نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 81 (تابستان 1402)

The purpose of this research is to investigate the relationship between cash flow uncertainty and company innovation with the moderating role of financial constraints. The present study is a correlational descriptive research. The amount of investment in research and development has been used to measure the innovation of companies. In this study, using the information of 136 companies admitted to the Tehran Stock Exchange during a 10-year period from 1391 to 1400, which includes 1360 observations, the hypotheses have been tested. The data required by the companies is collected from annual performance reports and audited financial statements on the Kodal site. In order to test the hypotheses, the panel data econometric technique and Eviuse software have been used. The findings show that the uncertainty of cash flow leads to a decrease in innovation in companies, and financial constraints intensify this relationship. The findings of this study mean that with the increase of financial restrictions in cash flow uncertainty, innovation in companies also decreases.

Considering the importance of investing in the capital markets for the growth and prosperity of the economy and regarding the negative impact of lack of financial transparency and information asymmetry on the level of investment in these markets on the one hand and the effect that competition in the product market can have on reducing information asymmetry be Therefore, in this research, we examined the impact of capital expenditures on the value of the company with emphasis on information asymmetry. It is expected that conducting this research will eliminate the gap and gap in the field of the impact of capital expenditure on company value and information asymmetry and help in the development of literature related to information asymmetry and product market competition and have a scientific contribution. It is also expected that investors, shareholders, managers of legislative institutions and other users will use the results of this research in making informed and useful decisions. In order to achieve the general goal of the research, two hypotheses were formulated. The statistical population of this research includes all companies present in the Tehran Stock Exchange from the beginning of 2016 to the end of 2015. The selected sample is 113 companies. The results of the hypotheses test show that capital expenditures have a positive effect on the value of the company. Also, information asymmetry does not affect the relationship between capital expenditure and company value.

Operational monitoring is a management process that is used to review and evaluate the performance and operations of an organization, system or process. One of the proposed solutions for the better use and management of the budget is the use of operational monitoring of the budget, which increases the operational responsibility of the managers of government organizations. The purpose of this research is to rank and examine the role of operational supervision in increasing the responsibility of operational accountability. The statistical population of the research is made up of all the managers, auditors, accountants of government organizations and faculty members of the universities of Zahedan city, the sample includes 120 managers, auditors of the Court of Accounts, public sector accountants and faculty members who were selected according to Morgan's table. The tool used in this research is a questionnaire. Cronbach's alpha for the reliability of the questionnaire is equal to 75%. T-test was used to test the research hypotheses and Friedman's test was used to rank the components. The results of the research show that conducting operational monitoring increases the responsibility of operational accountability. Also, according to the results of the Friedman test, the ranking of the components of operational accountability is placed in the first rank of effectiveness, the second rank of effectiveness and the third rank of effectiveness.

The main purpose of this study is to identify the effect of stock market scheduling theory on the capital structure of companies listed on the Tehran Stock Exchange during the years 1394 to 1398, which in this regard; The company's capital structure (equity ratio) and changes in capital structure (changes in equity ratio) as dependent variables and past market value of the company (market value to book value ratio of the previous year) are independent variables. Company size, profitability, and fixed asset ratio variables are considered as control variables. The statistical sample of the research included 112 companies. The research method is descriptive-correlation with applied approach. The method of collecting information is based on theoretical methods from the library method and in the hypothesis testing section from the method of documenting financial statements. In general, the hypothesis testing method is a multiple correlation and regression method.According to the market timing theory, companies determine the time of issuance of shares based on the stock price in the market. Management issues stocks when the ratio of market value to corporate stock value is high. The results of the study showed that the company's past values (ratio of market value to book value) have a significant and significant effect on capital structure, changes in capital structure and issuance of shares. In general, the results of the research do not confirm the scheduling theory in Tehran Stock Exchange.

The present study examines the role of corporate governance in fraud factors. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 137 companies were selected as the research sample in the 7-year period between 1393 and 1399. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that corporate governance has an inverse effect on financial ratios that indicate fraud motivation. Corporate governance has a negative effect on financial ratios indicating the opportunity for fraud. Corporate governance has the opposite effect on financial ratios indicating the justification of fraud.

The purpose of this research is to investigate the effect of the moderator role of audit quality on the relationship between income management and social responsibility in companies listed on the Tehran Stock Exchange. The information obtained in relation to the variables of the research was entered into an Excel spreadsheet and then analyzed using Eveyuz software. Corporate social responsibility has no effect. The size of the audit firm has a positive effect on the relationship between profit management and corporate social responsibility disclosure, and finally, the third hypothesis test showed that the auditor's expertise in the industry has a positive effect on the relationship between corporate profit management and corporate social responsibility disclosure. Corporate social responsibility discloses information that organizations act on in their business environment and are responsive to the commercial, economic, legal, ethical, environmental and social expectations of society. Because organizations have great responsibilities towards their employees, shareholders, customers, government, suppliers, creditors, and in general, all their stakeholders, the disclosure of the company's social responsibility improves the ability of analysis and prediction accuracy.

The purpose of this research is to investigate the relationship between book tax difference and company risk, emphasizing the moderating role of institutional shareholders. To achieve the goal of the research, first, the relationship between the book tax difference and the company's risk was investigated. Then, the influence of institutional shareholders on the relationship between book tax difference and company risk was investigated. The statistical sample of this research includes 102 companies admitted to the Tehran Stock Exchange during the years 2016 to 2016. The findings of the research showed that there is a positive and significant relationship between the accounting difference of tax and the systematic risk of the company. But there is no significant relationship between the book tax difference and the risk of the whole company. Also, institutional ownership has no effect on the relationship between the book difference of tax and specific risk and the whole company.

Financial performance has always been one of the topics raised in the field of financial literature and is the main concern of business managers in any type of organization because financial performance indicates organizational health and ultimately causes its survival. Social responsibility and comparability of financial statements can be mentioned among the factors affecting financial performance. Social responsibility is a set of duties and obligations that the organization must perform in order to preserve and care for and help the society in which it operates. The comparability of financial statements is considered as one of the most important features of accounting information, which is known to help investors make informed decisions. The purpose of this research is to investigate the mediating role of comparing financial statements in the impact of corporate social responsibility on financial performance in companies listed on the Tehran Stock Exchange. The statistical population of this research is the member companies of Tehran Stock Exchange from 1393 to 1400, and finally 120 companies were examined by systematic elimination method. The research hypothesis was investigated through regression using the generalized least squares method. According to the obtained results, corporate social responsibility has a positive and significant effect on financial performance and comparability of financial statements. Comparability of financial statements has a positive and significant effect on financial performance. Comparability of financial statements has a positive and significant mediating role in the impact of corporate social responsibility on financial performance.

Accountability and transparency of financial information in achieving the necessary reforms for the citizens of the country (as external stakeholders) led by the leaders of the organization and government employees (as internal stakeholders) is remarkable. The purpose of this study is to investigate The Role of Accountability in Determining the Relationship between Financial Reporting Quality and the Performance of Public Organizations. The research method is descriptive; In terms of examining how variables affect, and is applied in terms of purpose. The necessary information for the research was obtained through the study of theoretical foundations and a questionnaire. Based on the method of Hayer et al. (2018), the sample size included 140 questionnaires that were randomly distributed among the accountants of institutions and government executive bodies in the yair 1400.; and Structural equation modeling using PLS technique has been used to analyze the data. The results of data analysis showed The quality of financial reporting has a significant and positive effect on performance and accountability; Accountability has a positive and significant effect on performance and also accountability has a mediating role on the relationship between financial reporting quality and performance.

This study aim to identify the content characteristics of the articles in "Accounting Knowledge" magazine affiliated with Shahid Bahonar University of Kerman.

The current research is a qualitative and descriptive type of research and has been conducted using the data available in "Accounting Knowledge Magazine". In order to analyze the data, content analysis technique has been used as the main research method. Content analysis is one of the types of research methods that are used to systematically analyze the connections between existing sources. The population investigated in this research is all the articles published in the Journal of Accounting Knowledge from 1389 to the end of 1401, which includes a total of 385 article titles. In the current research, by referring to each issue and content of the articles, the necessary information such as the type of article, the gender of the authors, organizational affiliation, subject orientation, etc., was collected and analyzed with the help of Excel software.

The findings of the research indicate that 972 people were involved in writing articles, 80% of them were men and 20% were women. Examining the amount of scientific participation of authors in writing articles shows that two-authored articles with a share of about 50% in the production of articles play the largest role in terms of the number of authors. 30% of the authors of assistant professor articles and the rest of the scientific levels have obtained a lower position. In the study of the authors' organizational affiliation, Al-Zahra University is the most active university and Shiraz and Tehran universities are in the next ranks of creating works. In terms of subject matter, 56% of the articles were in the field of financial accounting and the rest were in other fields.

The role of men compared to women in the production of articles in this magazine is more than three times. 97% of the works are the result of group work and 3% are the result of individual work. Assistant professors are in the first position of article production, this result is probably due to issues related to the promotion of professors, especially assistant professors. The obtained results indicate that the majority of the authors of the articles in this journal are affiliated with the prestigious scientific centers of the country, and these results show the commitment of the journal to its defined specialized areas, so that all the published articles are thematically placed in the areas defined for the journal.

In this research, we examine the relationship between profit and loss statement items and stock returns of companies and compare it with the relationship between cash flow statement items and stock returns. The dependent variable is stock return, which is the return resulting from the purchase and holding of the company's shares in a one-year time period that begins four months after the beginning of the financial year. The independent variables are: profit before tax and interest per share, net profit after tax and before unexpected items per share, net profit after tax per share, cash flows from operating activities of each share, cash flows from investment activities of each share. share, cash flows from financing activities per share, cash flows from income tax per share, cash flows from returns on investments and interest paid for financing per share, and total cash flows per share. The spatial scope of the research is the companies admitted to the Tehran Stock Exchange and the temporal scope of the research is the years 1395 to 1400. Regression method has been used to test research hypotheses. The findings of the research show that the correlation of different profits with stock returns is more than the correlation of different parts of the cash flow statement with stock returns. In the second hypothesis, it was predicted that the correlation between stock returns and various profits would increase with the increase of accruals or deferred items compared to the correlation of cash flows with stock returns, which was not confirmed.

The purpose of this research is to investigate the effect of pride and management ability on the decisions of continuity of activity and auditor turnover in companies. In terms of its purpose, this research is a part of applied research, and in terms of the method of data collection, it is in the grouping of post-event research, which aims to test hypotheses from the method of correlation between variables and multivariate regression equations through The logistic model is used. The statistical population of the research is all manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2016 to the end of 1400, and the research sample includes 108 companies that were selected using the systematic elimination method. The results of the research show that managers' overconfidence has a significant effect on the issuance of the audit report containing the business continuity clause and management ability has a significant effect on the issuance of the audit report containing the business continuity clause. Also, management ability does not have a significant effect on the relationship between managers' overconfidence and issuing an audit report containing a going concern clause, but managers' overconfidence has a significant effect on auditor turnover. Another result of the research is that management ability has a significant effect on auditor turnover and management ability has a significant effect on the relationship between managers' overconfidence and auditor turnover.

Today, risk management is of great importance in such a way that it affects important market variables such as the simultaneity of stock prices. The purpose of this research was to investigate the relationship between risk management and stock price synchronization in listed companies. The relevant research is applied and correlational. The information related to 122 companies in the time period of 2015-2019 (separating the pharmaceutical industry, cement and all selected industries) have been analyzed to investigate the relationship between the variables to test the research hypothesis. The collected data were calculated using Excel software and analyzed with 18Spss and 6Eviews software. The findings showed that risk management has a significant relationship with the coincidence of stock prices of listed companies in general and in both the pharmaceutical and cement industries. Considering the increase of existing risks in the last decade, this research is beneficial for investors and financial analysts.

The purpose of this research is to investigate the effect of cognitive ability and numerical skills on the educational success of accounting students in Yazd city in the academic year 1401-1402; Therefore, the research method is correlation type and the statistical population includes all accounting students in Yazd city, 360 people were selected as a sample using the Cochran sampling method, the required data were collected based on two standard questionnaires of cognitive ability and numerical skills, data analysis It was done using plss software. Findings show; There is a positive and significant relationship between the cognitive ability and the educational success of accounting students, therefore, by confirming the above relationships, it is suggested that basic education in these two categories from early childhood and in all educational stages should be considered by experts and planners, as well as the guardians of the accounting field. Universities and professions should pay attention to this achievement.

Today, in all business units, working capital accounts for the majority of the company's capital, and therefore, working capital management is one of the important duties of the financial manager of the company and plays an important role in achieving the goals, policies and successes of the company. The article investigated the effect of working capital management on the profitability of the company with emphasis on the size of the company. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange, which were active in the stock exchange between 2016 and 2016. The total number of companies admitted to the stock exchange during these years is 636 companies. Due to the large sample size and to select the appropriate sample size, screening or systematic exclusion method is used, in order to achieve the general goal of the research, two hypotheses were formulated. The results showed that working capital management had an effect on the company's profitability (confirmation of the first hypothesis of the research) and also that the size of the company has an inverse effect on the relationship between working capital management and profitability of the companies (confirmation of the second hypothesis of the research).

The relationship between corporate social responsibility disclosure and stock price risk is complex due to regulatory effects, indirect effects, and uncertain effects of some intervening factors. The purpose of this research is to investigate the relationship between social responsibility disclosure and stock price risk, considering the role of the company's performance moderator. The information required for this study is taken from the financial statements of 168 companies in the period 1393-1400. 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 showed that there is a negative relationship between the disclosure of social responsibility stock price risk; But this relationship is not significant; Also, the company's performance does not affect the relationship between social responsibility disclosure and stock price risk. This negative relationship is consistent with the balance theory, which suggests that companies that actively practice their social responsibility are more likely to disclose more information, increasing transparency and reducing information asymmetry.

The purpose of corporate finance theories is to determine the best investment strategies for a business unit, which includes long-term and short-term tactics and strategies. Working capital management is a part of short-term planning that aims to find an optimal trade-off between profitability and risk. The purpose of this research is the role of financial constraints in determining the relationship between working capital and financial performance of companies accepted in the capital market of Iran. The information required for this study is taken from the financial statements of 141 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 negative and significant relationship between working capital and financial constraints with the company's financial performance. The results also showed that the moderating role of financial constraints on the relationship between working capital and financial performance, although negative, is not significant.

The proliferation of e-commerce platforms in recent years has transformed and democratized the retail landscape. What is unique about e-commerce platforms versus single-brand or single-vendor retailers is that there are many sellers offering similar products and competing in the same category, given the complex ecosystem of platforms with diverse participants. and subtle customer decisions in them, identifying the roles of marketing ability and brand reputation is still challenging, based on our above interpretations in this research on seller marketing ability, brand reputation and customer turnover in e-commerce platforms (case study: DigiKala Company) let's pay The statistical population of the present study included all the customers of Digistyle electronic platform, and due to the unlimited number of customers and based on Cochran's formula, 384 people were selected electronically and with available sampling method. The data collection method includes two categories of library method and It is a field. In the library section, the study of texts, books, and articles was used to collect the background of the research, and in the field section, a standard questionnaire tool was used. In order to analyze the data, two categories of descriptive and inferential statistics were used. In order to display the demographic information of the sample members from tables, graphs, central indices and to test the research hypotheses, Pearson correlation coefficient was used to evaluate the relationship between the variables and analyze the research hypotheses using the structural equation model with the help of SPSS 23 and SMART PLS software. The results of this research showed that there is a significant relationship between brand fame and customer turnover, there is an alignment. The origin of all goals, plans and organizational actions in the new concept of marketing is the market in general and the customer in particular. Customer satisfaction is the pinnacle of organizational goals and hopes. Earning profit and maximizing it is not the goal, but the reward is the satisfaction of the customer.

The present study examines the effect of social responsibility disclosure on the relationship between managers' overconfidence and the risk of falling stock prices. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is of causal type (post-event). The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 122 companies were selected as the research sample in the 6-year period between 2015 and 2015. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that there is an inverse and significant relationship between overconfidence through capital expenditures and the risk of falling stock prices. There is an inverse and significant relationship between the disclosure of social responsibility and the risk of falling stock prices.

The present study investigates the factors affecting the reduction of expectations gap between auditors and users of audit reports regarding the concept of Materiality Level level.
The research is a survey and the statistical sample was determined using Cochran's formula with unknown society. Finally, 164 questionnaires from auditors and 158 users were collected. Data were analyzed using two-sample t-test and Levon's test. The results show that there is a gap in expectations between the two groups regarding the concept of audit Materiality level and both auditors and reporters believe that factors such as the existence of guidelines and quantitative guidance for determining the level of importance, disclosure of the level of importance in audit reports, and training on Reducing the gap in expectations between auditors and users of reports on the concept of Materiality level is significant. So far, no internal research has been conducted specifically on the difference between auditors 'and users' expectations regarding the level of importance and factors affecting it.