نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 85 (پاییز 1402)

In this century, the intensity of competition and the complications and uncertainties caused by it have made the management of companies to be more sensitive to the use of their financial and non-financial resources, and all their efforts are to spend the resources in a place that will create for the company. to value One of the activities that create value for companies is marketing and advertising activities. Considering the importance of advertising and marketing in the field of product market competition and the relationship it can have with the sales volume of companies, the purpose of this research is to investigate the moderating effect of competitive sales on marketing cost with product sales volume in companies. The statistical population of this research is the companies accepted in the Tehran Stock Exchange and its statistical sample includes the data of 80 companies for a period of 6 years (1395-1400). Multivariable linear regression statistical analyzes were used to test the hypotheses of this research at the 5% error level. The research results show that there is a positive relationship between marketing costs and sales volume, and when marketing costs increase, sales also increase. Also, the research results show that when the competition in the product market increases, the impact of marketing costs on sales also increases.

The purpose of this study is to investigate the effect of real profit management in increasing the risk of falling stock prices by considering the role of managers' overconfidence. The current research is applied and from the methodological point of view, the correlation is 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, 146 companies were selected as the research sample and were examined in a 6-year period between 1396 and 1401. The results of the research hypotheses test showed that profit management has an effect on the risk of falling stock prices and managers' overconfidence moderates this relationship.

This research has been done with the topic of investigating the relationship between social marketing and brand value dimensions. Paying attention to the competition and understanding the market of the desired behavior is the key to success in using the social marketing point of view. A correct understanding of the competitor's ideas and behaviors and increasing the amount of benefits of the desired behavior or reducing the amount of costs and barriers to achieving it will change the competition market in favor of the product or service. is descriptive and survey. In this research, data was collected using a questionnaire. These questionnaires were distributed among customers by cluster sampling method and 254 returned questionnaires were initially approved. In this research, 6 hypotheses have been proposed. The final results of this research show a significant relationship between social marketing and brand value dimensions.

The aim of the current research is to identify the dimensions and structural components of organizational anomie, which is descriptive-surveillant in terms of its practical purpose and based on its nature and method. Quantitative and qualitative methods have been used to analyze the data. For this purpose, in the first step, we identified the structural components of organizational anomie through textual content analysis, then we named the items obtained based on the structural model and the effective factors were obtained. In two Delphi stages, we confirmed the above by ten experts who were selected by snowball method. Then the construct validity and reliability of each construct from the questionnaire was checked using the second-order confirmatory factor analysis of the SMART-PLS software; finally, after the necessary checks, 24 items affecting organizational structural anomy were identified, which led to the design of the model based on the main goal of the research. became

The purpose of this research was to investigate the impact of organizational resilience on organizational performance with regard to the mediating role of job satisfaction among Shahr Bank employees in Yazd province. This research is based on the practical purpose and the population and statistical sample of the research made up 59 employees in the supervision, various branches and cities of Net Hai Bank in Yazd provinence, who were selected using the total sampling method. In order to collect research data, three standard questionnaires were used, including: organizational resilience questionnaire by Prayag et al (2018), job satisfaction questionnaire by Minnesota Weiss et al (1976) and organizational performance questionnaire by Kaplan and Norton (2001). To analyze the findings, Structural Equation and partial least square were used, which provide the possibility of examining direct and indirect relationships between variables. The results of the research hypotheses test indicated that organizational resilience has a positive and significant effect on organizational performance and job satisfaction. Also, job satisfaction has a positive and significant effect on organizational performance, and job satisfaction mediates the relationship between organizational resilience and organizational performance.

The aim of the research is to provide a suitable reward model for employees in organizations, which is descriptive-survey based on the nature and method. A qualitative method has been used to analyze the data. For this purpose, we identified the components of appropriate compensation for employees in organizations, which were selected from articles in the country in a completely targeted manner and carried out using the snowball method. Finally, after the necessary investigations, 5 appropriate rewards for employees in organizations were identified, which are: efforts to earn extra salary, efforts to get promotion, efforts to participate in desired tasks, efforts to develop career path, verbal appreciation.

The results showed that there was a negative and significant relationship between management ability and stock price concurrency, and a positive and significant relationship was observed between ambiguity in financial reporting and stock price concurrency. Also, institutional ownership intensifies the intensity of the negative relationship between management ability and stock price synchronicity, and moderates and reduces the intensity of the positive relationship between ambiguity in financial reporting and stock price synchronicity. In other words, capable managers try to gain commercial credit in order to advance the investment and operational projects of the company by maintaining more cash inside the company for a long period of time. Therefore, by using different mechanisms, they have tried to reduce the information ambiguity in the company's environment in order to reduce the information asymmetry and reduce the stock price synchronicity by increasing the transparency of information by citing the signaling theory. In addition to this ambiguity, financial reporting prevents the proper functioning of corporate governance systems in overcoming information asymmetry and agency costs, and causes stock prices to reflect industry and market information more and company-specific information less and have more synchronicity. Also, with the increase in the amount of institutional ownership, considering the controlling and monitoring role that these shareholders have in the companies, the behavior of the managers under the control of these shareholders will be profitable and as a result, the managers will take steps in line with the rights of these shareholders who want to increase the value of the company. . These factors increase the information content of the stock price and more information is included in the company's stock price, which will result in a decrease in the stock price concurrency.

Cash is one of the important and vital resources of any economic unit. Creating a balance between available cash and cash needs is one of the most important factors for the economic health of business units and their continued activity. Cash flows are always one of the emphasized topics in company management. Companies need cash flows in order to make investments in line with the main goal of each business unit, which is profitability. Managers in various micro and macro economic conditions make decisions to make these investments, which depends on their reliance on investment sources, i.e. cash flows. Therefore, the purpose of this research is to predict future cash flows based on operational cash flows, profit and accruals. In order to achieve the goal of the research, four hypotheses were formulated. In order to test these hypotheses, a sample of 81 companies admitted to the Tehran Stock Exchange between 1392 and 1400 was selected using the systematic elimination method. To test the hypotheses of the research, the regression model fitting method has been used in the panel method. The results of the research showed that profit has a positive and significant relationship with future operating cash flow. Also, the results showed that operating cash flow has a positive and significant relationship with future operating cash flow. In addition, the results showed that accruals have a positive and significant relationship with future operating cash flow, and operating cash flow and accruals have a positive and significant relationship with future operating cash flow.

The main purpose of this research is to identify the components of accounting behavior in organizations, therefore, in terms of practical purpose and based on the nature and descriptive-surveillance method (qualitative questionnaire (including two open and closed questionnaires for each of the qualitative Delphi components) and a questionnaire) It is quantitative (pairwise comparison questionnaire and Dimtel questionnaire). In this research, a mixed method (quantitative-qualitative) was used to analyze the data. The sampling method in the qualitative phase is snowball. The statistical population in this section was the upstream documents and records and articles and theses related to this field. The statistical population in the quantitative phase is related to the analysis of multi-criteria decision-making. To calculate the number of experts, the snowball technique was used, and finally 14 interviews were conducted with experts, which reached the saturation point. In the first step, we examined and identified the factors and criteria of accounting behavior through content analysis of documents. Next, the main components and solutions were screened through the qualitative Delphi method. Based on this, according to the Likert spectrum, the criteria of calculative behavior were identified by the average test and the standard deviation of the components.

operations and accounting adjustments (operating accruals). Since cash Economic units should disclose information based on the agreed framework in order to achieve the various goals of the stakeholders. One of these agreed frameworks is corporate sustainability. However, the understanding of the factors influencing the improvement of performance reporting is still unclear. In this regard, auditing and related issues are part of the factors affecting the sustainability of companies that have not been investigated yet. Therefore, the purpose of this study was to examine the relationship between the company's sustainability dimensions and the quality of accounting information and auditors' comments. In order to test the hypotheses of the research, a sample consisting of 143 companies admitted to the stock exchange was collected for the period of 2015 to 2021 and the results were analyzed based on multiple regression and using panel data. The results showed that the auditor's unacceptable comments lead to a decrease in the stability of the company. Also, the auditor's opinion reduces the dimensions of environmental, social and economic sustainability. In the same way, the quality of accounting information increases sustainability performance and environmental, social and economic dimensions.

The returns of the companies' shares have always been of interest to the stakeholders, and the profitability of the companies in the future and the ability to predict it can be a very useful help to their decisions in buying and selling shares and giving credit to the companies, as well as a warning to the managers to improve their performance, etc. Regarding the importance of this issue; the present study examines the relationship between momentum strategy and economic growth with abnormal returns in companies listed on the Tehran Stock Exchange. For this purpose; The information of 108 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2018 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicated that there is a negative and significant relationship between momentum strategy and abnormal returns, and there is a negative and significant relationship between economic growth and abnormal returns.

Financial helplessness is a phenomenon that every organization is likely to face, especially since there are always political, economic, social, cultural, and health risks. Considering the fluctuations and possible events that are always happening, today the discussion of financial knowledge and risk taking and its effect on the success of banks is of great importance. The purpose of this research was to determine the relationship between knowledge management and financial risk-taking with financial helplessness of banks in 1402. The research tool was a researcher-made 5-choice questionnaire that was distributed among 100 bank employees using a targeted sampling method. Regression was used to predict the dependent variable. The findings showed that there is a significant and inverse relationship between knowledge management and financial helplessness of banks. Also, there is a significant and inverse relationship between financial risk taking and financial helplessness of banks. Based on the results of the research, banks should always improve their knowledge management and financial risk taking based on internal and external events to avoid financial helplessness. Due to the continuous advancement of knowledge and existing risks, banks cannot stay away from the policies of maintaining risk tolerance and knowledge management along with the management of possible risks in order to stay in the competitive scene. This research has value to help the success of banks.

Today's organizations and institutions, in addition to performing their traditional duties, have been required to perform other activities, which is referred to as the social responsibility of the organization, which means responding to society's expectations. Therefore, organizations should pay attention to the impact of their activities on the surrounding environment and people in society. The purpose of this research is to investigate the role of social responsibility dimensions of the organization on the understanding of brand reputation and special value of the brand. Therefore, three hypotheses were proposed, standard questionnaires were used to collect information, after analyzing the information, the findings of the research show Dad: Brand reputation and social responsibility of the organization have a positive and significant relationship with the special value of the brand. Also, the social responsibility of the organization does not moderate the relationship between the brand's reputation and the special value of the brand.

In today's world and the all-round progress of organizations and industries, the dependence of organizations and their employees on each other and their unbreakable relationship is abundantly observed and a lot of changes and transformations occur in them. That the employees of the organizations feel that they will not lose their jobs due to these changes and developments and that they have a stable job and can continue in this job in the future is one of the needs that every employee should be sure of and security. His job is secure. The main purpose of this research is to identify the components of job security that are effective on calculating behavior with the approach of textual content analysis, so in terms of the practical purpose and based on the nature and descriptive-surveillance method. In this research, the textual content analysis method for data analysis- have been used. The sampling method is snowball. The statistical population in this section was the upstream documents and records and articles and theses related to this field.

Today, in the current complex and turbulent world, and the increasing uncertainty of the competitive environment, only companies have the ability to compete and survive in this field, which are fully aware of the business environment and take into account the characteristics of their supply network. Creating new capabilities in order to achieve superior performance. Investing under conditions of uncertainty is one of the most important categories that has attracted the attention of financial management specialists for a long time. Investors consider various factors when deciding to invest. In the meantime, paying attention to the performance indicators of the target companies affects the investor's decision. Therefore, it is very important to know the factors that affect the performance of companies. The purpose of this research is to evaluate the performance between the level of environmental (market) uncertainty and the use of real option by managers of listed companies. This research is applied in terms of purpose and descriptive-correlation in terms of nature. The method of data collection is document analysis, and the required data is obtained from the audited financial statements of companies listed to the Tehran Stock Exchange, databases and existing software in this field, such as "Tadbir Pardaz" and "Rehvard Novin" software. The statistical population of this research is the companies listed to the Tehran Stock Exchange between 2016 and 2022. In this research, the method of targeted sampling or systematic exclusion has been used and the 194 sample has been choiced. The results of the hypothesis test of the current research show that environmental uncertainties have effects on real options.

The aim of the current research is to rank the factors affecting the choice of customers in business, which is descriptive-surveillant in terms of practical purpose and based on nature and method. A qualitative method has been used to analyze the data. For this purpose, we identified the factors affecting the customer's choice in the business through textual content analysis, which were selected by the snowball method. Finally, after the necessary investigations, 9 factors affecting customer selection in business were identified, and in the next step, we ranked them through the ANP-DEMATEL method. The results of the research showed that the prioritization of the following customer selection criteria is as follows: brand and durability of the product; previous experiences, price, awareness, quality, durability, health and suitable and attractive packaging of the product, rewards, the key to success, benefits. and the appearance of the product, easy access to the product.

According to the background of the subject of "behavioral economics" in the inter-field of economics and psychology, there is a very rich literature in this field, which, considering the relatively new nature of this field, provides a very suitable platform for further research in this field. However, the lack of specialized review studies in this field in Persian language is very evident. This research tries to review the articles written on the subject of behavioral economics and in particular the basic and new strategies that behavioral economics provides for the analysis of consumer behavior in a categorized form and by citing authoritative publications in the relevant field. . This research takes a step towards drawing a comprehensive view for the reader with a systematic review method. After searching the databases, 38 articles related to the topic were selected with certain criteria; Then the findings of the articles are categorized and presented in 9 cases. After studying this research, the researchers of economics and financial management have found a relative nobility compared to the studies done in this field and can expand the boundaries of knowledge in the subject of "explaining consumer behavior" with the tools and strategies of the science of "behavioral economics". ", identify the fields and passages of this issue and pursue their desired questions.

The subject area of the research has been to study the relationship between cash retention and investment efficiency of companies listed on the Tehran Stock Exchange by examining the moderating role of managerial overconfidence. The time domain of the research has been considered for 7 years from 1394 to 1400. The research area is the companies accepted in the Tehran Stock Exchange. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 115 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first, pre-tests of heterogeneity of variance, Limer's F test, Hausman test and Jarek-Ber test and then multivariate regression test were used to confirm and reject the research hypotheses (Eviuse software). The results of the research showed that there is a significant relationship between cash retention and investment efficiency of companies listed on the Tehran Stock Exchange. Management overconfidence has an effect on the relationship between cash retention and investment efficiency of companies listed on the Tehran Stock Exchange.

The present study was conducted with the aim of investigating the relationship between company risk, operational efficiency and board of directors' compensation with regard to the moderating role of company size in companies listed on the Tehran Stock Exchange. In terms of classification based on objectives, the current research is of applied type and in terms of data analysis method it is cross-sectional correlational research. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange in the period of 1396-1400, and 154 companies were analyzed as the final sample of the research. The collected data of the companies were analyzed using regression analysis and using Eviews and Stata software. The results of regression analysis using the method of fixed effects and generalized least squares and hypothesis testing show that there is an inverse relationship between company risk and board of directors' compensation, and there is a direct and significant relationship between operational efficiency and board of directors' compensation and between company size and board of directors' compensation. . Also, the results show that company size inversely moderates the relationship between business risk and board compensation and directly moderates the relationship between operational efficiency and board compensation.