نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 83 (تابستان 1402)

operations and accounting adjustments (operating accruals). Since cash flows from operations predict future profitability better than accruals, the inability to distinguish between these two components makes investors optimistic about companies with high accruals. Be pessimistic towards companies with low accruals. Therefore, inexperienced and uninformed investors affect the prices and cause the prices to change; therefore, it is expected that the prices for companies with high accruals will increase irrationally and for companies with low accruals will decrease. As a result, companies with high accruals should have low future abnormal returns and companies with low accruals should have high future abnormal returns. Therefore, the purpose of this research is to investigate the effect of the financial crisis on the anomaly of accruals by considering the role of investment levels. In order to achieve the goal of the research, two hypotheses have been formulated. In order to test these hypotheses, a sample of 105 companies admitted to the Tehran Stock Exchange was selected between 2015 and 2021 using the systematic elimination method. To test the research hypotheses, multivariate regression models have been used using the pooled data method. The results of this research show that the financial crisis has a negative effect on the anomaly of accruals. Also, the results showed that the investment levels strengthen the impact of the financial crisis on the accruals anomaly.

With the expansion of joint-stock companies and the increase in the duties and powers of the board of directors of companies, the question arises as to how the managers will pursue the interests of the shareholders and what is the guarantee for securing the key interests of the shareholders and other interested groups, and the inefficiency of the investment of companies with weak internal control compared to Companies that do not have weak internal control are destroyed after disclosure of information, also the separation of ownership from management at the level of companies causes inconsistency between managers and owners. Therefore, the purpose of this research is to investigate the issue that the effectiveness of the board of directors on the weakness of the internal control of the companies listed in the Tehran Stock Exchange between 2015 and 2019 and a sample of 120 companies was analyzed using logistic regression, which the results of the hypotheses test showed that the potential and dynamism of the board of directors (the efficiency of the board of directors) has a significant effect on the weakness of internal control, in other words, the more dynamic and potential the board of directors is, the less the companies suffer from the weakness of internal control.

Corporate Social Responsibility Has Been A Sensitive And Important Issue In Recent Years And The Tendency To Invest In Companies That Have Corporate Social Responsibility Practices And Reporting Is Increasing. Recent Studies Have Shown That Corporate Social Responsibility Activities Play A Vital Role In Avoiding Tax Risk; On The Other Hand, The Financial Performance Of The Company Is An Influential Component In Investment Decisions. Accordingly, The Purpose Of This Study Is To Investigate The Adjustment Effect Of Financial Performance On The Relationship Between Social Responsibility And Tax Risk. This Research Is Among The Analytical And Correlational Researches That Are Applied In Terms Of Purpose And The Statistical Population Of The Research Is The Companies Listed On The Tehran Stock Exchange During The Years 2014 To 2020. 196 Companies Were Selected As A Statistical Sample For Sampling. Regression Tests Have Also Been Used To Test The Research Hypotheses. Findings Show That Return On Assets, Equity And Turnover Of Assets As Components Of Financial Performance Play A Moderating Role In The Relationship Between Social Responsibility And Tax Risk.

The first step in measuring the performance of a commercial unit is to calculate the efficiency achieved according to the goals set for it. Since the increase of shareholders' wealth has been proposed as the main goal of commercial units, therefore, a commercial unit should act in such a way as to increase the shareholders' wealth by obtaining appropriate returns. Therefore, the purpose of this research is to investigate the relationship between the auditor's tenure and the volatility of stock returns. 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 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 hypotheses showed that the tenure of the auditor has a negative and significant relationship with the volatility of stock returns.

Nowadays, the use of new and efficient tools for financing economic enterprises is very important. Since most of the new financing tools are offered and distributed through financial markets, they play an important role in turning the wheels of economic progress. In such a way that their development and proper functioning can have significant effects on the development of financial markets and economic growth. Accordingly, the main goal of this research is to identify the factors affecting the financing of startup companies through the capital market. . The statistical population of the research was compiled in the group. The first group included experts, 10 of whom were selected from the managers and experts of startup companies, and the second group was all the employees of startup companies, 247 of whom were selected using Cochran's formula. We used the AHP method to prioritize the identified factors. The results showed that among the identified factors, economic factors are in the first place and have the highest priority, the state of the industry with a normal weight of 0.141 is in the second priority. And scientific factors with a normal weight of 0.125 are in the third priority. Also, factors related to the location of companies are in the last priority.

A company's investment decisions are not only influenced by the characteristics of the company and fundamental macroeconomic factors, but also the characteristics of the senior managers (board members) of a company can also influence these decisions. Studies show that the characteristics of senior managers play an important role in the financial and operational decisions of companies. Therefore, the purpose of the present study is to investigate the relationship between the gender of board members and the inefficiency of investment in human resources. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviews software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2014 to 2015. The findings of the first hypothesis of the research show that there is no significant relationship between the gender of the board members and the growth of investment in human resources. While the presence of women in the board of director’s leads to a reduction in the inefficiency of investing in human resources.

The need to achieve a level of well-being is one of the main goals of the people of the society, and an important part of it is influenced by financial issues. The current and future financial conditions of people's lives include people in different job positions, and this issue forces them to manage their financial resources efficiently and in addition to providing for their financial well-being to a certain extent. Reduce mental worries and physical pressures that may be caused by financial problems. People's financial literacy and knowledge is a prerequisite for people's well-being from different aspects because it helps them to understand financial issues and take the right actions in the situation. Accordingly; The purpose of this research is to investigate the relationship between financial literacy and financial, physical and mental well-being. This research is applied in terms of purpose, and in terms of the nature and method of the research, it is a descriptive type of correlation and a survey with a library-field approach. The statistical population of this research included the employees of Yazd Electricity Distribution Company, 175 of whom participated in this research based on the rule of 5 times the number of questionnaire measures and with the available sampling method. The research tool for data collection is a standard questionnaire taken from reliable sources, and data analysis was done using SPSS22 software and hypothesis testing was done with structural equation modeling technique and AMOS software. The findings of this research show that financial literacy has a significant and positive relationship with financial well-being. Financial literacy has a positive and significant effect on physical well-being. There is a significant and positive relationship between financial literacy and mental well-being.

Fluctuating and risky conditions cause changes in capital return and continuity in the banking industry. This issue has caused banks to look for ways to earn money. This is a quantitative and inductive research that seeks to predict capital return and banking continuity with income diversification in fluctuating conditions. In this research, the data of 85 observations (5 years-17 banks) were obtained from Rahavard Novin 3 software and calculated in Excel. Then the regression model was analyzed in statistical software. The findings showed that diversification, capital return and continuity of banks have changed in the era of Corona. Banks should diversify their incomes in different situations and always have plans to manage possible risks.

Following fundamental changes in the competitive landscape, some research focuses on how product market competition affects corporate investment. In fact, labor costs account for more than two-thirds of the value added of the economy as a whole and represent a significant portion of total production costs. Accordingly, the present study examines the relationship between competition in the product market and the efficiency of manpower investment. The present research is applied in terms of purpose and is methodological in terms of causal (post-event) research. The statistical population of the research is the companies listed on the Tehran Stock Exchange and using the method of systematic elimination of 141 companies as a research sample in the period between 2014 to 2020 was selected. The results showed that competition in the product market and the efficiency of manpower investment improves. Thus, although recent studies show a prominent role of product market competition in shaping firm R&D and investment decisions, the results of such studies can not be used to infer the impact on labor investment decisions. This is because capital and labor investments are different in terms of adjustment costs, which indicates an important driver of investment strategies and differences in the impact of competition on the company's labor and investment.

Firms that benefit from investment outcomes encourage managers to improve the quality of firm performance through the activity of firm profit manipulation. Also, good corporate governance can improve performance and long-term economic value for investors and shareholders. Based on this, the purpose of this research is to examine the relationship between information asymmetry and profit management with an emphasis on the dimensions of corporate governance. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and 149 companies were selected as the research sample using the systematic elimination sampling method. The research period was between 1394 and 1401. To test the research hypotheses, multivariable linear regression was used with the help of Evoz software. The results of the research showed that there is a significant positive relationship between information asymmetry and earnings management, also the percentage of ownership of institutional shareholders and the percentage of ownership of the board members on the relationship showed a significant effect between information asymmetry and profit management.

The management process of an accounting company as an important tool can play a significant role in the success of the company, therefore, obtaining financial information and analyzing this information will be very helpful. In this article, on the topic of how the quality of information systems (internal control and accounting) and non-financial information affect the company's success, we first examine accounting information systems, then we examine internal controls and their effectiveness, and the goals of a system. We express the internal control and then we discuss the non-financial information and finally the importance and necessity of this article is also mentioned

One of the main goals of many people's lives is to achieve a level of stability and prosperity in life, and financial components have a high priority and value in this field due to their influence on various aspects of a person's life. The society in which people live and includes family and friends and even interactions in social media in acquiring their knowledge, skills and financial capabilities, which is a prerequisite for correct financial behavior. and the realization of financial well-being are considered to play an important role. However; Many people have faced major challenges due to not adopting the right financial behaviors and decisions in their current and future lives, which can be a result of not having the right financial knowledge and information. Accordingly; The purpose of this research is to examine the effect of financial socialization on financial outcomes such as financial literacy (knowledge, skills, financial self-efficacy), financial well-being and financial behavior. This research is applied in terms of purpose, and in terms of its nature and method, it is a descriptive, correlational research in the form of a survey with a library-field approach. The statistical population of this research included the citizens of Yazd city, 289 of whom participated in this research based on the rule of 5 times the number of parameters of the questionnaire and with the available sampling method. The research tool for data collection was a standard questionnaire taken from reliable sources, the validity of which was confirmed according to the opinion of the supervisor and the consultant, and its reliability was confirmed by calculating Cronbach's alpha. Data analysis was done using SPSS22 software and hypothesis testing was done with structural equation modeling technique and AMOS software. The findings of this research show that financial socialization does not have a significant effect on financial behavior and financial well-being. Financial socialization has a significant and positive relationship with financial knowledge, financial skill and financial self-efficacy. Financial knowledge, financial skill and financial self-efficacy have a significant and positive relationship with financial behavior. Financial knowledge, financial skill and financial self-efficacy have no significant relationship with financial well-being. Financial behavior has a positive and significant effect on financial well-being.

Behavioral finance follows the influence of psychological processes in decision-making and is one of the most important concepts combining cognitive aspects such as thinking and non-cognitive aspects such as decision-making. As human resources, students are considered the most valuable resource in the progress of societies and are undoubtedly one of the main foundations of development in the country, so the educational success of students has always been considered for efficiency and effectiveness in society. The main purpose of this research is to investigate the relationship between logical mathematical intelligence and the educational success of accounting students and their desire for academic and professional growth in accounting. For this purpose, the research topic was tested in the form of 3 hypotheses. The necessary data were collected through standard questionnaires of logical-mathematical intelligence (Gardner 1992) and academic success (Wells 2010) as well as a researcher-made questionnaire regarding the desire for professional and scientific growth in the field of accounting and through distribution in a selected statistical community consisting of students. The accounting of universities and higher education in Yazd will be from the field of accounting, it was compiled. Structural equation modeling (SEM) with partial least square (PLS) approach was used to test the hypotheses. The results show that there is a positive and significant relationship between logical mathematical intelligence and educational success of accounting students and their desire for scientific and professional growth in accounting.

With the increasing expansion of joint-stock companies and the diversification of their capital structure on the one hand and the emergence of severe financial crises in the macro and micro dimensions on the other hand, the owners and various stakeholders of the companies are trying to create a cover and shield to protect themselves against These are the risks and this issue has led them to use predictive tools and models to evaluate the financial strength of companies. Based on this, the purpose of this research is to investigate the impact of economic uncertainty and the risk of falling stock prices with regard to the role of mediator. be intellectual capital. The current research is practical in terms of its purpose, and in terms of method, it is a causal (post-event) type of research. The statistical population of the research was the companies admitted to the Tehran Stock Exchange, using the method of systematic elimination, 144 companies were selected as the research sample in the period between 1394 and 1401. To test the research hypotheses, logistic regression was used using Eviuse software. The results of the research showed that economic policy uncertainty has a significant effect on the risk of falling stock prices, and intellectual capital has a mediating role on the relationship between economic uncertainty and the risk of falling stock prices. On the other hand, human capital, structural capital and physical capital also have a mediating role on the relationship between economic uncertainty and the risk of falling stock prices.

An organization's internal control includes policies and methods that are created to provide relative (logical) assurance of achieving organizational goals. In an advanced structure of internal controls, the possibility of error and fraudulent and illegal behavior can be minimized. The existing models for evaluating internal controls are: Kozo committee framework, Qubit model and the report framework of the Internal Auditors Research Foundation. In the meantime, the most well-known and most common framework is provided by Kuzo's report. The research data was collected by mixed exploratory method. Qualitative data was obtained through extensive review of reliable sources in the field of internal controls, and using coding through content analysis, the primary variables of the model were identified; From 483 initial codes, 48 indicators were extracted, which were categorized into 7 dimensions. The statistical population of the research included knowledgeable experts and professional and academic experts in the field of internal controls, using the snowball sampling method, 11 experts were selected as a statistical sample. Their opinions were obtained during 1401. Among the core codes extracted (qualitative part), the category of developers of rules and standards in 8 propositions, ownership structure in 6 propositions, structure of the board of directors in 9 propositions, characteristics of the internal auditor in 7 propositions, company characteristics in 5 propositions, The industry is included in 8 propositions and the characteristics of the independent auditor are included in 8 propositions and in the model. The results of the research indicate that the characteristics of the independent auditor are the most fundamental factors in evaluating the effectiveness of internal controls. Then the structure of the board of directors is in the second level, the characteristics of the internal auditor are in the third level of influence, and finally, the compilers of laws and standards, ownership structure, industry characteristics and company characteristics are respectively the most influential factors in evaluating the effectiveness of internal controls.

The purpose of this research is the effect of corporate governance and international public sector accounting standards on the quality of accounting information in Iran's public sector in 1402. The statistical population of this research includes financial managers and officials and employees of financial units of public hospitals in Tehran province in 1402, which will be selected based on simple random sampling method, and the sample size will be based on Cochran's formula due to the limited population. 154 people were selected as a statistical sample. The current research is in the category of applied research and in terms of method, it is a descriptive survey research. In this research, the library method was used to collect data and information. All hypotheses have been analyzed at a significant level (p<0.05). For all statistical operations, SPSS version 22 software was used. The results of the research showed that ensuring the correct governance has an effect on the quality of accounting information. Information disclosure affects the quality of accounting information. The responsibility of accountants affects the quality of accounting information. The retention of rights affects the quality of accounting information. Equal and fair treatment affects the quality of accounting information.

The purpose of this research is to investigate the relationship between female leaders of the audit team and audit effort. Using the data of 104 companies admitted to the Tehran Stock Exchange for the period between 1392 and 1400, this relationship has been investigated. The current research is applied in terms of the purpose of the research, in terms of the research plan, it is based on historical information, so it is an event, and its inference method is inductive and causal. The collected data were analyzed using Eviews12 software. Correlation, regression and combined data methods have been used to analyze the data. The results of this research show that there is no significant relationship between female leaders of the audit team and audit effort.

This research was carried out with the aim of investigating the strategic power of the accounting conservatism of the companies admitted to the Tehran Stock Exchange. In order to carry out this research, 143 companies between 1391 and 1400 in Tehran Stock Exchange were investigated as a statistical sample. The research hypothesis was analyzed using panel data regression and combined regression in EViews10 software. The results of the analysis of the research hypothesis using the EGLS estimation method at the 95% confidence level showed that the strategic power of the company has a negative and significant effect on the conservatism of the company's accounting, therefore, with the increase of the strategic power of the company, the accounting conservatism of the companies admitted to the stock exchange Tehran will decrease. Strategic power may cause the company to seek more growth and development, and for this reason, the accounting conservatism of the company may decrease.

This research was done with the aim of investigating the impact of growth opportunity, profitability and financial crisis on the value of companies listed in Tehran Stock Exchange. Based on this, sample information including 138 companies in the 10-year period between 1391 and 1400 was examined and analyzed in line with the research objectives. In this research, company value was considered as a dependent variable and growth opportunity, profitability and financial crisis as independent variables. The analysis of the research hypotheses was done using the combined regression method and panel data regression by Eviuz econometrics software. The results of the hypothesis analysis showed that at the confidence level of 95%, the growth opportunity has a positive and significant effect on the value of the company, therefore, with the increase of the growth opportunity, the value of the company will increase. Profitability has a positive and significant effect on the value of the company, so with the increase in profitability, the value of the company will increase. The financial crisis has a negative and significant effect on the value of the company, therefore, with the increase of the financial crisis, the value of the company will decrease.

The purpose of this research is to investigate the effect of delay in the audit report on the irregularity of profit stability. 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, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. 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 the delay in the audit report has an adverse effect on the stability of operating cash flows. Also, the delay in the audit report has an adverse effect on the stability of capital return.