نشریه حسابداری و بودجه ریزی بخش عمومی
سال پنجم شماره 1 (پیاپی 15، بهار 1403)

The main purpose of investigating the impact of improving the quality of financial accounting information by strengthening financial independence in public organizations (Case Study: Municipalities of Tehran Province). The present research falls into the category of applied research and, in terms of method, is a descriptive survey. The population of this study consists of 733 employees working in the municipalities of Tehran province, including senior managers, financial managers, senior accountants and accountants in the year 2023. The sample selection was done based on a mixed sampling method. Due to the limited population, a sample size of 252 individuals was selected according to Cochran's formula. In this research, library research method was used to collect primary data. Field data were collected through distributing standard questionnaires, with 123 questionnaires being received. The data were analyzed using SPSS and SmartPls software. Partial least squares structural equation modeling (SmartPls 4.1) was used for hypothesis teting. The findings of the research indicate that financial independence has a positive and significant impact on the quality of financial accounting information in the municipalities of Tehran province. The results suggest a direct influence of senior management support on two factors: hardware performance and senior accounting knowledge.

The purpose of this research is to investigate the impact of corporate governance, audit quality and public sector accounting on the financial performance of Iraqi manufacturing companies and government organizations using monthly data from 2015 to 2022 using machine learning pattern analysis including decision tree, reinforcing gradient, support vector machine (SVM) and artificial neural networks (ANNs). The results show the significant impact of corporate governance, audit quality and public sector accounting on financial performance. The present study shows that larger companies with stronger governance structure have better financial performance, and focusing on the separation of managerial roles and strengthening effective management structures helps to improve the financial performance of companies. The neural network analysis also shows that these factors have a significant impact on transparency and risk management. Therefore, this research re-emphasizes the importance of corporate governance and audit quality as key indicators in increasing operational efficiency and investor confidence. Therefore, it is suggested that managers and policy makers pay attention to these factors as key components to improve financial performance and economic strength. Finally, the current research is known as a solid foundation for ensuring the health and financial stability of companies in the Iraqi economy and can be useful to a wide range of financial stakeholders and investors.

This research has been conducted with the aim of investigating the effect of the information content of annual dividend announcements on the changes in stock prices of Tehran Stock Exchange companies. This research is based on the objective of an applied type and in terms of nature and descriptive method of survey, as well as the correlational research type. In order to test the hypotheses of the research from financial data, classified and audited active companies accepted in the Tehran Stock Exchange were used in this research, the statistical sample includes 231 companies investigated between 2018 and 2022. In this research, regression model and correlation analysis were used and Eviews software was used for data analysis. The results of the statistical tests showed that at the error level (5%) there is a direct relationship between annual stock return and operating profitability and instability operating profit and there is a significant relationship between the components of operating profitability and the ratio of market value to book value of the stock, as well as between the ratio market value to book value and the stability operating profit and its instability there is a significant relationship, so at the error level (6%) there is a direct relationship between the annual return of the stock and the stable operating profit, so the first, second and fourth hypotheses of the research are confirmed at the confidence level of 95%. And the third hypothesis are confirmed at the confidence level of 94%.

Today, with the increase in public awareness, the expectations of non-financial reporting have gradually increased, and it is expected that society's pressures will lead to an increase in non-financial reporting. In the current research, the relationship between governance, social, environmental and dividend payment of the company with the moderating role of audit quality has been studied. A sample consisting of 149 companies present in the stock exchange during the years 2013 to 2014 were selected using the systematic elimination method (screening). In this research, the problem of governance, social and environmental disclosure has been investigated on the company's dividend payment and whether audit quality moderates the relationship between governance, social, environmental disclosure and the company's dividend payment. Data panel method and EViews software were used to estimate the research model and test the research hypotheses. The results of the research show that the governance, social, and environmental disclosures have a positive and significant effect on the dividend payment of companies. Also, audit quality has a significant moderating role in the relationship between governance, social, environmental disclosure and company dividend payment.

Improving the information system of public sector assets is an essential part of the new public management approach. The need to recognize public assets and its efficient and effective use in many countries, both at the federal and local government levels, is guided by the idea that the government and the public want to have a complete picture of the country's assets and the government is responsible for managing public resources for the benefit of all citizens. The purpose of this article is to define, recognize and measure public sector assets and investigate the potential implications for services in public sector assets. In this regard, two important questions are raised and based on theoretical foundations, previous research and the opinions of public sector accounting standard setting boards at the international level, especially IPSASB, it is discussed. This article provides appropriate insights to define, recognize and measure public sector assets and report them in financial statements.

The present research aims to trace the effect of operating cash flow and stock book value on the financial crisis of companies. In order to achieve the research objectives, a sample of 131 companies listed to the stock exchange, which were selected according to the systematic exclusion pattern, was collected for a period of 10 years from 2012 to 2021. A multivariate linear regression model was used to test the research hypotheses. The results of the regression test at the 5 percent error level showed that operating cash flow and stock book value have an adverse effect on the financial crisis of companies. In fact, with the increase in operating cash flow and stock book value, the amount of financial crisis of the company decreases. When the company has a higher operating cash flow, it is less likely to enter the area of financial crisis and distress, and in fact, a higher operating cash flow is a guarantee of avoiding the financial crisis. Also, when the stock book value increases, the company's debts should decrease, and when the debt decreases, it means that the company is able to pay its debts and is not in a financial crisis.