Journal of Advanced Research in Accounting and Auditing
Volume:2 Issue: 2, 2017

The purpose of this study was to investigate the relationship between corporate social responsibility and systemic risk. This study literature study and analytical the causal, and based on analysis of panel data is. In this study, 70 financial companies listed on the Tehran Stock Exchange during the period 1390 to 1394 were reviewed. To analyze the results of the study Eviews software is used. The first hypothesis, the results indicate that the high score of corporate social responsibility and low systemic risk and low cash holdings have not established a significant relationship and the fisrt hypothesis is rejected. The second hypothesis test results indicate a significant relationship between High-Score corporate social responsibility and systemic risk low and high cash holdings as a result, the second hypothesis is confirmed.

With rapid and frequent changes of technology, the traditional business models must adapt with business environment to survive. Today's organizations need to effectively move towards knowledge resources in order to gain and maintain a competitive advantage in the global economy. Management requires to use their knowledge to satisfy shareholders. Manager's Knowledge and ability to understand financial information improve them in performing duties and improve financial performance and, ultimately, satisfy the owners of organization. This make it easy to understand and interpret financial statements. For this reason, the researchers has done this study aimed to identify the relationship between financial knowledge of middle-level managers and profit (loss) of Companies listed in Tehran Stock Exchange. The research method in terms of goal is applied and in terms of data collection, is descriptivecorrelation study. The results showed that there is a significant and positive relationship between financial knowledge of managers and performance result (except the rate of return on assets index and improve profitability), between manager's level of financial knowledge and performance result (except total debt to total assets ratio and improve earnings performance indicators) and between financial knowledge of managers and performance result (operating profit margin) in the industries of food products and beverages, mining, other non-metal mineral products, machinery and equipment and other industries.

The aim of this study was to investigate the impact of risk on the company's enterprise value (returns) as well as the impact of high levels of forecast profits on risk management in companies listed in the Tehran Stock Exchange. According to the aforementioned study, a hypothesis was proposed that the statistical analysis was performed. The sample included 128 companies listed on the exchange of data over 5 years (1390 to 1394), as the test period, the statistical analysis was performed. The high levels of profit forecasts, optimistic attitude of the management of interest rate forecasts compared to actual earnings. The purpose of the returns, the degree or extent to which the company's financial goals to increase shareholder wealth is achieved and to achieve this important indicator of corporate value (the index of returns) was applied. Operational objectives that the CEO in order to achieve the main goal of increasing shareholder wealth will follow, for the purpose of random sampling is used knock judgment. Multivariate regression was used to analyze the assumptions. The results show that the coefficients of all the independent variables according to statistics obtained from these variables, the results indicate that this ratio is significant. These findings show that the coefficients of the independent variables and values (returns) firms listed in the Tehran Stock Exchange has a significant relationship. The coefficients of independent variables is indicative of the significance of this factor.

Today's disclosure of information is not limited to financial information in the context of financial reports, but they often reveal a bunch of non-financial information to influence the decisions of users. In the accounting culture, disclosure is a generic term and is classified as one of the accounting principles that incorporates all financially important processes and affects all aspects of the financial information. The information published in the annual report can be derived from past information and future information. The classification of past (historical) information refers to past financial outcomes and future disclosure is a class of information that includes current and future projections. For this purpose, the present study investigates the factors affecting the disclosure of information that predicts the future status of accepted companies in the Tehran Stock Exchange during the period of 2008-2014 For this research, 86 companies were surveyed during this period. In this regard, variables such as company size, financial leverage, profitability and type of audit were considered as factors influencing the disclosure of information that predicted future status. Multiple regression analysis was used for testing, and their significance was determined using t and F statistics. Finally, it was found that corporate size, profitability, and type of audit had a positive impact on the disclosure of predictive future information, while financial leverage did not.