نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 84 (پاییز 1402)

One of the sources of the government is collecting taxes from companies. Empirical evidence shows that companies try to reduce or postpone their income taxes. Tax avoidance is one of the tools that companies may use to reduce taxes when necessary. The purpose of this research is to investigate the effect of managers' narcissism on tax avoidance. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1392 and 1401 were extracted for 95 companies and the statistical software Eviews 8 was used. The current research is an applied research from the aspect of the result. After the statistical analysis, the results of the research hypotheses indicate that managers' narcissism has a positive and significant effect on tax avoidance. This means that as the level of narcissism of managers increases, tax avoidance also increases.

The main purpose of this research is the impact of business strategy (attackers and defenders) and business credit (supply and demand) in companies admitted to the stock exchange. In this regard, the following sub goals are considered:Investigating the relationship between business strategy (attackers and defenders) and business credit supplyInvestigating the relationship between business strategy (attackers and defenders) and business credit demand

This research examines the relationship between business strategy and types of business credit (supply and demand) in companies listed on the Tehran Stock Exchange. As mentioned, the analyzed statistical collection includes 123 companies admitted to the Tehran Stock Exchange. These numbers have been selected for the six-year period and the years 1395-1400. In this chapter, the research hypothesis has been analyzed. After presenting the descriptive statistics, the relationship between the variables can be checked. Then the validity of the test of the effect of the independent variable on the dependent variable is discussed using the classical hypothesis test, i.e. homogeneity, variance variance, autocorrelation. Finally, research hypotheses are tested based on hypothetical models.

In order to better understand the nature of the society studied in the research and get more familiar with the research variables, before analyzing the statistical data, the research variables are explained. Therefore, before testing the research hypotheses, the research variables have been briefly examined in the table of descriptive statistics of the research variables. This table contains indicators to describe the research variables. It should be noted that the research variables were normalized to a 5% error level before presenting descriptive statistics.

Correct conclusions and correct recommendations are an important part of research that will be a way to turn ideas into action for future success. Findings based on proper analysis can solve problems in the organization for which the research is developed.

The purpose of this study is to investigate the impact of disclosure of sustainability reports on the intangible capital of companies in companies listed on the Tehran Stock Exchange. Based on the nature and objectives of the research, this research is of the type of applied research. Based on how to obtain the required data and in terms of classifying research according to their purpose, it is classified as descriptive research, and in terms of method, it is part of post-event research. To measure the sustainability reporting variable, the checklist provided by Yohan et al. (2017) was used. The statistical population of this research includes 120 companies admitted to the Tehran Stock Exchange. which is during the 7-year period from 1394 to 1400, which is a total of 840 observations (year-company). The findings of this research are that the institutions can first of all determine the institution responsible for the issue of sustainability by working together, then the conceptual framework and standards and principles of sustainability should be officially compiled and translated in the country. In the following, the institution and authority for evaluating sustainability reports should also be specified.

This research is applied in terms of purpose, and in terms of data collection method, it is field and based on library studies, and the method of implementation is descriptive of the correlation type. The statistical population of the current research is the employees of Aftab Oil Refining Company, in this research, 127 people were selected as the statistical sample size based on Cochran's formula. For faster access to the opinions of the respondents, the best method of data collection was considered in this research. In this questionnaire, financial literacy of employees (Moinuddin, 2013) is measured by 25 questions. Also, organizational performance was measured using a 42-question organizational performance questionnaire (ACHIO). This questionnaire consists of seven components: ability, clarity, help, incentive, evaluation, credibility and environment. In the data analysis section, research hypotheses were tested using SPSS22 software and correlation and regression tests. The findings showed that the correlation between financial literacy and organizational performance is equal to 0.367, the direction of correlation is positive and direct, that is, the higher the financial literacy of individuals, the higher the organizational performance. Also, the results showed that financial literacy has a positive and meaningful effect on organizational performance and all its sub-aspects, including the dimensions of ability, clarity, help, incentive, evaluation, credit, and environment. So it can be concluded that one of the main components of organizational performance is the financial literacy of employees and as financial literacy increases, the organizational performance of people will improve.

Earnings is one of the most important items of financial statements, which is considered as one of the decision-making criteria in companies to evaluate the performance and determine the value of the economic enterprise. The use of estimates and different accounting methods has made it impossible to look at the profit in a reliable way. In order to avoid wrong decisions, investors and creditors should not rely only on the profit figure, but should focus on quality earnings. Therefore, it is important to study the factors affecting the earnings quality. Based on the stated content, the present research examines the effect of audit committee characteristics on the relationship between corporate social responsibility and earnings quality in companies listed in the Tehran Stock Exchange. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 140 firms was selected from the firms listed in Tehran Stock Exchange during the period 2015 to 2021. Multivariate regression model based on combined data was used to test the research hypothesis. The findings of the research showed that the corporate social responsibility has a positive and significant effect on the earnings quality, that is, an increase in the corporate social responsibility leads to an increase in the earnings quality; In addition, the results indicate that audit committee characteristics strengthen the relationship between corporate social responsibility and earnings quality.

The present study examines the role of investment opportunities on tax avoidance with regard to corporate social responsibility in companies listed on the Tehran Stock Exchange. The statistical population in this research is the companies admitted to the Tehran Stock Exchange. The time frame of this research is from 1394 to 1400, and the sampling method is screening, in which a total of 136 companies (952 years - companies) were selected as a sample. became Since the results of this research can be used in drafting the rules and regulations of the stock exchange, it is of the type of applied research. Also, due to the fact that this research is looking for the relationship between several variables, it is a correlation type and post-event methodology. In terms of its nature and method, it is descriptive-correlation type, in order to test the hypotheses of the research, multivariate regression and Eviuse software are used. The results of the research show that there is a significant relationship between investment opportunity and responsibility on tax avoidance, and social responsibility as a moderating variable affects the relationship between investment opportunities and tax avoidance.

The purpose of this research is to investigate the relationship between the readability of financial statements and the risk-taking of companies listed on the stock exchange between 2011 and 2017. Using the systematic elimination method, 1050 companies (7 years - 150 companies) were selected as a sample to investigate the relationship between research variables. In this research, multivariable regression and Eviuz 10 software were used to implement and test the hypotheses. The results of this research show that there is no significant relationship between the readability of financial statements based on the Fog index and the company's risk-taking. There is a significant relationship between the readability of financial statements based on the text length index and the company's risk-taking.

Investors and other users can correctly benefit from the company's profits for investment decisions and forecasting future cash flows and profits when the company's profits are based on the actual financial performance of the company and not on the actions Management's opinion on the use of accounting methods should be reported. Based on this, the aim of this research is to investigate the influence of board independence and institutional ownership on the relationship between information asymmetry and profit management. The current research is applied in terms of purpose and causal research (post-event) in terms of method. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 141 companies were selected in the period between 1395 and 1401. The research hypotheses were tested with the help of multivariate linear regression with Eviuse software. The results show that the ownership of institutional investors and the independence of the board of directors have a significant effect on the relationship between information asymmetry and earnings management.

Operations research is the optimal allocation of resources. The purpose of operations research is to provide logical bases for decision-making by searching for understanding and establishing complex conditions and using this understanding to predict system behavior and improve system performance. This article shows that operations research techniques play an important role in the financial market. To succeed in the stock market, it is necessary to be able to analyze this market with the help of methods. The purpose of this article is to find the application of operational research in the field of financial market analysis. It shows the topic of stock portfolio optimization considering the Markowitz model and value at risk. According to the Markowitz model, risk is related to return fluctuations, and the fluctuations are measured by return variance. The capital market article is a bridge that transfers the savings of economic units with surplus resources to investment units that need it. Using the capital market to finance government expenditures is one of the most common forms of financial transactions. Based on this, the capital market is considered one of the main players of financial provision in the economy of every country. Iran's capital market also started its development process in 1384 with a considerable speed and in the past decade, various financial institutions were formed in the process of financial provision through the aforementioned market. And its scatter has not been designed and compiled in the form of a coherent model.

The purpose of this research is to investigate the role of ownership structure in adjusting the relationship between tax avoidance, corporate social responsibility disclosure and company value. Based on the purpose, the current research is of an applied type and from the point of view of the inference method, it is of a descriptive-analytical type. The scope of the research covers the period of 10 years from 1391 to 1400 and the place of research is the Tehran Stock Exchange and the companies admitted to the stock exchange. In order to check the validity of the research hypotheses, multivariate regression based on mixed data with fixed effects and Eviuse 11 software was used. The results of research hypotheses showed that tax avoidance has a significant effect on company value. Disclosure of corporate social responsibility has a significant and positive effect on the value of the company. Institutional ownership and managerial ownership moderate the relationship between tax avoidance and firm value. Institutional ownership moderates the relationship between corporate social responsibility disclosure and corporate value, but managerial ownership does not moderate the relationship between corporate social responsibility disclosure and corporate value. Valuing tax avoidance is a function of corporate governance and, more broadly, is consistent with the view that tax avoidance and managerial efforts to divert value from shareholders are intertwined. Companies that adopt the principles of corporate social responsibility are more transparent and have less risk of bribery and corruption. Low earnings will lead to low stock returns, followed by a negative outlook for investors. These conditions affect the decrease in the stock price and ultimately lead to the decrease in the value of the company.

The experience of advanced countries and various studies in the field of economic growth of countries over time or among countries have shown that explaining the rate of economic growth only through conventional factors; Like capital and labor force, it does not give accurate results and human capital as a main variable should be included in growth models. For this purpose, the current research aims to examine the impact of human capital and investment efficiency on banks' risk. The data related to the banks admitted to the Tehran Stock Exchange and the Tehran Stock Exchange for the ten-year period between 1392 and 1401 were extracted for 22 banks and the statistical software Eviews 8 was used. The current research is an applied research from the aspect of the result. After statistical analysis, the results of research hypotheses indicate that there is a positive and significant relationship between human capital and bank risk and between investment efficiency and bank risk.

The increasing growth of mistakes in the capital market has increased the concerns of the stakeholders in this field. In addition to investors and creditors, accountants and auditors have also not been spared from the losses of this phenomenon. Therefore, providing guidelines to reduce or identify the causes of mistakes is considered a useful help in this field. The aim of the present study is to investigate whether there is a relationship between the auditor's characteristics and misidentification in companies listed on the Tehran Stock Exchange. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in a seven-year period of 2017-2022. 120 companies were selected as the statistical sample of the research. The required information is collected through the audited financial statements of the companies under consideration. To test the absence of collinearity between independent variables through the correlation matrix, the absence of autocorrelation or sequential correlation between errors, the Durbin-Watson test was used, the Brusch and Pagan test was used to check the heterogeneity variance, and the logistic regression test was used to test the hypothesis. These calculations were done through Excel and Eviews software. The results indicate a negative and significant relationship between the auditor's expertise in the industry, the auditor's independence and the auditor's tenure with the discovery of mistakes in financial statements, and also the relationship between the size of the audit firm and the delay in submitting the audit report with the discovery of mistakes in companies listed on the Tehran Stock Exchange. There is no meaning.

The present study examines the relationship between auditor rotation and disclosure of key audit issues with the quality of financial reporting in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, two hypotheses were formulated and 145 companies were selected through systematic elimination sampling for the 8-year period between 1393 and 1400, and the data related to the research variables were collected in Excel using the software. Statistical analyzes were carried out. There is a significant inverse relationship between auditor turnover and the quality of financial reporting, and there is also a significant inverse relationship between the disclosure of key audit issues and the quality of financial reporting.

A healthy and profitable banking system can better withstand economic shocks and play a stronger role in the stability of the financial system. The audit committee must be independent from the management of the organization in order to fulfill its supervisory role and protect the interests of the shareholders. On the other hand, considering that the audit committee is one of the corporate management mechanisms, it plays a fundamental role in monitoring and managing the quality of information of business units. In this regard, the current research aims to investigate the effectiveness of the audit committee and the efficiency of the bank with risk tolerance in the banks admitted to the Tehran Stock Exchange. For this purpose, 9 banks were examined during the period of 2011-2014 using annual data; It was analyzed using multivariate regression method with Stata software. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. The results showed that there is a significant direct relationship between auditor's tenure, auditor's size and auditor's expertise with the bank's risk-taking. Also, there is a significant direct relationship between bank efficiency and bank risk-taking.

The purpose of the current research is to examine the relationship between research and development investments and company performance with the effects of company risk modifiers and business strategy in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 150 companies were selected through systematic elimination sampling for a period of 6 years between 1396 and 1401, and the data related to the research variables were collected in Excel software using EViews statistics were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between research and development investments and company performance. Also, company risk and business strategy have an effect on the relationship between research and development investments and company performance.

In the current research, the impact of profit smoothing and auditor's tenure on the audit fees of companies admitted to the Tehran Stock Exchange has been investigated. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, in order to select the sample size, a systematic exclusion sampling (screening) method was used, and according to the considered conditions, finally 159 companies were selected in the 6-year period between 1394 and 1399 (a total of 954 years). company) were analyzed. To check the hypotheses, multivariate regression methods using Eviews8 software and panel data method - fixed effects have been used. The results obtained in this study show that profit smoothing and auditor's tenure had a positive and significant effect on companies' audit fees during the research period.

Economic conditions and the conditions of society are constantly changing and fluctuating, and unwanted events always occur. Due to fluctuations and possible events, today the issue of financial flexibility is effective in the success of companies. The purpose of this research was to determine the relationship between financial flexibility and financial inability of sports product manufacturing companies using regression in 1402. The research tool was a five-choice Likert scale questionnaire that was distributed among 311 sports product manufacturers and distributors using a targeted sampling method. Due to the normality of the data, statistical analyzes were performed using regression and SPSS statistical software version 2019. The findings showed that there is a significant and inverse relationship between financial flexibility and financial inability of sports product manufacturing companies. According to the results of the research, sports companies must always improve their financial flexibility to avoid financial incapacity. Considering the continuous advancement of knowledge and existing risks, companies cannot avoid policies to maintain flexibility in order to stay in the competition scene.

Non-transparency of financial information is defined as the deliberate denial of access to information, the misrepresentation of information, or the inability of the market to ensure the adequacy of relevance and quality of information. After the scandals of the beginning of the third millennium and the emergence of financial crises in the world's stock markets, the issue of information transparency in the financial reporting process has received widespread attention. Therefore, the purpose of this research is to study the effect of auditor's reputation on the relationship between active institutional ownership and the lack of transparency of financial reporting. The statistical research population of companies admitted to the Tehran Stock Exchange and the studied sample includes 152 companies admitted during the years 2017 to 2018. 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 hypotheses showed that active institutional ownership has a negative and significant relationship with the lack of transparency of financial reporting, and the auditor's reputation has a positive and significant effect on the relationship between active institutional ownership and the lack of transparency of financial reporting at the 5% error level.

The purpose of this study is investigating the effect of the corporate growth on trade credit according to the moderating role of shortage of liquidity. It has been used to measure the corporate growth, the growth in fixed assets, and to measure the trade credit, the net balance of the trade credit, and finally, to measure the lack of liquidity, a dummy variable based on the ratio of cash to current assets. Finally, the hypotheses have been tested using the information of 153 firms admitted to the Tehran Stock Exchange during a 9-year period from 2013 to 2021 and a total of 1377 observations (year-company). Also, have been used to test the hypotheses, the econometric techniques of generalized moments (GMM) and Eviews software. The findings of this study showed that corporate growth has a positive and significant effect on trade credit, but lack of liquidity leads to the weakening of the positive relationship between corporate growth and trade credit. Based on the findings of the study, it can be seen that as the corporate growth increases, the supply of trade credit increases and thus the net balance of trade credit becomes positive. However, in the condition of lack of liquidity, growing firms reduce the supply of trade credit and increase the demand for receiving trade credit, and in this way, with the increase of accounts payable, the balance of trade credit becomes negative.

The purpose of this research is to investigate the relationship between the knowledge of the audit committee and the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. The method of this research is applied and of the descriptive-correlation type. The statistical sample of this research was made up of 136 senior employees and managers of auditing companies in Tehran. The tool for collecting information in this research is a standard questionnaire, the first part of which is related to demographic questions, and the second part includes 3 questionnaires on the knowledge of the audit committee, delay in issuing the audit report, and the audit fee, which were evaluated on a Likert scale. In order to analyze the collected data, descriptive statistics methods such as (frequency, graphs, mean and standard deviation) and inferential statistics (Pearson correlation) were used. It should be mentioned that all statistical steps were analyzed by SPSS24 software. The results of the research findings showed a positive and significant correlation between the knowledge of the audit committee and the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. As the knowledge variable of the audit committee had an effect on the delay in issuing the audit report and the audit fee in the audit institutions of Tehran. Therefore, it is suggested that the managers of the audit institutes, according to the knowledge of the people, form an expert audit committee in their institute in order to be effective in the process of audit report and audit fee.