فصلنامه مطالعات حسابداری و حسابرسی
پیاپی 47 (پاییز 1402)

Accruals are one of the most important and effective parts of profit, examining these items along with free cash flow in estimating financial stability and performance review is of great importance and reduces the uncertainty of users and beneficiaries of financial information. The aim of the upcoming research is to determine the effect of adjusting the Jones model discretionary and nondiscretionary accruals and also free cash flow on financial stability. The statistical population of the research included all insurance companies and its time period was between 2015 and 2021. The research method is applied in terms of purpose and descriptive in terms of nature and content. Hypotheses testing has been done using correlation between variables and two regression approaches and genetic meta-heuristic algorithm. The results obtained from the test of research hypotheses showed that the variables of discretionary and non discretionary accrual items and free cash flow have a significant effect on financial stability. Also, the results showed that the estimation of financial stability using genetic algorithm is accurate from multivariate regression.

The purpose of this study is to investigate the relationship between the revaluation of fixed assets and the exit from real and legal financial distress of companies listed on the Iranian capital market (both stock exchange and OTC).In this research, legal financial distress has been calculated using the financial ratio in Article 141 of the Commercial Law and real financial distress using the localized model of Kurdistani-Tatli (2013). In this regard, first of all the mentioned companies that had revaluation of fixed assets during the period of 2011 to 2021, those who were suffering from legal and real financial difficulties, were identified and then the relationship between revaluation and the exit of this Companies were evaluated for financial and legal distress in the year of revision and up to two years later using logistic regression and the variables of company life, financial leverage, return on assets and company size were also considered as control variables. The results of the research show that there is a significant relationship between revaluation and exit from legal and real financial distress in the year of revaluation and not including financial distress until two years after the revaluation.

Rapid technological changes are characteristic of today's markets and business decisions, in such a situation, the capital structure’s reversibility is considered an important financial criterion for companies, and since the behavior of investors and beneficiaries and their expectations from the market can also affect the capital structure and, as a result, the capital structure’s reversibility. this article examines the effect of relationships between suppliers and customers on the capital structure’s reversibility and also considers the moderating role of fundamental uncertainty.
This research is applied in terms of purpose. in terms of time, post-event, and in terms of nature, it is descriptive of the correlation type, which examines the properties and characteristics of the variables and the relationship between the variables with regression analysis. Then, after collecting the data of the statistical population samples, data analysis is done to test the hypotheses.  The research hypothesis was tested based on a statistical sample consisting of 131 companies during the period of 2010 to 2019 using multivariate regression based on combined data.
According to the stakeholder theory, the research findings show that supplier and customer relationships have a positive and significant effect on the capital structure’s reversibility. Also, according to the findings of the research, fundamental uncertainty weakens the effect of supplier and customer relationships on the capital structure’s reversibility.
The results show that when supplier relationships with major customers increase, the capital structure's reversibility period also increases. Also, in companies with high operating cash flow fluctuations, with the increase of supplier-customer relations, the reversibility period of the capital structure is reduced, which means that the operating cash flow fluctuations will reduce the speed of capital structure’s reversibility.

Currently, the banking industry is of great importance due to its unique intermediary role to achieve the goals of sustainable development. The present study reviews previous studies on sustainable banking, aiming at investigating sustainable banking practices in order to improve the banking industry performance. The research method is based on a semi-systematic review. The statistical population included research articles on sustainable banking, which were obtained by the search strategy made in the period of 1995 to 2021 in scientific databases. First, 1004 articles on sustainable or green banking were identified, and finally, focusing on sustainable banking and performance, and based on the inclusion and exclusion criteria, 25 articles were selected for this study. After reviewing the literature, a conceptual framework was achieved regarding sustainable banking and improving the banking industry performance. Based on the conceptual model, it can be stated that sustainable banking should work towards increasing social responsibility so that the performance of the banking industry can be improved. In the present study, sustainable banking practices were defined by social sustainability, environmental sustainability, and ethical considerations. Therefore, in all countries, it is necessary to implement sustainable banking practices in a way that concurrently consider environmental effects and social effects in accordance with green banking and profit maximization according to traditional banking. If these actions are accompanied by social responsibility, profitability and efficiency will also increase and costs will be reduced; Finally, the improvement of the banking industry performance also depends on these three factors.

Environmental reporting represents a means of providing environmental information to stakeholders and reflecting environmental performance and corporate issues related to the environment. Research and development costs are expanding and increasing rapidly as it causes innovation in the field of product and service production. One of the factors that affect research and development costs is political connections. This research examines the relationship between the disclosure of environmental information and research and development costs, emphasizing the role of political communication in the Tehran Stock Exchange between 2013 and 2019, using the information of 110 companies accepted to the Tehran Stock Exchange. Hypotheses were tested through regression and generalized least squares method. The results showed that there is a positive and significant relationship between environmental information disclosure and companies' research and development costs. Based on the results of this research hypothesis, companies that pay more attention to the disclosure of environmental information, with an increase in research and development costs, have a greater tendency to produce new products with minimal pollution. At the same time, in companies that have stronger political connections, the company's research and development costs are reduced, and political connections moderate the intensity of the positive relationship between environmental information disclosure and companies' research and development costs. In fact, the government's political support in the form of political communication reduces the pressure on companies if they do not comply with environmental requirements, the motivation of companies to spend research and development to reduce pollution decreases.

The relationship between strategy management, control systems based on management accounting and company performance has attracted a lot of attention in accounting and management researches. The main purpose of this research is the effect of managers' social conservatism on company performance, considering the mediating role of strategic management accounting techniques. The research method is descriptive-survey type. Also, in order to collect information, three questionnaires of managers' social conservatism, application of strategic management techniques and company performance have been used. The statistical population of this research consists of 384 experts, chief accountants and financial managers of companies admitted to the Tehran Stock Exchange (during the fall of 2021), which were selected non-randomly. For this purpose, Pearson's correlation test was used in SPSS and SmartPLS software to check the research hypotheses. The results of the research show that the social conservatism of managers has a significant effect on the accounting techniques of strategic management and the direction of the negative effect has been obtained. Also, accounting techniques of strategic management and social conservatism of managers have a significant impact on company performance. In the continuation of bootstrapping mediation shows that strategic management accounting techniques have a significant effect on the relationship between managers' social conservatism and company performance.

This research is one of the mixed types of research with qualitative and quantitative approach. The research statistical population consists of managers and experts of capital market and academic experts, 16 of them were selected as sample using the theoretical adequacy principle and the snowball sampling method. In the qualitative part, theme analysis was used to identify the factors affecting the financial market dynamics and Delphi analysis was used to determine the limit of theoretical consensus. To collect data, a semi-structured (in-depth) interview was used, the validity and reliability of which were confirmed using content validity and inconsistency rate method test (fuzzy mean difference less than 0.1) respectively, and the obtained data The interview was analyzed using SPSS software and coding method. In the quantitative part, a questionnaire was used to collect information, and its validity and reliability were confirmed using content validity and inconsistency rate, and to determine the most effective components, from Interpretive structural analysis and MICMAC analysis have been used.
The results of the research include the identification and prioritization of the most important factors affecting the financial market dynamics in Iran's capital market, which finally identified 4 main components and 9 determining themes according to experts.