فهرست مطالب afsaneh tavangar

Despite the heavy consequences and destructive effects that workplace stresses can have on the physical and mental health of individuals and ultimately on the productivity of organizations, not much attention has been paid to this issue in the country. In this regard, thinking styles and its impact on ethics And professional behavior with an emphasis on job stress can be considered as a mediator.
This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses.
The results of the analysis showed that all 5 hypotheses are confirmed. It should be noted that the T-statistic is above 1. 96.
The obtained results show that people with different thinking styles can affect the type of professional behavior in the organization and in a way, by observing the type of thinking style, job stress can be greatly reduced.

Disclosure of information plays a key role in the correct and informed decisions of various user groups, especially investors, but economic units without external pressures and legal and professional requirements, are reluctant to disclose sufficient information because disclosure of information is costly(Pourheidari, and.Foroughi, 2019).This study examines the effect of distracted passive institutional shareholders on firm transparency by considering the level of concentration of passive institutional ownership, product market competition and the tenure of the CEO.In this study, using data from 150 companies listed on the Tehran Stock Exchange, the issue was investigated.To test the research hypotheses, multivariate regression models were used with panel data method and fixed effects approach.The results of testing the research hypotheses showed that distracted passive institutional investors has negative and significant effect on the firm transparency and despite the fact that the ownership concentration of passive institutional investors in both levels of concentration more than 5% and concentration more than 15% have aposotive and significant Have a posotive and significant effect on firm transparency, but distrated institutional investors only in companies with a level of passive institutional ownership concentration of more than 15%, has a negative and significant effect on companies' with information transparency.Also, based on the results of testing research hypotheses, Distractedpassive institutional investors in companies with new CEOs has a posotive and significant effect on the firmstransparency,However, in companies with competitive product market level, it does not have a significant effect on companies' firm transparency.

The existence of different cultural groups in the accounting world causes various perceptions and judgments about accounting relationships and concepts. Therefore, this research investigates the impact of Corporate Culture Characteristics on the Readability of Financial Reports among 29 companies listed on the Tehran Stock Exchange, using multi-regression analysis model during the years 2011 to 2018. Globe questionnaire was used to measure organizational culture and Foge index was used to study the readability of the financial reports. Results demonstrate futurism, gender equality, assertiveness, intra-group collectivism, out-group collectivism and altruism were significant on the readability of financial statements. Functionalism, avoidance of uncertainty, and power gap were not significant. The effect of control variable on company size was positive and non-significant and financial index was positive and significant.

This study aimed to identify effective factors of financial reporting transparency (FRT) of companies using knowledge analysis and selected the final effective factors from them using the ANP analytic network process. In this regard, 16 professors and pundits in financial and reporting areas were selected as the experts. Then, these factors were assessed, refined, and categorized in three survey stages using Delphi method. First, 20 factors were extracted from the literature review based on the knowledge and content analysis: institutional ownership, independence of the board of directors, the lack of ownership concentration, size of the board of directors, information quality, information accuracy, profit fluctuation, sales margin, return on assets, return on investment, asset turnover, company value, competition, age of company, size of company, technology, current ratio, quick ratio, cash flow and asset liquidity. Further, the identified factors were categorized, assessed and refined based on the survey results from the experts’ opinions using Delphi and ANP analytic network process methods. Results showed following 10 out of 20 factors, identified using the content and knowledge analysis, as the effective factors of FRT: institutional ownership and independence of the board of directors (corporate governance mechanisms), information accuracy and profit fluctuation (financial analysis), return on assets and return on investment (financial performance), competition and age of company (environment), and cash flow and asset liquidity (liquidity).

The purpose of accounting is to provide useful information for making economic decisions. Therefore, accountants have a serious responsibility to society. A distinctive feature of the accounting profession is the acceptance of duty to society and having a high degree of conscientiousness and honesty. Thinking style and personality traits influence the information processing process and judgment. The purpose of this study is to investigate the effect of personality traits and thinking style of certified public accountants on the observance of ethics and professional behavior of certified public accountants. This research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of the present study consists of 101 certified public accountants with a history of more than 5 years who have a disciplinary record. Sampling was done by simple random method and 80 people were determined. The data collection tool was a standard questionnaire whose reliability and validity were checked and confirmed. Structural equation modeling and Smart PLS software were used to test the research hypotheses. The results show that people with flexible personality traits and people with holistic and open-minded thinking are not able to observe the ethics and professional behavior of certified public accountants, while partisan, agreeable and conservative people can have the most positive effect on the observer. Have the ethics and professional conduct of certified public accountants.

International financial reporting standards are the common language for globalizing financial activities and matching these standards is essential for the global economy because it benefits investors and reduces the cost of access to capital markets around the world. the present study investigates the effect of philosophical attitude on understanding the readability level of international financial reporting standards. In this regard, the opinions of accounting professors, accountants (as academics) and active auditors (as professionals) were used. To test the hypotheses, the Flash readability index, the Close readability index, and two-sample t-test was used. The results of the studies showed that among professionals, readability of standard texts in the group with a philosophical attitude is higher than the group without a philosophical attitude. Among academics, readability of standard texts is not influenced by philosophical attitudes; there is a significant difference between the simplest and most difficult standards among professionals (both those with a philosophical attitude and those without a philosophical attitude). There is no such difference between academics (both with and without philosophical attitude).

This paper analyzes differences in speed of adjustment (SOA) across three life cycle stages of European listed firms: introduction, growth, maturity, decline, and fall. Dickenson's model based on cash flow has been used to divide different periods. For this purpose, the role of four determinants of profitability and intangible assets, growth opportunities, and size on SOA was investigated using the GMM (generalized torque) method. For this purpose, 153 firms listed firms on the Tehran Stock Exchange in the ten years 2009-2019 were selected, and data were analyzed by Stata and Eviews software. The results do not support by trade-off theory (TOT) and pecking order theory (POT) because according to these theories, the SOA of financial leverage is not completed during different stages of the life cycle. Higher speed in the introduction stage provides a different analysis than the growth stage. In addition, results show a lower increase in costs for firms that change from growth to maturity than for firms that change from introduction to growth.

Investors want to be aware of the performance of investment companies. The more information available and the more skillful the use of available information, the more accurate the performance of the company will be.The purpose of this study is to analyze the relationship between risk criteria and performance with emphasis on the effective role of risk management in companies listed on the Tehran Stock Exchange. Therefore, the financial information of 132 companies between 1390 and 1397 was used as a statistical sample. In this research, the structure analysis method is used, which is a test of a special model of the relationship between variables, because this model is a comprehensive approach to test hypotheses about the relationships of observed and hidden variables. It has a significant effect and the effectiveness of risk management as an intervening variable modulates this relationship.

Accrual accountant in the public sector in practice in the 1990s and the need to obtain the best services is required to use the accrual accounting basis in accordance with the provisions of Note 26 of the Law regulating part of government financial regulations in users of public funds.

This research was applied in terms of purpose and qualitative in terms of data collection and the data collection tools were in the form of in-depth specialized interviews of accrual accounting experts in three stages of open, central and selective coding of data. The sampling method was in the form of snowballs. The identified barriers were tested as a model in three levels of dimensions, component and index through fuzzy triangular Delphi technique by 25 knowledgeable accrual accounting elites. Obstacles were also shown using the EHP technique. Following the ranking and finally with cluster analysis, guidelines for the establishment and implementation of accrual accounting were provided.

The findings of the study indicate the obstacles and limitations of the establishment of accrual accounting system in the police, including limitations of the General Accounting Law and other upstream laws, challenges in applying public sector accounting standards, problems with fixed assets, problems with requirements, inventory, non-registration Some of the financial events in the accrual accounting system are the lack of specialized and experienced personnel and structural approach in the organizational structure of police.

According to the research findings, it can be said that in order to implement the accrual accounting system in the police, the limitations of the General Accounting Law and other upstream laws have the highest rank and the structural approach in police organizational structure has the lowest rank in terms of obstacles.

In this research، we studied the effect of capital flows of Mutual Funds on Capital Market technical efficiency by using DEA (Data Envelopment Analysis) for 22 Mutual Funds listed in Tehran Stock Exchange during the years 2010-2014. We considered mutual funds’ trade volume and total assets as input variables, as well, market value and stock index as output variables. The results of the multivariate regression test proofed and specified existence of a positive and significant relationship between capital flows measures such as Issued Flow, Redemption Flow and Net Flow of Mutual Funds with Capital Market Technical efficiency.

Accounting conservatism in conditions of uncertainty creates a prudent approach in identifying and measuring earnings and assets. Also, the managers' short-term view of a superficial and limited view in thinking, planning and decision making is a description of a kind of bias or tendency that creates a serious constraint in choices and decisions. On the other hand, subconcidence is a concept that occurs frequently in everyday life, and its footprint is also seen in investment decisions, meaning that individuals are optimistic about their verdict and may hardly consider mistakes in their judgment. In this study, we tried to investigate the effect of accounting conservatism on the short-term attitude of long-term managers using data from 120 companies accepted in Tehran Stock Exchange during 2012 to 2016, combined data model and multivariate regression model. The results showed that there is a reverse and significant relationship between accounting conservatism and short-term attitude of managers.

This paper examines the relationship between accounting information quality and capital investment choice from the perspective of accounting information’s governance function in Tehran STOCK Exchange during 2011-2016 .In this paper the capital investment choice is measured as the correlation of growth of operating sales between company and industry and implies that whether managers focus on core business in their capital decisions. The results show that the higher the quality of publicly listed firms’ accounting information, the stronger that correlation, particularly when the corporate governance of the listed company is poor. The findings imply that accounting information quality can thus optimize the capital investment choice, which complements and strengthens the functioning of corporate governance. The governance function of accounting information influences capital investment choice by decreasing information asymmetry and increasing information transparency. Hence, regulators should pay more attention to the market’s power to supervise the behavior of listed firms, improve the governance functions of accounting information and increase the eciency of capital allocation.

Researchers mostly categorize firms into two groups- growth firms and value firms-based on using either P/B or P/E ratios separately, as valuation variables to study on forecast power and ability of the Residual Income. In Iran, similarly, investors and researchers use P/E and sometimes P/B ratios, as measures of stock valuation and pricing. This study investigates on Residual Income trend of the categorized firms by using P/E and P/B ratios jointly. Therefore, research hypotheses have been formulated as: declining firms expectedly decrease their future Residual Income and turnaround firms, mature firms; growth firms expectedly increase their future Residual Income. Competitive firms expectedly do not change their Residual Income also. By applying the correlation test to all firms, which have been listed in Tehran Stock Exchange during years of 2000 to 2005, the firms were founded out to be in confidence level as a result. Then correlations of P/E and P/B ratios with the other variables including Residual Income, changes and growth of the Residual Income and ROE as well were tested that the result have indicated that the applied Correlation Coefficient to the categorized groups is more identified and be stronger compared to pool data application. I observed that the relation between P/B and variables is more constant and stable rather than to P/E ratio, suggesting the importance of categorizing firms facing to similar economic situations to expand the area of investigations on Residual Income trend and be helpful for future researches.