مقالات رزومه مهدی عسکری شاهم آباد

Today, due to industrialization and increasing environmental pollution, one of the main concerns of governments and environmental protection agencies is controlling and reducing pollutants. This means paying attention to earning profit organizations should not without paying attention to their environmental performance. As a deterrent policy, environmental taxes play an essential role in regulating greenhouse gas concentrations and have been in place to reduce environmental damage and pay more attention to the environment. Therefore, paying attention to fulfilling environmental responsibility obligations while earning profit has become more and more necessary; A necessity that is very important in achieving sustainable development goals. however, developing countries, such as Iran, do not pay much attention to the benefits of this policy due to a lack of awareness and implementation problems. Therefore, this study is supposed to develop a model to implement environmental taxes. 

This study uses a combined quantitative-qualitative method. In the first stage, 22 factors affecting the implementation of environmental taxes were identified from extant research and classified into 6 dimensions. These dimensions include the dimension of damage reduction, social dimension, environmental dimension, legal dimension, organizational dimension, and economic dimension. 5 academic experts approved these factors and their categories. The research method at this stage is the descriptive survey, and the data collection tool was a researcher-made questionnaire based on a five-point likert scale, the reliability of which was 94.6% based on Cronbach's alpha. The sample size of this step was 196 using Cochran's formula. In the second stage of the research, the purposeful expert selection method was used to examine the relationships between the dimensions confirmed in the previous stage. For this purpose, the Interpretive Structural Modeling (ISM) questionnaire was designed and provided to university professors and research experts who had valuable information about this field. Finally, using ISM, a model for implementing environmental taxes was created. 

In the first stage, 6 dimensions and 22 factors affecting the implementation of environmental taxes were approved by 198 experts. The experts of the first stage included senior managers and experts of the finance and tax departments of Tehran, Kerman, and Shiraz provinces. As a result of the sign test, considering that the significance level of the test for all factors and dimensions was 0.000, which is less than 0.05, it can be concluded that all the factors and their dimensions have a significant impact on the implementation of environmental taxes. The second stage (ISM method) was performed using the opinions of 24 university professors and research experts, and the results showed that among the 6 dimensions, social and environmental dimensions are independent variables and the main pillars of the implementation of the environmental taxes model, and then the legal dimension is significant. The organizational dimension, economic dimension, and dimension of damage reduction are placed in the next levels, respectively. The analysis of MICMAC showed that organizational, economic, and damage reduction dimensions are more influenced by other dimensions and from a systemic perspective, they are among the dependent dimensions in the model. In other words, these dimensions are the output of interactions between other dimensions. Three social, environmental, and legal dimensions are included in the independent or influencing variables in the model. None of the dimensions are present in the link part, and the autonomous part is also free of variables. 

Modeling the factors affecting the implementation of environmental taxes can help governments in implementing this policy, which can increase the economic benefits of governments in addition to controlling environmental pollution. Findings indicate that a step-by-step consideration of these dimensions is the key solution to the implementation of the environmental taxes model. In this way, governments can both achieve better economic performance and prevent environmental damage. This study publishes results that demonstrate the effectiveness of environmental taxation in supporting sustainability and achieving sustainable performance while addressing economic issues.

IntroductionThe primary purpose of accounting is to provide the information that is needed for sound economic decision making. Accounting information includes information contained in financial statements that the manner and extent of the quality of the content and its presentation, influences the decision of investors. Thus, by observing information and valuing stocks in the market based on this information, investors can predict the return on purchases of companies' stocks and make their decisions accordingly. Therefore, the purpose of this study is to investigate the effect of accounting information quality on the abnormal return and the nonlinear effect of institutional shareholders and the linear effect of trading volume on this the relationship.  Research hypothesisBased on the theoretical foundations and research background and to achieve the objectives of the research, research hypotheses are formulated as follows:Hypothesis 1: There is a positive and significant relationship between the quality of accounting information and cumulative abnormal returns.Hypothesis 2: Institutional shareholders have an asymmetric (U-shaped) effect on the relationship between the quality of accounting information and cumulative abnormal returns.Hypothesis 3: Trading volume strengthens the relationship between the quality of accounting information and the cumulative abnormal returns.  MethodsThis research is applied in terms of purpose-based classification and is descriptive-correlational in nature and method. To test the research hypotheses, regression estimation method was used to examine the linear relationships and panel smooth transfer method (PSTR) was used to examine the nonlinear relationship. The statistical population of this study is the companies listed on the Tehran Stock Exchange and to achieve the purpose of the research, by filtering, the data of 160 companies listed on the Tehran Stock Exchange and in the period 2012-2020 were analyzed.  ResultsFindings showed that there is a significant relationship between the quality of accounting information and cumulative abnormal returns. Institutional shareholders, however, asymmetrically moderate the relationship between the quality of accounting information and the cumulative abnormal returns. This means that institutional shareholders up to 41% ownership level have a positive effect on the relationship between accounting quality and cumulative abnormal returns and institutional ownership levels of more than 41% have a negative and significant effect on the relationship between accounting quality and cumulative abnormal returns. Also, trading volume modulates the relationship between the quality of accounting information and the cumulative abnormal returns.  Discussion and ConclusionCompanies with better accounting information are more aware of their stock prices, and this transparency leads to the formation of investor demand, and they predict the stock returns of these companies. The results showed that companies that provide better accounting information, will have more reliable stock return and the least deviation. Also, at institutional ownership levels of more than 41%, institutional shareholders negatively adjust the impact of accounting information quality on the cumulative abnormal returns. Finally, it was found that trading volume weakened the positive effect of the quality of accounting information on the cumulative abnormal returns. The reason for this is probably the increase in the number of buyers and sellers and, ultimately, fluctuations in stock prices.

One of the issues that are rarely addressed in many companies today and is a major obstacle to achieving corporate sustainability is the companies' focus on economic development and financial issues without regard to corporate social responsibility (CSR). Perhaps one of the reasons companies do not pay attention to this issue is the lack of comprehensive knowledge of the factors affecting their social responsibility, as well as the lack of a model for its development and implementation. The purpose of this paper is to identify the factors affecting CSR and to provide an interpretive structural modeling (ISM) to help develop it.

In this research, by studying previous literature, 15 factors affecting CSR were identified and approved by 7 academic experts in the field of social responsibility. Then, using the opinions of 21 experts in this field, a model was designed to develop CSR using the ISM method.

The results showed that the CSR implementation model has 7 levels and the factors of stakeholder pressure, company ownership, and company size are among the most effective CSR and infrastructure factors for its implementation. Also, the factors of increasing public trust, improving financial performance, investment efficiency, and reducing stock price risk are affected in nature.

Since dependent factors are achieved as a result of social responsibility activities, managers and politicians must focus on other factors that cause these factors (the underlying factors of the model).