زینب نوربخش حسینی

The main purpose of this research is to investigate the impact of tax avoidance on company performance, emphasizing the role of ownership structure. 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 Baghdad Stock Exchange and they were investigated in the period between 2017 and 2021. Also, to collect the required data and information, firstly, the library method and document studies were used. The basis, theoretical foundations and literature of the research were collected from specialized Latin books and magazines and explanatory notes of selected companies, compact discs of the image and statistical archive of the Baghdad Stock Exchange Organization. Then, the necessary data to test the research hypotheses were extracted by referring to the financial statements, the stock exchange website and other databases. In order to investigate the relationship between the variables, linear regression and Eviuz Naxe 8 software were used. The results of this research showed that the level of tax avoidance has a negativesitive and significant The effect on stock returns, as well as management ownership, has an inverse and significant relationship on the relationship between tax avoidance and stock returns, on the contrary, institutional ownership has no effect on the relationship of avoidance. There is no tax on stock returns.

The purpose of this research was to investigate the impact of sustainability performance in the social, environmental, governance and financial domains on investment efficiency with an emphasis on the role of financial reporting quality. The statistical population of this research was all the companies accepted in the industry and mining sector of Tehran Stock Exchange whose data was available. For this, data for 150 companies admitted to Tehran Stock Exchange from 2013 to 2021 were collected and analyzed. In terms of classification based on the purpose, the current research was of the type applied carried out using a deductive-inductive arguments framework. The results of the study showed that the financial and non-financial dimensions of the company's sustainability (social performance score (SOC), governance (GOV), ethics (ETH), environment (ENV) and economic (ECO) have significant impact on investment efficiency. We also found a significant relationship between the impact of quality of the financial reporting and financial, non-financial dimensions of the company’s stability and investment efficiency.

Transactions with related parties affect the financial situation, financial performance, and financial flexibility and also affect the reported profits of the business unit. In this regard, the managers, especially the CEO, play an important role in the management of the company, which are considered as an essential element in advancing the goals of the organization. The characteristics of the CEO play an important role in guaranteeing the quality of the financial reporting process, and weak governance can be said to be the cause of recent corporate failures, which have manifested in the form of fraudulent financial reporting and failure to comply with financial ethics. This research was conducted with the aim of investigating the relationship between non-compliance with ethics in financial reporting (the presence of fraud in financial reporting) and transactions with related parties according to the characteristics of the CEO. For this purpose, using the data of 150 companies over a period of ten years, it has been investigated using a multivariate regression model. The results of the hypothesis test showed that Nonconformity of financial ethics in financial reporting (fraud in financial reporting) has a positive and significant effect on transactions with related parties. Also, the CEO's influence, experience, ability and narcissism of the CEO have a significant effect on the relationship between Nonconformity with financial ethics in financial reporting (fraud in financial reporting) and transactions with related parties. Finally, it can be said that transactions with related parties can be used as a way to optimize the allocation of internal resources and reduce transaction costs. But the opportunistic and unethical behavior of managers misleads the results of operations or has an unfavorable effect on the wealth of minority shareholders.

The management's ability to use resources, through creating a sustainable competitive advantage, is a factor in increasing intellectual capital and, as a result, increasing the value of the company, and capable managers have more motivation to invest more favorably in intellectual assets, which can also improve the company's performance. The purpose of this research is to investigate the effect of management ability on the increase of investment in intellectual capital according to the life cycle of companies listed on the Tehran Stock Exchange. The current research is applied in terms of purpose, and in terms of methodology, it is descriptive of causal (post-event) correlation. To test the hypotheses of the research, 149 companies were selected from 2012 to 2021 using the systematic elimination sampling method from among all the companies admitted to the Tehran Stock Exchange. To test the hypotheses of this research and determine the relationship between independent and dependent variables, econometric models have been used and the relevant hypotheses have been investigated using the panel multivariate regression method. The findings of the research show that management ability increases intellectual capital. Also, the CEO's job concern (the CEO's lack of influence) increases the positive effect between management ability and intellectual capital. Contrary to that, the job concern of the CEO (the decline stage of the company in the life cycle) does not have a significant effect on the relationship between management ability and the increase of intellectual capital.

One of the obstacles affecting the financial decisions of managers is the occurrence of financial crises in the world, and in the current context of the corona virus crisis, it also affects the global economy, including the Iranian economy. The present study examines the comparative effect of the global financial crisis and the corona crisis on the Iranian capital market. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event).The statistical population of the study on the Tehran Stock Exchange and were surveyed over a period of 14 years between 2007 and 2020. The method used to collect information was a library and the relevant data for measuring variables were collected from the site of the stock exchange and technology management of the stock exchange and preliminary calculations were performed in Excel software. Then, Eviews software version 12 was used to test the research hypotheses.The results of the study show that the global financial crisis has a negative impact on the Iranian stock market index. Corona virus outbreak crisis affects Iran's stock market index. The impact of the corona crisis on the stock market index is greater than the global financial crisis. These results were also confirmed by industry index. But for the OTC index, the impact of the financial crisis on the OTC index of Iran is not significant. But the crisis of Corona virus outbreak has a positive effect on Iran's OTC index.

One of the main concerns of creditors, investors and governments, which to some extent prevents their potential losses, is the timely identification of companies that are on the verge of financial distress. the purpose of this study is to analyze the content of published articles on the topic of financial distress. The statistical population of the study is the articles published in financial distress in all journals published in the field of accounting, auditing and finance in the period of 1382 to 1399. In this research, descriptive statistics method and Excel software have been used to analyze the data. Findings show that in 47% of articles on financial distress is used as an independent variable, 32% as a dependent variable and 58% as a mediating variable. Also, about 40% of these articles have been published in accounting journals 12% of financial helplessness articles have been published in the field of financial management and 10% of them have been published in the field of finance. In general, it can be said that Iranian researchers are very interested in researching financial helplessness, and it can also be said that financial helplessness in the field of accounting, auditing and financial research has been discussed, which shows the importance of Preserve the capital of investors.

the purpose of this study is to investigate the role of size and age of the companies in their effort to observe social ethics (social responsibility). Ethics is a set of do's and don'ts and is one of the instincts and rational axioms of human beings and is one of the most important goals of the prophets according to the Qur'an; because the exaltation and happiness of man depends on adherence and beauty to the divine morality. This article intends to address the concept of professional ethics and its importance and various dimensions and the need for ethics in today's organizations. In this research, Cadal site and new Rahvard software have been used to collect information. To test the research hypotheses, financial information and social ethics of 86 companies during the 90s and using stata software at 95% confidence level and regression method were used. The results of this study indicate that there is a direct and significant relationship between the size and age of the company with respect to social ethics in the field of environmentandsocialparticipation.

The value of a company from the perspective of the investors is an important issue. How a company performs, capital returns and profits are effective to determine the value of the company. The investors and the shareholders are always looking for a company to invest in, that the company has high value and provides the needed assurance of them about company's performance and financial information. Due to the auditors have a significant role in reassuring investors by reviewing financial statements and reporting accurate, complete and impartial information; In this study, the characteristics of auditing and its impact on the future value of companies listed on the Tehran Stock Exchange and Securities, were investigated. In this regard, 176 companies as the samples, through the systematic elimination between 1390 and 1398, with the aim of studying the impact of the audit committee criteria (size, expertise and independence) and independent auditor criteria (size, expertise and independence) were studied. The results of this study show that the characteristics of the audit committee do not have a significant effect on the value of the company and also states that among the characteristics of the independent auditor, the expertise has a positive effect and the auditor independence has a significant but negative effect on the value of the company. The results also indicate that the size of the audit firm has a significant and negative effect and the auditor's tenure period has a positive effect on the future value of the company.

The purpose of this study is to analyze the impact of management ability on firm behavior in response to competitive market threats. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2009 and 2017. In this study, the ability to manage the independent variable and the company behavior of the dependent variable was considered. The present study is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of research. It is descriptive and in terms of method is in the category of correlational research. In this study, a library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 133 companies were selected as a statistical sample. Descriptive and inferential statistics have been used to describe and summarize the collected data. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and, then multivariate regression test was used to confirm and reject the research hypotheses (EVIEWS Software). The results showed that the ability of managers affects the company value; in addition, competitive threats affect the relationship between managers' ability and investment in research and development costs and company value; The results obtained in this research are consistent with the documents mentioned in the theoretical framework of research and financial literature.

One of the branches of social and environmental accounting can be water accounting. Water accounting improves decision-making process and helps organization planning¡ control and accountability for resources. Also¡ water accounting is systematic process of identification¡ detection¡ quantification¡ reporting and providing validation information about water¡ water rights and other claims and liabilities toward it. The main goal of on water accounting can be social and economic factors effects on management of water resources. Entering Accounting to the water issue could lead to advantages and disadvantages. Water accounting problems is more about appropriate water numerical measuring. In this regard¡ this study has examined water measuring indexes and also formulas derived from water economical models.

Firm size generally has been used as a control variable in positive accounting and finance researches. Firm size can be measured by several indicators such as book value of assets, market value of company (or sum of share and total liabilities values), value of sales and number of employees. In this study the effects of using different definitions of firm size on ranking of firms (for an assumed definition of size), and on goodness of fit in the liquidity forecasting model (the ratio of operating cash flows to sales) were inspected, using a sample of 120 manufacturing companies listed in the Tehran Stock Exchange, in the years 2006 to 2012.
The result showed that ranking of the companies with regard to different definitions does not change in response to firm size, significantly. But, in the operational liquidity forecasting model, the definition of firm size in terms of sales value, in both the logarithmic and relative value scales, has the lowest forecasting error.