selected as a statistical sample of 313 people using Cochran's formula and available-judgmental sampling method. And to collect primary data, a questionnaire tool was used, which is a job security questionnaire with 3 questions and following Sharma et al. (2016) and an 18-year employee welfare questionnaire and following Haag et al. (2000), as well as a customer service questionnaire. 30 questions are based on Saqaian (2013). Structural equation method and PLS3 software were used for data analysis. The findings of the research showed that job security and employee well-being have a significant direct impact on providing services to customers in the branches of the National Bank of East Azarbaijan province.