فهرست مطالب abolghasem masihabadi

From a psychological point of view, individual decisions should be tested in terms of needs, individual preferences and desired values. Therefore, the aim of the current research is to investigate the effect of ethical components on the judgments of 385 members of the public accountant community in 2022. In terms of the purpose, the current research is an applied research, and in terms of the data collection method, it is a semi-experimental research after an event in the field of accounting and auditing, which research hypotheses were examined using pls software, and the results of the research indicate that between the variables of the research, the effect There is a positive and significant effect and the ethical components have a close influence coefficient on audit judgment. This indicates that Iran's audit standards have been approved as a principle and are effective.This indicates that Iran's audit standards have been approved as a principle and are effective.

One of the key topics in accounting is the investigation of factors influencing tax avoidance and its metrics, which are closely related to the concept of evaluating corporate tax planning. The statistical data for calculating 12 effective tax rates included companies listed on the stock exchange over a five-year period (2011 to 2015). During this period, the relative stability of laws, which is essential for a uniform assessment environment, was more prevalent than in the following years. Considering the tax figures presented in the tax returns and thosefinalized through tax audits, the results of exploratory factor analysis revealed that the highest repetition of factor loadings occurred with long-term accrued and paid taxes. Therefore, by taking into account the finalized tax figures, the difference between the cash effective tax rate (TA_Cash_ETR) had the highest explanatory power, while the difference between accounting profit and taxable income (Perm) had the lowest. When considering the declared tax figures, the two criteria of cash effective tax rate difference (TA_Cash_ETR) and the three-year cash effective tax rate (Cash_ETR3) had the highest, and permanent differences basedon discretionary accruals (DTAX) had the lowest explanatory power. In other words, these criteria have the highest and lowest relevance concerning the measurement of tax avoidance in companies operating in Iran’s economic environment. Given that tax regulations in a specific industry may differ from those in another, it is preferable to focus on the criterion with the highest explanatory power and greatest relevance when researching tax avoidance. The clear characteristic of these factors is that considering a multi-year long-term period, while reducing statistical errors, yields more reliable and appropriate results compared to a single fiscal year. Overall, the long-term cash effective tax rate, adjusted by the industry in which the company operates, is amore suitable criterion for measuring and evaluating tax avoidance. On the other hand, although considering finalized company figures is important for measuring the research objective, the declared figures in thetax return are also effective and reliable

Managers, having a higher level of awareness about the stakeholders, try to make the image of the business unit look favorable. Therefore, they make choices that can have different effects on users' decisions. The aim of the current research is to investigate the role of two factors, company size and corporate governance, on choices that increase or decrease accounting earnings.

The statistical sample includes 180 companies (1440 companies-year) from the manufacturing companies admitted to the Tehran Stock Exchange during the period of 2013 to 2014. The research hypotheses have been tested using panel data and multivariate logistic regression.

The results show that the corporate governance factor as well as the company size factor have an inverse and significant relationship with the choice of increasing or decreasing accounting earnings methods. 

In companies, the accounting earnings is determined by the accrual method and by applying the opinion of the managers.In this regard, managers influence earnings by choosing their methods. There are many choices for managers in the process of preparing financial reports that can increase or decrease the company's earnings.

Contribution: 

This research can provide a new study platform regarding accounting choices in the sense that it draws the attention of standard-setting institutions to the diversity of accounting methods and the freedom of action of managers in choosing methods.

The method of measurement and factors affecting tax avoidance is one of the important topics of accounting, and its measurement criteria are important in order to create an evaluation framework and its relationship with the concept of tax planning. Therefore, according to the possibility of accessing the data, the statistical sample consisted of companies admitted to the Tehran Stock Exchange in two five-year periods (1389 to 1393 and 1394 to 1399) due to the change in tax laws, and 12 effective tax rates were selected as variables. According to the results of the exploratory factor analysis, for the entire sample and separately for each industry, taking into account the declared and determined tax figures of the companies, the highest frequency is due to factor loadings with accrual and paid tax factors in the long term, therefore, taking into account the determined tax figures, the highest coefficient The explanation is given by the effective cash rate difference TA_Cash_ETR and the lowest by the difference between accounting profit and taxable Perm, and including the declared tax figures, the two measures of the effective cash rate difference TA_Cash_ETR and the three-year cash effective tax rate Cash_ETR3 have the highest and permanent differences based on optional accrual items DTAX, have had the lowest explanatory coefficients, in other words, the mentioned criteria have the most and the least relevance in measuring the tax avoidance of companies active in Iran's economic environment. According to the nature of the industry and legal regulations, the most explanatory of those long-term criteria, especially based on cash flow, which is adjusted with the industry where the company operates, also despite the fact that it is more important to include the firm figures of the companies in order to measure the purpose of the research, with Including the stated figures, the mentioned criteria have been effective and reliable.

Behavioral financial literature provides evidence that company managers are not immune to behavioral bias and have personality traits such as overconfidence, loss avoidance, overconfidence, and so on. On the other hand, companies are always affected by environmental uncertainties in terms of their operating environment. These uncertainties affect operations and financial reporting, especially earnings forecasting. Earnings forecasting can be influenced by investors' feelings, which often stem from subjective beliefs or other information unrelated to stock value, and can lead to extreme or deviant reactions of investors to good or bad news about the true value of stocks. For the first time in the country, this study examines the role of uncertainty on the relationship between investors 'feelings and managers' behavioral bias in profit forecasting. In this study, investors 'feelings have been calculated by indicators provided by Baker and Vergler (2007) and managers' behavioral bias in profit forecasting through the difference between projected earnings per share and actual earnings. Data analysis and testing of research hypotheses were performed by multivariate regression models and combined data in a statistical sample consisting of 76 manufacturing companies listed on the stock exchange during the years 2009 to 2017. The results showed that investors 'feelings have an inverse and significant relationship with managers' bias in profit forecasting. In other words, when investors 'feelings are positive and optimistic, managers' bias in earning forecasting is low but optimistic. Also, environmental uncertainty as a moderating factor does not strengthen this relationship.

Today, social media as a multidimensional communication channel, is considered as a complete tool for dissemination news and has provided market stakeholders with access to complementary information. The purpose of this study is to investigate the relationship between disseminated earnings news on Twitter social media and the timeliness of accounting earnings information.Research

Data related to 345 companies listed in US S&P 500 (2016-2019), were collected and analyzed using Stata software. The tone analysis of the tweets is based on a specialized accounting vocabulary list.

The results showed that there is a significant relationship between the tone of disseminated earnings tweets by firms and the timeliness of the announcements of accounting earnings.

The interpretation of the results shows that the capability of social media as a news coverage channel allows companies to manage the earnings announcement timeliness by inevitably dissemination negative news on Twitter.Contribution: Thus, despite the effective role of social media as complementary awareness resources, this environment can be prone to strategic news dissemination by companies, and vigilance and caution by users of this environment should be considered.

Competent managers, along with financial and physical resources, are necessary for the success of companies. The competence of managers is not only the amount of their knowledge and technical skills, but also their psychological and social characteristics play a key role in shaping the competence of managers and their success in managing companies. The study aims to investigate the relationship between managers' social perception and earnings quality of companies listed on the Tehran Stock Exchange. The statistical population of this study is all companies listed on the Tehran Stock Exchange between 2014 and 2017 and the sample includes 134 companies. Multiple regression was used to test the research hypotheses using EVIEWS software. The Perception of Social Interactions Questionnaire (Glass, 1994) was used to measure the perception of social interaction and the time series of earnings characteristics (stability and smoothing) was used to measure the earnings quality. The results of hypothesis testing showed that managers' perception of social interaction has a significant and positive relationship with earnings stability and a significant and negative relationship with earnings smoothing, which indicates a positive relationship between perception of social interaction and earnings quality.

In this study, the motivational action and planning opportunity in tax evasion of companies with financial constraints are investigated and also a new model is presented to identify companies with tax evasion.

The data in this study are measured through 16 models. The research period is 10 years from 2009 to 2019 for companies listed on the Tehran Stock Exchange. Data were collected through the website of the Tehran Stock Exchange, corporate financial statements and new mortgage software. R software was also used to analyze the data and fit them into 9 research hypotheses.

In general, this study showed that the financial crisis in companies will cause tax evasion in the next period. The research results also indicate that there is no opportunity for tax planning in companies that are in financial crisis.

The results showed that there is no significant relationship between financial constraints and tax planning opportunity with corporate tax evasion; Companies in financial crisis will have more tax evasion in the next period; Companies that have a financial crisis and have more tax evasion in the next period do not have more tax planning opportunities; There is a significant relationship between financial constraints and corporate tax evasion.

Contributions:

Knowledge enhancement of these results is considered from two dimensions. In the first dimension, attention to the economic crisis created for Iran due to international sanctions and a special look at tax revenues and other non-oil revenues as the first revenue of the country in the budget of 1400; And the second dimension refers to the specialized issue related to tax evasion of some companies. The results of this study also help tax auditors to identify companies that are evading taxes due to financial constraints.

Behavioral finance refers to how people make decisions under uncertainty conditions. The purpose of this study is to present a model for explaining financial behaviors of investors in Tehran Stock Exchange in the form of identifying influential behavioral factors and validating behavioral model. Data from the interviews are analyzed using content analysis method, resulting in the identification of 22 components grouped under 6 categories, according to which the questionnaire is designed. At this stage, the survey strategy is conducted, and then 300 questionnaires are distributed as available sampling method and 287 completed questionnaires are collected. Validity and reliability indicators show the high credit of the questionnaire. The results of this study indicate that cognitive biases are former than emotional biases, which besides the cultural influences and personality form investor’s decision making that lead to herding behavior. Results derived from questionnaires have been analyzed using descriptive and deductive statistics method (Structural Equation Modeling) and SPSS and AMOS software. Results from the study show that all behavioral biases directly and significantly influence the decision making of investors.

Behavioral finance is one of the most important financial issues and the attention of financial researchers in this field is increasing. Because errors and biases occur due to human tendency to shortcuts and overemphasis on experience, unfounded feelings, delusions and finger calculations, and in general distance from reality, although in some cases these biases are possible. May have positive results, but the probability of negative results is very high. Among the types of behavioral biases, mental accounting is an economic concept that has been less studied. The purpose of this study is to investigate the effect of mental accounting on the financing and investment policies of companies listed on the Tehran Stock Exchange 

The statistical population of the research includes 14 top investment companies during the period 2013-2019. In this study, the variables of financial leverage, cash dividend, debt ratio, debt maturity and the ratio of long-term debt to equity as indicators of financing policy and the variables of tangible fixed assets changes, changes in non-current assets, changes in capital - Long-term investments and changes in total fixed assets and long-term investments were used as investment policy indicators. 

The results show that investors' mental accounting has a significant inverse effect on financial leverage, cash dividends and a direct effect on debt ratio, debt maturity and the ratio of long-term debt to equity as indicators of corporate financing policy. In addition, the results showed that investor mental accounting has an adverse effect on changes in tangible fixed assets, changes in non-current assets, changes in long-term investments, and changes in total fixed assets and long-term investments as indicators of corporate investment policy. 

The results indicate that the mental accounting of investors has a significant effect on the financing and investment policies of companies listed on the Tehran Stock Exchange. As a result, the behavioral and emotional conditions of investors must be taken into account because investors are not entirely rational and make the wrong decisions in terms of emotions in the decision-making process. Investor bias causes stock prices to deviate from real prices and leads to incorrect stock pricing. Improper pricing of companies' shares affects financing decisions and, consequently, the company's investment decisions, and causes the decisions of the company's governing bodies to deviate from the optimal investment decisions.

People face moral dilemmas in their lives. Managers, accountants, and auditors also face a variety of situations in their careers, situations that tempt them to engage in unethical behavior. One of these unethical behaviors is fraud and earnings manipulation, which leads to ethical failure in companies. Given the potential for financial statement fraud and its detrimental effects on the economy, preventing and detecting financial fraud is important to prevent its disastrous consequences. Therefore, the introduction of an early detection tool is essential to alert executive bodies to further investigation or legal action. Developing a model through which to predict earnings manipulation and detect the unethical behavior of managers, allows for a better evaluation of the company's performance. The purpose of this study is to investigate the ability of Beneish and Spathis models to detect fraudulent financial reporting. Then the coefficients of these two models were adjusted using logistic regression and the ability of these two new adjusted models to detect fraudulent financial reporting was investigated. In this regard, the data of 99 manufacturing companies listed on the Tehran Stock Exchange (1089 observations) during the years 2008 – 2018 were reviewed. The results show that the initial model of Beneish and Spathis does not have good power in detecting fraudulent financial reporting, but the adjusted model of Beneish and the adjusted model of Spathis are able to detect fraudulent financial reporting with 83% and 82% accuracy, respectively.

The present study investigates the role of Managerial ability in designing and using the risk appetite document as one of the new and developed management tools to reduce the risk of continuing the company's activities.The findings of this study show that in companies where management design the level of risk appetite and use risk appetite documents in the company's activities significantly reduces the risk of continuing the company's activities. Companies that have not designed and used the risk appetite document Have been challenged to reduce the risks of corporate business continuity.Risk appetite documents actually develop an integrated approach to the prevention of business continuity risks in all important activities of the company .The more capable the management is in developing and applying risk appetite documents, the more activities will be covered by the risk management process and the more parts of the company will be involved in preventing and countering the risks of business continuity. Finally, the results of this study show that the ability of management has emerged as an important indicator in reducing the risk of business continuity of companies.

The purpose of this study was to investigate the effect of investors' mental accounting on Financing Policies of companies admitted to Tehran Stock Exchange. Statistical population was including of 14 top investment companies and their apposite invest taker companies (109 companies) during 2011-2017. In this study, variables of financial leverage, cash dividend, debt ratio, debt maturity and long-term debt to equity ratio were used as indicators of financing policies and Panel data model with fixed effects method was used for data analysis. The results showed that investigated investment companies exhibited subjective accounting behavior in 34.69% of cases. In addition, investors' mental accounting also has an adverse effect on financial leverage, cash dividend and direct effect on debt ratio, debt maturity and long-term equity debt. The findings can provide valuable insights for managers to achieve optimal financing levels and play an important role in economic growth.

The purpose of this research is to compare the four indicators of earnings quality that use only accounting data to determine the quality of profit and determine their impact on the degree of credit risk of listed companies in Tehran Stock Exchange. For this purpose, 156 companies were gathered between 2008 and 2017. In this connection, 20 financial indicators were used to determine the risk of credit and then its ranking by data envelopment analysis method. The relationship between the indices with the credit rating of each company was also tested and confirmed. Also, four indicators of earnings quality including sustainability and predictability features, profit / cash relationship, accruals, and, finally, earnings response coefficient and adjusted earnings response coefficient are used. First, the relationship of the 20 financial ratios applied with the credit rating determined by the data envelopment analysis method was verified in the form of a regression model tested and validated by the model. Then, the relationship between the four indicators of earnings quality with the credit rating of each company was tested. The results show that companies with lower credit risk have higher earnings quality. Also, with a decrease in the quality of profit indicators, their credit risk will also increase. From this research it can be concluded that there is a significant relationship between credit risk of listed companies in Tehran Stock Exchange and their main indicators of earnings quality. In this research, credit rating is the amount of credit risk that is calculated and ranked by data envelopment analysis method.

The aim of this study was to investigate the relationship between spiritual attributes and profit quality in managers of companies listed on the Tehran Stock Exchange. The research sample consisted of 124 managers. In this study, the Spiritual Traits Questionnaire, which was developed by Rajaei, Kadkani, Daei, 2015 and its reliability was obtained based on Cronbach's alpha coefficient of 87%. In this questionnaire, 9 components of the total of spiritual attributes (contentment, trust in God, honesty and truthfulness, gratitude, altruism, humility, forgiveness, generosity, patience and forbearance) were measured and evaluated. The modified Jones model was used to measure profit quality. Descriptive statistics and inferential statistics of correlation and regression were used to analyze the data. The results showed that there was a significant relationship between spiritual traits and profit quality with correlation coefficient (r = 0.199) at the level of p 00.027. There was. The results also showed that the components of the spiritual traits of managers can predict the quality of corporate profits.

One of the basic foundations of a company's success is having good and efficient managers. The competence of managers depends more on their behavior, personality traits and attitudes than on their knowledge and skills.

The statistical population of this study is all companies listed on the Tehran Stock Exchange in 1396 and a questionnaire was sent to selected companies and finally 50 companies that responded were placed in the statistical sample of this research. . In order to evaluate the personality traits of the CEO from the Neo Five Factor Test, earnings management, which includes earnings management based on accruals and real items, the adjusted and face-to-face Jones model was used, respectively, and the Kyoto Bean Index was used to measure firm value.

The results show that there is a positive and significant relationship between neuroticism and extraversion with earnings management and there is a negative and significant relationship between flexibility, adaptability and conscientiousness with earnings management. does not have.

The results show that there is an indirect relationship between the competence and personality traits of managers and their performance, and this variable affects their performance and quality of work.