فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 13 (تابستان 1398)

The present study seeks to investigate the relationship between earnings management, disclosure of financial information and financial crisis in companies admitted to Tehran Stock Exchange. In terms of purpose, this research is an applied research method, and the method and nature of the research is descriptive-correlative and comparative. The statistical population of the research is all companies accepted in Tehran Stock Exchange. For this purpose, the information of selected companies was collected from 1388 to 1393 and used to study the research hypotheses. The results confirm the assertion of all the hypotheses. Thus, the financial crisis of the company affects the management of profits in the company, the financial crisis of the company affects the management of profits in a company, the financial crisis of the company affects the disclosure of information in the company, disclosure of information on the company on the management of profits It has a real impact, disclosure of information on the company's management of profits is artificially affected. Therefore, the main hypotheses of the research have been confirmed and indicate that the financial crisis of the company affects the disclosure of information and the company's profit management. Disclosure of information affects corporate earnings management.

In today’s world along with increasing using of information technology, demand to ensure timely of mass information was increase. Realization of this important need to move from traditional audit to the continuous audit. Continuous audit is type of auditing that obtaining the results Simultaneously or in the short period after befalling the financial events. During the past decade and consistent with the technology’s progress, research began in continuous audit. Audit court of Iran similar the other todays organizations To increase the efficiency and effectiveness of activities was requires the application of information and communication technology and put the National Project Implementation and Realization of electronic monitoring system. The purpose of this research is check The effect of using electronic monitoring system, the Supreme Audit Court on the quality of the audit report that preformed by Using structural equation modeling with partial least squares method with smartPLS software. Review shows that the Project components electronic monitoring system and Other factors outside the project has Significant positive effect on the quality of the audit report.

All companies can not financing and have financial constraints to finance. Financial constraints have external factors due to macroeconomics as well as internal factors stemming from company management. A very important external factor is the financing of companies is the economic cycle, and it is obvious that when the country is in crisis and recession, financing is hard, of course, corporate financial constraints will increase. One of the factors that could be the company's financial constraints will affect is accounting conservatism Companies that are more cautious about their reports are definitely more reliable banks and capital providers. The purpose of this study was to investigate the effect of economic cycles on the relationship between accounting conservatism and financial constraints in companies listed in Tehran Stock Exchange. In this study, using systematic methods, a sample of 80 companies of the companies listed in Tehran Stock Exchange for the period 1387 to 1396 were selected. The variables and theoretical study proposed three hypothesis for research and econometric methods were used to test the hypothesis.The results of the hypothesis test showed that the economic cycle has a significant effect on the financial constraints, as well as the economic cycles has a significant effect on the relationship between accounting conservatism and financial constraints of the companies listed in the Tehran Stock Exchange.

Performance appraisal refers to a series of actions and information that is used to increase the level of optimal use of resources and resources to achieve goals in an economically efficient manner. Without performance evaluation, it can not be used for growth and development. Although hotels are considered in the service sector, in fact, they include three types of industrial activities (room, food and drink), and their contradictory structure makes it possible to apply a different set of performance criteria.. The research is applied in terms of purpose. The present study is based on the nature and method of descriptive and case study. The technique used in this study requires that information be obtained from experts and hotel industry specialists. The research community has been related to related topics in Guilan province. After extracting the dimensions and indicators of the research using the literature review, 10 experts from this field were used.

The purpose of this study was to investigate the psychological effects of factors on purchasing intention and customer commitment in the first half of 1398. Statistical Society of Mashhad Mashhad Garment Clients. In order not to limit the population of the population, using Morgan's table, 385 people were selected as the statistical sample. The questionnaire was randomly distributed among them. This research is descriptive-correlational. The questionnaires were obtained using Cronbach's Alpha coefficient higher than 0.7, which means that the instrument has the appropriate reliability. In this research, descriptive and inferential methods were used to analyze the data. Using SPSS software, Pearson correlation coefficient and t test were used. Based on the hypothesis test, the psychological impact on the intention to buy approved customers and the psychological impact on the accrued customer was confirmed.

The purpose of this study was to investigate the effect of job characteristics on organizational citizenship behavior. The statistical population of the survey was 200 employees in Mashhad's municipality's 4th district. Using a Morgan table, 127 individuals were selected as the statistical sample. The questionnaire was randomly distributed among them. In this research, the Hackman and Oldham Job Features Questionnaire )1997) and Oregon's Organizational Citizenship Behavior Questionnaire (2000). This research is a descriptive-correlational study. The reliability of the questionnaires was obtained using Cronbach's alpha coefficient greater than 0.7, which means that the instrument has a good reliability. In this study, SPSS version 2 was used to analyze the data. In the test section of the research hypothesis, the findings showed that job characteristics positively affect organizational citizenship behavior.

In our country, some government agencies have moved towards using accrual accounting principles. Therefore, it seems that the basis used in public accounting can affect financial information and decision-making based on this information, and if selected as a basis for forecasting and budgeting, it will cause major changes in allocation. Resources. This paper seeks to provide a glossary over the quality of information accounting on beneficial decision making. While addressing the historical concepts in the field of information quality accounting, the paper addresses the views associated with this accounting and how it is reported. Accounting measures to measure economic events and generate required financial statements for use by stakeholders. To increase the reflection of accounting figures, the financial statements should be verified by independent auditors. Hence, this financial statement confirms the usefulness of the decision to make a decision. This article is a scientific publication. The method of this research is a post-event type that is in the field of positive accounting research and based on the actual information of financial statements of companies admitted to the Tehran Stock Exchange. The present research is descriptive in terms of method.

The present research is applied for the purpose and the type of data collection is a descriptive study. Specific questions based on the purpose and issue of the research, including issues related to the seven dimensions of organizational health. The questionnaire was prepared by Bartho Honey and his colleagues and has three levels (technical, administrative, institutional) in seven dimensions (morale, scientific emphasis, observation, construction, resource support, managerial influence, institutional unity) and includes 44 items in the five Likert options. The fact is that Joan Translated into Persian. The statistical population of the study consists of operational and middle managers of Iran Khodro production lines, which number is 238 people. In this research, simple random sampling method will be used. After analyzing the statistical data from the sample of managers and experts of Iran Khodro's lines of production, there was a significant and positive correlation with correlation coefficient and significant number (0.00) between organizational health and managers' commitment. This is a statement that is one of the important factors affecting managers' commitment to organizational health and should pay particular attention to increasing commitment of managers to the organization.

The prediction of stock returns has always been considered as one of the most important discussions of financial markets, The purpose of this study is to analyze the effect of components of profit flow on stock returns in Fama and French models and the HXZ model. In this research, multivariate regression model was used to confirm and reject the research hypotheses, The results of this study, based on the information obtained from 140 companies listed in the Tehran Stock Exchange between 2012 and 2016, indicate that the specific components of the financial report based on the impacts of the profit on the extra return on the two models, the pricing of five Fama French and the HXZ pricing model, as well as the effect of specific components of earnings momentum based financial reports on the predictive power of Fama and Franch's five-factor model in explaining the extra stock returns over its effect on the HXZ model.

Narrow nose is considered to be a behavioral trend among managers who are more inclined to plan, monitor, and evaluate performance in current courses, and less attention to long-term courses. Competition increases the risk of entry into the market due to unpredictable and unsustainable conditions. Competition increases the risk of entry into the market due to unpredictable and unsustainable conditions. Also, the adoption of operational decisions involves bearing various costs, which, in the event of a rotation of economic conditions, will inevitably lead to a risk. The purpose of this research is to investigate the effect of short-run management on the relationship between product market competition and the risk of operating decisions in companies admitted to the Tehran Stock Exchange. For this purpose, the required data from 82 listed companies in Tehran Stock Exchange during the period of 1386 to 1396 were collected and analyzed using regression models. The results of hypothesis testing show that management short-run relationship has a negative and significant effect on the relationship between product market competition and the risk of operational management decisions.

The purpose of this research is to investigate the effect of logo design on consumer purchasing decisions on food products. This research is applied in result, descriptive in goal, quantitative in method, and a field survey tool. The statistical population of the study consisted of all food consumers of Bushehr province stores. For sampling, at first, they were selected cities by cluster selection and then 384 people were selected according to the Cochran formula by simple random sampling method. The data gathering tool was a researcher-made questionnaire. Validity of the questionnaire was confirmed by the opinion of academic experts and its reliability was confirmed by Cronbach's alpha coefficient of 0.978. To analyze the data and test the research hypotheses, structural equation method was used by Smart PLS software ver 3. The results of the research showed that logo design has an impact on the promotion of the brand value of food products Logo design has a positive effect on brand equity components including brand awareness, brand association, perceived quality and brand loyalty.
The results also showed that logo design has a positive effect on the customer's decision to purchase food products with the mediating role of brand equity. From brand equity components, the customer loyalty component has played a minimal role in the relationship between design of the logo and customer decision.

 The purpose of this study was to investigate the effect of revision factors on earnings forecast on bias in predicting cash flows and market response to those, for companies that have been listed on Tehran Stock Exchange. The scope of this research is the companies accepted in the Tehran Stock Exchange and time period is between 2012 and 2016. The present research is an applied research; if the classification of types of research based on the nature and method is considered, the method of this research is essentially descriptive, and in the view of the method, it is considered as a correlation study. In this study, library was used to collect the data and information. In the research data section, data was collected from sample companies by referring to financial statements, explanatory notes and stock exchange monthly. Based on the sampling method, 121 companies were selected as the statistical sample based on the Cochran formula. In order to describe and summarize the data collected, descriptive and inferential statistics are used. In order to analyze the data, pre-test variance analysis, Flimmer test, Hausman test and Jarck-Bera test were used. Then, multivariate regression test was used to confirm and reject the research hypotheses (Eviews software). The results showed that the revision factors in the forecast of earnings affect the bias in predicting the cash flows. In addition, the market responds to the bias in predicting cash flows and revisions in earnings forecast. Finally, the results showed that there is a significant correlation between the prediction of earnings and the realized return on investment. The results obtained in this study are consistent with the documentation referenced in the theoretical framework of the research and financial literature.

Overinvestment influences the financial leverage and the corporate financial system liquidity. There is a relationship between corporate leverage and overinvestment when the financial system's cash flow is high, and this causes a change in the role of financial leverage. The purpose of this study is to investigate the impact of the financial system liquidity and corporate financial leverage in corporate overinvestment. By understanding these effects, we can prevent from excess liquidity, which leads to investment problems and the disruption in the corporate financial leverage. This study examines the data of 120 companies listed in Tehran Stock Exchange during the 2012-2017 period. To explore these effects, the overinvestment (OVERI), the financial leverage (LEV), the liquidity (DLIQ), the corporate free cash flow (FCF), the concentrated ownership (OWN), the family ownership (FAM), and the current ratio (CR) variables will be evaluated. For data analysis, first, the F-Limer test (i.e., the Chow test) is used to determine whether to use ensemble regression or panel data regression. In the next step, Jarque-Bera tests will be performed to measure the normalization of model errors. Besides, Breusch-Godfrey tests will be used to carry out serial autocorrelation. Finally, Breusch-Pagan tests will be utilized to detect the heteroscedasticity in synthetic data. In this study, the synthetic data approach has been used to estimate the model and test the hypotheses. Furthermore, Chow and Hussmann tests have been used to determine the model pattern. According to the results of these tests, the ensemble regression pattern was used. Finally, the results of the research hypothesis test showed that the first and second hypotheses of the study were confirmed at 5% error level.

Growing attention has been paid to the role of women in business management in the global economy, mainly due to the increased emphasis on gender equality. Despite the importance of women entrepreneurship, recently the research focus on entrepreneurship has been increased on Females' entrepreneurship dynamics. This article, by reviewing the articles on women entrepreneurship in the family business, pursues two goals. Firstly, by reviewing some of the papers published between 1975 and 2016, we are eager to advance our perceptions of Females' entrepreneurship research in other countries. Secondly, we will identify the gaps in the research literature, and we hope that researchers within the country can develop research fields in this regard.

Today, for many reasons, brands act in the same way as the type of product or service they offer. Insurance companies are no exception. In such a situation, only companies can distinguish themselves with a specific, well-defined and predefined identity. In view of the importance of the role of customer relationship management in conveying brand-name communication to customers, especially in service organizations, the purpose of this research is to evaluate the impact of brand identity on performance through the role of mediator of customer relationship management with Iranian insurance company. All customers who use Iranian insurance services were selected as the statistical population of the study, using a sample of 384 people who were selected by Cochran sampling method. This research was a descriptive-correlational study and data were collected using a questionnaire. Took A questionnaire was used to measure the variables in the Likert spectrum. The validity of the research tool was confirmed by a panel of experts and experts and the reliability of the questionnaire was confirmed by Cronbach's alpha of 0.813. To fit the model, the path analysis method was used to study the hypothesis of the research, using structural modeling and LISREL 8.8 software. The results indicate that brand as service, brand as symbol, brand as organization and brand as a person have a positive impact on organizational performance. However, the effect of brand as a service on organizational performance has been higher than other factors.

The purpose of this study was to investigate the effect of job features on the motivation of public services. The statistical population of the research is all employees of district 4 of Mashhad municipality. Using a Morgan table, 127 students were selected as the statistical sample. The questionnaire was randomly distributed among them. In this research, the Transformation Leadership Questionnaire Hockman & Oldham (1997) and Perry and Wise Public Service Motivation Questionnaire (1997) were used. This research was a descriptive-correlational study. The reliability of the questionnaires was obtained using Cronbach's alpha coefficient greater than 0.7, which can be said that the instrument has an appropriate reliability. In this research, descriptive and inferential statistics were used to analyze the data. In the test section, the hypothesis of the research was utilized by using the smart PLS software using partial least squares method. The results showed that job features positively affects the motivation of public services.

One of the factors that can affect stock returns is the financial stress that can be defined as a lag in the normal performance of financial markets. Studies in the study of the effect of the pressure of the psychological pressure on the efficiency focused only on conditional probabilities and subsequent impulses and ignored the first impulses. On the other hand, the metrics presented merely assessed the market risk and did not indicate whether the risk could have a relationship with the average returns. Therefore, in this research, a new criterion for assessing market risk is used which takes into account the relationship between risk and the sub-components of returns. The present study is a applied-correlation type. The statistical population of the research is the companies accepted in the Tehran Stock Exchange between 1385 and 1394. The initial number of companies extracted from financial statements was 77 companies, and companies with a financial leverage of more than 0.9 were eliminated, and a total of 61 companies were used to fit the model. A cross-sectional regression model was used to investigate relationships. The results indicate that the market pressures have a positive and significant effect on the unusual stock returns and the unusual stock returns.

The increasing of companies in the Iranian stock market faces investors with different options for investment. Price abnormalities caused by irrational and emotional traders can significantly affect stock returns. Thus, the main objectives of this research are to evaluate and understand the information content of cash holdings among stocks with high specific fluctuations as well as the effect of investors' sentiment and arbitrage restrictions on portfolio returns at different levels of excess cash. This descriptive applied research examines the companies listed in the Tehran Stock Exchange between 2012-2016, and the library has been used to collect data and information. The research data were collected by collecting data from sample companies by referring to financial statements, explanatory notes and monthly stock exchange of the stock market. For sampling according to the Cochran formula, 120 companies were selected as the statistical sample. multivariate regression test to confirm and reject the hypothesis of research has been used with EVIEWS software. Cash holdings in stocks with high volatility contain information content. In addition, investors' sentiments affect portfolio returns at different levels of excess cash. The results showed that arbitrage restrictions also affect the returns of portfolios at different levels of excess cash. Research findings are consistent with the documentation referred to in the theoretical framework of financial research and literature, such as exchange and hierarchical theories and behavioral financial concepts.

This study investigates the pathology of culture in higher education through analysis of the studies in our country. This survey is based on qualitative and content analysis method. The statistical population of this study is all articles devoted to academic culture. In this case, the researcher searches for some key words including pathology of culture, universities, and academic culture Noormags, SSRN, and Google databases. She selects eight articles related to this research topic as a sample. Articles are studied and analyzed. The categories and statements obtained are mentioned as academic culture damages. The results indicates some damage as university management challenges; scientific and theorizing; monitoring and evaluation; elite participation; groups of power and decision making centers; lack of academic freedom; political management; uneducated policy in higher education; decreasing of ethical norms in society; reduction of adherence in scientific norms, philanthropy, intolerance, lack of academic knowledge; students' poor interaction with each other; professors and university; lack of teamwork skills and individualism; and non-feeling in string identity. The results of this research can be used for higher education policy based on the eliminating academic culture damages.

One way to fund capital is to issue bonds and stocks through the stock market. The stock market provides an important role in attracting small businesses and financing companies. Since these markets have a constructive role in allocating resources and national capital, their utility will be in the economic development of society. People in this market expect to gain profit. The most important factor involved in investing in an investor's investment fund is the efficiency of the investment. The statistical population of the research was the companies accepted in Tehran Stock Exchange which 131 companies of 917 years were selected by systematic sampling. The purpose of this research is to investigate the effect of equity investment efficiency on equity companies in Tehran Stock Exchange (TSE) companies using the combined data method during 2010-2017. The results of the data analysis showed that there is a significant relationship between the investment efficiency and the cost of equity, as well as the excessive investment variable on the cost of equity, therefore, with the expansion of studies in the field of investment to the stockholders It is suggested that members of the board of directors of companies, shareholders, audit firms, researchers, etc. be introduced to investment efficiency issues in order to play an important role in reducing the cost of equity

Companies are always affected by uncertainties from their environment. This uncertainty also affects operational activities and reporting. The purpose of this study was to investigate the effect of environmental uncertainty on the relationship between the inventory of materials and goods and the policies of commercial credit in companies admitted to the Tehran Stock Exchange.
This study is objective and from the methodological point of view is descriptive _correlational research. For this purpose, the required data from 80 companies listed on the Tehran Stock Exchange during the period of 2017_2008 were collected. The statistical method used to test the hypotheses using panel data is generalized least squares regression.Uncertainty in the product market and management work make attenuation The relationship between the inventory of materials and goods and the concessional commercial credit.
Considering that the information system is open, effects on the environmentand and it also affects the environment. Environmental uncertainty has a key role in the composition of corporate inventories

The main objective of this research is to investigate the effect of the company's characteristics on the audit quality of the listed companies in Tehran Stock Exchange. This research is related to the relationship between causal variables, from the point of view of purpose, applied and in terms of method, descriptive-post-event, in which the historical information of companies and statistical methods are used to test the hypotheses. In this study, panel data was used to estimate the model. The statistical population of this research is all firms accepted in Tehran Stock Exchange during the years 1391 to 1395; the sample number was selected by systematic elimination method of 127 companies. The Pearson correlation coefficient was used to examine the relationship between variables. To estimate the model, the F lemmer and Hausman tests are used to select the best model through panel data, fixed effects and random effects. Regression was used to test the hypothesis. In this research, the effect of five factors of the company's characteristics on three variables, structure (size of company and leverage), regulatory (independence of board of directors, size of the board of directors) and performance (profitability) are examined. The results of this study indicate that there is a positive and significant relationship between the size of the board of directors and the independence of the board of directors with the quality of audit, as well as the profitability variables, firm size and financial leverage with audit quality.

This research aims to investigate the impact of organizational culture on organizational performance by mediating organizational citizenship behaviour. For this purpose, the components of the organizational culture of Denison are utilized and these components include adaptability, conflict and mission. The research method is applied and in terms of nature are descriptive_ survey and field studies. Statistical population in this research is 1200 employees of the Saderat Bank of Mashhad who were selected by simple random sampling. The questionnaires were used for collecting data that were verified by some experts in the area of the management. After confirming the contrast validity, using factor analysis and its reliability with Cronbach's test was confirmed. To test the hypotheses, the structural equation method has been used with the help of Lisrel software. The results of analysis of hypotheses indicate that organizational culture and its dimensions (adaptability, conflict and mission) have a positive and significant effect on organizational citizenship behavior of Saderat Bank in Mashhad. the organizational culture is positively and significantly influenced by organizational citizenship behavior of Saderat Bank of Mashhad.

This study aimed to investigate the role of regional planning in the educational process. To this end, the impact of the independent variable of regional planning after social and judicial inequality including physical facilities indices of education spaces, human resources index, and economic opportunities on dependent variable educational planning has been studied. The statistical population of Mashhad teachers in district 4 was selected by simple random sampling method. Questionnaires were also used for data collection and t test was used with SPSS software for hypotheses test. The results of the analysis of the hypotheses indicate that regional planning and its dimensions (physical facilities indices of education spaces, human resources index, and economic opportunities) have a positive and significant effect on high school education process. In addition, the results of Friedman's test show that the variables of economic opportunities have the most impact and after the variables of human resources and physical facilities respectively have the most importance in the process of education in high school.