فهرست مطالب سید کریم قادرزاده

According to trade off theory, firms check their capital structure in case of deviation from the optimal structure or a goal to achieve their target structure, and these adjustments has different speed in various firms. In this research, the relationship of accounting conservatism in the adjustment of capital structure of firms has been investigated. To conduct this research, 98 listed companies in Tehran Stock Exchange were used during the period of 2002 to 2022. The research results show that conservatism can play an important role in accelerating the adjustment of capital structure of firms. Also, the results of this research indicate that large and profitable firms have a longer period of time to adjust their capital structure and achieve the target capital structure if they use external sources for financing due to their less desire for external financing. In other words, the large and profitable firms have a lower adjustment speed.

The firm's goal is to maximize shareholder wealth, but achieving it in the long run without the consent of the public is seriously questioned. Thus, balancing social goals with financial worries has become an important issue in corporate governance. In other words, social responsibility may lead to customer satisfaction, branding and ultimately increase profits for the company. But a continuous increase in costs in this area to a certain level will lead to a net increase in benefits, and from a certain level, the growth of costs will be much greater than the benefits. In this study, 152 companies active in the stock exchange in the period 2007-2021 were used to investigate the nonlinear relationship between social responsibility and cash flow fluctuations as a company performance index. The results show that social responsibility and cash flow fluctuations have a nonlinear relationship and the marketing variable has led to a weakening of this relationship.

 Few empirical studies have examined why companies voluntarily and without any legal obligation disclose information about their human resources. The purpose of this study is to explore the motivations for disclosure of employee information in the annual report of companies and to achieve this important, the three-dimensional model of Stakeholder Theory Ullman (1985) has been used. Accordingly, 107 companies listed on the Tehran Stock Exchange during the years 1392 to 1397 were examined. To test the hypotheses, multivariate regression method with a combined data approach was used. The results show that the power of stakeholders has a positive and significant effect on the disclosure of employee information based on content analysis with both index and frequency approaches.Also, the strategic situation has a positive and significant effect on employee information disclosure based on the index approach, but does not have a significant effect on the frequency approach, and finally the company's financial performance does not have a significant effect on employee information disclosure based on both index and frequency approaches.

Internal control quality of a firm can be affected by its specific features, auditing quality and corporate surveillance. Establishing an appropriate internal control system in firms will enhance accountability and financial transparency. This study is aimed to investigate the effect of managerial Ability on internal control quality. Thus, the study applies management compensation and managerial efficiency as indexes of managerial ability, and uses internal control system weaknesses in auditing report as an index of the internal control quality. This is an applied research with and causal method. The sample consists of 87 firms listed in Tehran Stock Exchange during the period from 2007 to 2016. To test the hypothesis the Logit regression method has been used considering the nature of the dependent variable. Results indicate that there is no significant relation between management compensation and internal control quality. Also, a negative relation between the managerial efficiency and the internal control system weaknesses indicates that managerial ability can improve the internal control system.

From the earliest classic studies by Bowen (1953), the importance of Corporate Social Responsibility (CSR) and its impact on society has been explored from various viewpoints ,Which finally leads to the development of the reporting framework and the concept of corporate social responsibility .The purpose of this study was to conduct research on whether corporate social responsibility have a significant relationship with corporate performance evaluation in terms of accounting-based measures (return on assets and earnings per share), Economic based measures (Economic value added and market value added) and Market based measures (Stock returns and Cost of Capital).. All the listed companies on Tehran Stock Exchange as the population of the study have been analysed and 65 of them for a time period of 10 years since 2006 to the end of 2015 have been chosen according to the features of this study. The results indicate that corporate social responsibility disclosure has a direct and significant effect on the rate of return on assets, Earnings per share and economic value added. Also, corporate social responsibility disclosure has an inverse and significant effect on the cost of capital. However, corporate social responsibility disclosure has not had a significant impact on market value added and stock returns.

In recent years, Researchers in the field of corporate social responsibility have focused their Attention to identify the factors influencing corporate social responsibility disclosure. However, a large share of these studies belongs to developed countries and few studies have examined the developing countries with emerging economies. The aim of this study is identify and ranking the factors influencing of corporate social responsibility disclosure. Therefore, Data of 104 Production firms listed in Tehran Stock Exchange were analyzed during the period from 2006 to 2015 In two stage included the first stage; identifying the factors influencing the level of corporate social responsibility disclosure and the second stage; ranking the significant variables identified in the first stage. The results of the first stage of research to test the hypotheses using multivariate regression models indicate that economic factors, corporate characteristics and corporate governance factors have significant influence in explaining corporate social responsibility disclosure. Also, results of the second stage of research to ranking important variables using data mining approach, including decision tree C5, neural networks, Bayesian networks, logistic regression models and the comparison of these models, showed that the decision tree model C5 has been more efficient than other models. Accordingly, in order of importance, company size, financial leverage, management ownership, ownership concentration, CEO duality, inflation, corporate age, profitability, and board independence variables have been most important in determining of corporate social responsibility disclosure.

The purpose of this study is to investigate the effect of liquidity on profitability Iran Khodro automobile company. This study has used the Bounds test and Autoregressive Distributed Lag (ARDL) models during 1375-1389 .In this study is used in addition to traditional measures of liquidity¡ such as the current ratio and quick ratio. The new measures include a new comprehensive liquidity index¡ the index was adjusted¡ the index of net cash and cash conversion cycle eventually unadjusted index. In this regard¡ have been used to control other variables that affect profitability such as financial leverage and GDP. According to the results¡ that the use of new and innovative liquidity more appropriate indexes is to examine the relationship between liquidity and profitability.The use of a weighted average and periods of receivables and current liabilities and as well as the balance of cash and securities and cash conversion cycle in the new indexes calculation than traditional indexes suggest that in the experimental studies used from new indexes of liquidity than traditional indexes.