ahmad kaab omeir

Meeting stakeholder expectations is an integral part of governance structures, so the presence of effective functions in governance structures reduces the conflict of interest of external stakeholders with the company due to the existence of effective oversight. But family ownership structures, as part of corporate governance, always face the premise that they may simply seek to meet the expectations of those in power in the corporate structure by ignoring the interests of other shareholders. The purpose of this research is evaluating internal auditors' silence provocation under the presence of governance hegemony in family ownership by Atanassov's fuzzy logic. The methodology of the current study is hybrid because in the qualitative part, the hegemonic aspects of the governance of family-owned companies inspired by the ideology of caudalism were identified. For this purpose, systematic content screening and fuzzy Delphi analysis were used. Then, in the quantitative section, focusing on the axes of silence of internal auditors, an attempt was made to identify the most excitable axis of silence of internal auditors under the governance hegemony in family ownership through Atanassov's fuzzy logic. The results showed that the most important criterion of governance hegemony in family ownership companies is managerial ownership, which indicates the dominance of family members in different parts of the management structure of these companies. It was also found that, under the existence of governance hegemony and family ownership, self-efficacy is the most important factor in violating the silence of internal auditors, which can frustrate their performance. The results of this study show that, based on the theory of caudalism, family ownership companies, due to their one-dimensional and monopolistic structure, try to prioritize the interests of the appointed managers in organizational positions and the board of directors by influencing the internal auditors.

 Independence in the auditing profession is actually an abstract concept that cannot be directly observed, and it is often described as a state of mind which is related to concepts such as impartiality, honesty, trustworthiness, and personality. There are two aspects for independence in most of the existing definitions in the auditing profession. One is true independence (intrinsic) and the other is apparent independence, so that true (intrinsic) independence is considered "absence of mental tendency in the implementation of audit operations" and apparent independence is "avoidance of conditions that show the auditor in conflict with the obvious interests of the employer".. The research data collection tool was a questionnaire, which was used to analyze the collected data using partial least squares analysis. The target population of the research was the auditors who are members of the audit organization and private sector audit institutions. They were selected through random sampling and examined in a period of 6 months. Based on the obtained results, it was determined that self-fulfilling prophecy has a positive and significant effect on auditors' bias. In fact, the result of this research shows that the existence of positive expectations in the context of the society and the professional environment creates more dynamics in the effective and independent functions of auditors because the motivations can increase the professional philosophy of auditors in the process of work and make them have professional opinions and judgments, regardless of any influence and possible dependencies when making decisions.

Currently, innovation in business models is considered corporate architecture. Innovation in business models shows how companies can take new approaches to develop their business. Companies can facilitate the entrepreneurship process by considering the innovations in their business model based on their capabilities. This will play a prominent role in designing and explaining the business model dynamics. This article investigates the effects of the innovation index on the business diversification index in selected listed companies in the Iranian capital market with the quantile regression approach from 2013 to 2019. The results of this study showed the positive and significant impact of the innovation index on business diversity in all three groups of competitive, concentrated, and semi-concentrated industries, but this effect was stronger among competitive industries. Also, the results of this study indicate the asymmetric effect of the innovation index in competitive and semi-centralized industries and the symmetrical effect of the innovation index in centralized industries.

Companies that follow green trends and work on developing green awareness to integrate it into their business policy are considered the companies of the future. The method of data collection in terms of qualitative methodology was through theory analysis (grounded theory), which was collected by interviewing the necessary data, and after coding, the research model was designed based on a theoretical framework. the findings confirmed the existence of two categories of intra-organizational and extra-organizational GA values based on four main components including information, cost, competitive, and ecological advantage. In particular, the model will help practitioners consider the resources that they are likely to be noted when deploying GA. Finally, the applications of this study can be extended further in the social context that has not received much attention before and conducting this research and expanding it to emerging markets such as Iran can and increase cognitive capacity and shareholder decision-making.

The need to restructure companies due to the change in the nature of the environment and the expectations of stakeholders has become a strategic basis for achieving a competitive advantage that can help increase the effectiveness of sustainable reporting functions of companies. One of the structural types of companies in terms of knowledge-enhancing nature is holographic structures. The holographic nature of a company in terms of meaning means a system that distributes the total quality in all the structures of the company in such a way that each component and unit is capable of self-organization and sustainable re-creation in order to be able to provide an appropriate response to the environmental needs. This structure teaches its components based on learning functions so that they have the necessary capabilities to respond as a whole in dealing with environmental challenges. The purpose of this research is Evaluation of sustainable reporting functions under the dimensions of holographic structures of capital market companies. 

This research is developmental in terms of methodology, and in terms of the type of data collection, it is a mixed research. In this research, in the qualitative part, based on meta-composite analysis processes, it was tried to first identify the researches related to the two concepts of holographic structure and sustainable reporting functions, and then determine the components and themes of the research based on the critical evaluation scale. Also, in the continuation of the qualitative part, Delphi analysis was used to determine the limit of theoretical consensus. In the quantitative part, with the aim of determining the most effective component of sustainable reporting codes from the themes of the holographic structure, Intuitive Fuzzy Sets (IFSs). In this study, 14 research experts in the field of accounting participated in the qualitative part, and 24 people from capital market company managers filled in the matrix questionnaires in the quantitative part. 

As the analytical process of the research showed, based on the intuitive fuzzy matrix, the dimensions related to the research variables should be determined in the form of components and themes. Therefore, in line with the first and second questions of this study, during the critical evaluation process, 5 components were determined under the title of functional criteria of sustainable reporting and 4 themes were determined under the title of holographic structure criteria of companies, and the reliability of the identified dimensions was confirmed based on Delphi analysis. Based on the third question, the results of the research showed that the most important influential component of the themes of the holographic structure, especially the holistic culture, is the sustainable socialization of capital market companies. The results in the quantitative part also showed based on the process of fuzzy Vikor analysis, holistic culture is considered as the most influential theme of holographic structures that can lead to sustainable reporting dynamics. It was also found that sustainable socialization based on the  index value is the most important influential component of the themes of the holographic structure, especially the holistic culture, at the level of capital market companies.

The result of this study states that socialism as an effective dimension in the sustainable development of companies' social responsibility development processes towards stakeholders in the form of non-governmental groups; guilds; NGOs, etc., is focused to act voluntarily and according to an inclusive approach with pluralistic values, even in the absence of official laws and requirements, based on normative mechanisms and social commitment, and commits itself to providing transparent and stable reports to them. to do This level of sustainability in reporting, although it is sometimes not measurable due to the social intentions of the companies, but the promotion of cultural values and norms causes the trauma of social mistrust to the capital market companies, especially the recent events regarding the negative growth of the desire to invest in the stock market. be reduced and companies responsibly seek social harmony with the concerns of people's groups, domestic and international institutions; the environment; Economic conditions; Individual satisfaction of human resources and... to disclose their functional realities. In this regard, as it was determined, the existence of a holistic culture in the holographic structure can be the basis for the development of the desired values and norms.

Accounting is a long-standing knowledge in the humanities, which emerged according to social expectations and interactions and gradually became an important part of the functions of financial calculations in societies. The foundation of this knowledge, which is based on a proof and objectivist approach, was gradually completed with the development of behavioral and financial sciences, and today the emergence of concepts such as behavioral accounting has given a new nature to this field. Although it must be accepted that this profession depends to a great extent on operational techniques and methods, it cannot be hidden that nowadays, accounting science is considered beyond mere calculation functions to a function to improve the level of knowledge and response to balance corporate management decisions. The basic concept of governance pillars a wide range, as a network of defined relationships, which is not only a company and its owners but also all stakeholders, including employees, customers, and people; the most important pillar of the management system is the managers, whose decisions can affect the stakeholders in a wide range. Today, the accounting field is moving beyond classical approaches and mere positivism in the direction of behaviorism to be considered a proactive response to social expectations. Therefore, today, modern approaches in accounting, such as aural accounting, are a stimulus to create balance in representation and prevent managers' opportunism due to personality disorders such as hysterics or narcissism. This research aims to develop Aural Accounting enhancement stimuli as a reaction to CEO hysterical disorder.

This study is placed in the category of development research, which, while creating a theoretical framework about the dimensions of the research, seeks to expand it in the functions of capital market companies. Therefore, through content screening, it is first tried to identify the dimensions of the research based on the two axes "X" and "Y" in the analysis of the next step, i.e. the Rough Sets, and through fuzzy analysis, necessary action is taken regarding the ability to generalize the dimensions of the research to capital market companies. Finally, in the quantitative section, the implementation of the rough process is carried out in several steps to determine the most stimulating dimension of aural accounting enhancement as a basis for controlling the CEO's hysterical personality disorder.

This study, based on the nature of the Rough collection analysis, which was the aim of this research, should have determined the dimensions of the research based on the two axes "X" and "Y" so that the analysis reference and the law in the Rough analysis are the basis for answering the research question. Therefore, in the first step, through a systematic screening, it was decided to determine the components of auditory accounting enhancement as the reference of Rough analysis and the axes of the CEO's hysterical personality disorder as the themes or rules of Rough analysis. The first two research questions were an attempt to identify the dimensions of the research for which there was no coherent and integrated framework from past research, and this research sought to identify its dimensions. Based on this, 6 components were identified as drivers of auditory accounting enhancement and 5 themes were identified as axes of the CEO's hysterical personality disorder. Then, to determine the reliability of the identified dimensions, fuzzy Delphi analysis was used to determine whether the dimensions can be generalized to the level of capital market companies based on the difference between the average of the first and second rounds of the distribution of the fuzzy questionnaire. The results in this section also confirm the identified dimensions. Finally, to answer the third question, through the Rough total, a comparison was made between row "i" and column "j" of components and themes to determine, firstly, which is the most influential theme and secondly, which dimension of auditory accounting stimulus can be proportional to the CEO's hysterical disorder. The qualitative results indicate the component's existence as the drivers of aural accounting enhancement and 5 themes as the axes of the CEO's hysterical personality disorder. In the quantitative part, it was also determined that the most crucial axis of the CEO's hysterical personality disorder in the face of the beneficiaries was the conditioning of the beneficiaries. On the other hand, it was found that the most crucial driving force behind aural accounting, which can be a reaction to such a disruption in the CEO's functions, is the development of financial information systems (FIS).

The findings of the study show that the development of financial information systems as a driver of auditory accounting will increase the level of understanding of the expectations and needs of stakeholders in social contexts, and by speeding up the environmental assessment, the accounting unit will use the necessary technical and behavioral processes to provide an appropriate response to their expectations and desires.

This research is one of the mixed types of research with qualitative and quantitative approach. The research statistical population consists of managers and experts of capital market and academic experts, 16 of them were selected as sample using the theoretical adequacy principle and the snowball sampling method. In the qualitative part, theme analysis was used to identify the factors affecting the financial market dynamics and Delphi analysis was used to determine the limit of theoretical consensus. To collect data, a semi-structured (in-depth) interview was used, the validity and reliability of which were confirmed using content validity and inconsistency rate method test (fuzzy mean difference less than 0.1) respectively, and the obtained data The interview was analyzed using SPSS software and coding method. In the quantitative part, a questionnaire was used to collect information, and its validity and reliability were confirmed using content validity and inconsistency rate, and to determine the most effective components, from Interpretive structural analysis and MICMAC analysis have been used.
The results of the research include the identification and prioritization of the most important factors affecting the financial market dynamics in Iran's capital market, which finally identified 4 main components and 9 determining themes according to experts.

The purpose of this study is to identify the criteria for measuring corporate governance variables and the efficiency of investment and conservatism and to measure the impact of independent variables on the dependent with respect to the moderating role of audit conservatism. The methodology of this research was a combination that in the first step, in order to identify the criteria for measuring the research variables, meta-analysis was used with the participation of 15 experts in accounting and financial management as panel members. Then, in the form of interpretive / structural analysis, an attempt was made to arrange the approved measurement criteria from the Delphi analysis stage in the form of a range from the least effective to the most effective measurement criteria. Finally, the selected measurement criteria as the most effective criteria for measuring research variables were developed in the form of hypotheses to be examined based on regression analysis in the period 2012-2018 based on the creation of 714 year-company observations. Results in the qualitative part of the approval of 8 criteria for measuring the corporate governance system; There are 6 criteria for measuring investment efficiency and 5 criteria for measuring accounting conservatism. The results in the quantitative part also showed that corporate governance has a positive and significant effect on investment efficiency. It was also found that conservatism intensifies the positive impact of corporate governance on investment efficiency.

Understanding the importance of controlling and managing enterprise risk, this research seeks to provide a model of regulatory and environmental determinants of enterprise risk management and its financial consequences. This research is developmental in terms of the goal and terms of the result is descriptive-applied research. Also, in terms of data type, it is considered combined research. In the qualitative part, with the participation of 15 experts and using Meta Synthesis and Delphi analysis, regulatory and environmental determinants of enterprise risk management and its financial consequences were identified. Also, with the participation of experts, the most effective dimension of the causes of risk management and the most important consequence of the effectiveness of risk management using gray hierarchical analysis and the developed RAF set was determined. The results of the research showed that among the 64 primary indicators in meta- Synthesis analysis, 55 indicators reached the theoretical limit during the two stages of fuzzy Delphi analysis and it was determined that the quality of the information environment and competitive strategy, corporate governance, internal control and management structure as regulatory and environmental determinants of enterprise risk management and the effectiveness of profitability ratios, fulfilling social responsibility and increasing the trust of stakeholders were determined as the consequences of risk management. Based on the developed RAF analysis, it was determined that the quality of the information environment is the most influential risk management factor, and the increase in the level of trust of the stakeholders is the most important consequence of enterprise risk management. Paying attention to environmental and regulatory factors can lead to the improvement of risk management and as a result, increase the confidence of investors and reduce the cost of capital.

One of the major challenges faced by major firms is the risk of financial instability and ultimately financial bankruptcy. The managers of distresed and bankrupt firms are more motivated to opportunistic earnings management. , The collapse of companies like Enron, WorldCom and others have led to more research into profit manipulation and bankruptcy in developed countries. However, in the years before corporate bankruptcy, there was also sufficient pressure or incentive to create high-profit management to prevent bankruptcy through poor performance concealment Some researchers believe that earnings management variables can predict bankruptcy. Accordingly, the purpose of this research is to modeling and predict bankruptcy using accrual earnings management tools during the period 2006-2018, in manufacturing firms listed on the Tehran Stock Exchange. The research sample consisting of 1287 observations was selected based on the criteria of Article 141 of the Commercial Code of Iran. Logistic regression was used to test the research hypotheses. Findings from the hypothesis test showed that the predictive power of the Altman, Springate and Zmijewski bankruptcy models increased significantly after the addition of accrual earnings management variables to the initial models.

The readability of disclosure of financial reports in Iran is considered one of the relatively new issues that has not been addressed much and its impact on the financial and operational variables of companies as well as investors and decision makers has not been measured and evaluated. Therefore, the present study has evaluated the effectiveness of investors' judgments on the readability of the disclosure of the company's financial reports. In terms of the purpose, this research is considered one of the applied researches, and in terms of the method, the research is based on correlation analysis. To collect the data of this research, 120 active investors in the stock exchange were selected and data were collected with the help of a scenario.
The results showed that when the company's financial reports have low readability of disclosure, the sensitivity of investors' evaluation judgments is affected and increases, but when the readability of disclosure is low, the psychological processing of investors will not be affected. In addition, it was found that when the company's financial reports have low disclosure readability, the intensity and efficiency of the search for external information by investors increases, but the amount of investors' reliance on external information does not change.

So far, readabilityof disclosure concepts and the behavioral features of investors have not been addressed appropriatedly in Iran despite their importance and there is not even a suitable tool to measure it in the country. Therefore, it seems necessary to conduct research in Iran to introduce the concept of disclosure readability, its measurement and the impact of business strategy on the readabilityof disclosure of financial statements. Therefore, the current paper evaluated the effect of the type of business strategy on the readability of financial statements of companies listed on the Tehran Stock Exchange. This is an applied causal (post-event) correlational paper. The statistical population of the study is all companies listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 129 companies were selected as the research sample and were surveyed in a period of 5 years from 2015 to 2019. EViews 9 and regression were used to test the research hypotheses. The results show that the type of business strategy affects the readability of financial statements of companies listed on the Tehran Stock Exchange.

Meeting stakeholder expectations is an integral part of governance structures, so the presence of effective functions in governance structures reduces the conflict of interest of external stakeholders with the company due to the existence of effective oversight. However, family ownership structures, as part of corporate governance, always face the premise that they may simply seek to meet the expectations of those in power in the corporate structure by ignoring the interests of other shareholders. Therefore, this study seeks to provide a hegemonic model of creating a conflict of interest between stakeholders in family-owned companies by developing the theory of Caudilloism. In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders, relying on meta-hybrid and Delphi analysis processes in the qualitative part of the research. Then, in a quantitative method, interpretive ranking analysis and Mick Mac used to identify the most influential component of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders. The statistical population in the qualitative section was 13 specialists and experts in the field of accounting at the university level, and in the small section benefited from the participation of 20 managers of family-owned companies in the capital market who had both knowledge and experience was taken. The basis for sample selection was the use of homogeneous method. The results of the research in the qualitative section, after screening the content of 10 approved studies, indicated the existence of seven components of the hegemonic structure of family-owned companies in terms of creating conflicts of interest with stakeholders. These components evaluated through Delphi analysis and the results of this section showed that all seven components analyzed individually. The results in the quantitative part of the research showed that from the total impact based on the pair scale between research components, the percentage of impact of the non-independence component of the board is higher than other components of hegemonic structure in family owned companies, which means to implement the approach. The hegemonic structure of family-owned companies at the level of capital market companies, the disclosure of information about the functions of the board of directors is more effective than other components.

The purpose of the current research is to design the behavioral bias pattern of investors with theme analysis and fuzzy interpretative-Delphi structural approach.

This research is one of the mixed researches with qualitative and quantitative approach that was carried out in the period of 2020-2021. The statistical population of the research consists of managers and experts in the field of capital market and academic experts, and 16 of them were selected as sample members using the principle of theoretical adequacy and the snowball sampling method. In the qualitative part of the research, the method of theme analysis was used to identify the influencing factors on behavioral bias and to collect data, a semi-structured (in-depth) interview was used. Also, in the quantitative section, a questionnaire was used to collect information, and interpretive structural analysis and MICMAC analysis were used to determine the most effective components.

The findings in the qualitative part using thematic analysis showed that the factors affecting the behavior biases of investors in Iran is consist of personality traits, perceptual and behavioral traps, customer journey map, emergence of collective mind, revelatory behavior theory, perspective theory, market theory and cognitive alignment.

Originality / Value: 

The results of the research include the identification and prioritization of the most important factors influencing the behavior of investors, and finally, 8 main components and 33 determining themes were identified according to experts, which can be used to clarify the investors decisions, better analyze and improve the capital market efficiency.

The role of managers at the level of representative companies in the capital market is of special importance and has an effect on the symmetry of information and full disclosure of information, especially environmental information, to meet the expectations of stakeholders in social contexts. The purpose of this research is Evaluation of manager’s hysterical personality axes in the persuasive display of environmental discourse.
Material and In this research, which is considered developmental and hybrid in terms of methodology, an attempt was made to identify the axis of the hysterical personality of managers in the persuasive display of environmental discourse by relying on meta-composite analysis and Delphi processes in the qualitative part of the research.
The results of the research in the qualitative part, after the content screening of 12 verified studies, indicated the existence of six axes of hysterical (showy) personality of managers in the persuasive display of environmental discourse.
Discussion and The obtained result shows that the managers, by stimulating the minds of their stakeholders, try to implement the company's green performance strategies in their minds, so as to create a positive image of the company in the framework of green performance.

The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors.

The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses.

The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect.

In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced.

The existence of different groups of stakeholders and the commitment of companies to their interests has highlighted the role of corporate social responsibility in today's world. Corporate social responsibility is the company's commitment to maximize long-term economic, social and environmental well-being through its performance, policies and resources. It is a valuable and irreplaceable resource that has changed the paradigm of organizational performance. Research has shown that companies' performance is influenced by corporate social responsibility. Due to the effect of different factors on the relationship between corporate social responsibility and company performance, in various studies have aimed at the moderating role of different variables in this relationship. One of the effective variables is business strategy because it represents a unique and fundamental element of a company's identity. Thus, business strategy can potentially affect the relationship between corporate social responsibility and corporate performance. In terms of purpose, the present study is an applied type. From the point of view of data collection, it is descriptive, and, in terms of nature, it is based on the post-event approach. It is also quantitative because accounting and capital market information is used for calculating the variables. The data related to 104 companies listed in Tehran Stock Exchange during 2011-2018 have been analyzed. Five years of information is required to calculate some variables; therefore, the data required by the sample companies should be available for a period of 12 years (2007-2018). To test the research hypotheses, the multivariate linear regression model and the panel data method were used as well. A combined index based on accounting variables and the average decimal ranking method are used to determine the value of the economic, ethical and legal dimensions of corporate social responsibility. To measure the economic performance of companies, the indicators of economic value added and market value added have been used. The theoretical business strategy framework of Miles and Snow (1978, 2003) has also been used. It classifies business strategies into prospectors, analyzers and defenders based on a composite measure to proxy for a firm’s business strategy. This composite measure strategy involves six firm attributes including ratio of R&D expenses to sales, ratio of employees to sales, one-year percentage change in total sales, ratio of SG&A expenses to sales, standard deviation of the total number of employees, and net property, plant and equipment scaled by total assets. The effect of strategy has been investigated in from the viewpoints of strategy and strategy type.  Results and The first to sixth hypotheses investigate the effects of economic, ethical and legal dimensions of corporate social responsibility on economic performance (i.e., economic value added and market value added).  The positive coefficient of variables indicates that increasing the economic, ethical and legal dimensions of corporate social responsibility increases the companies’ economic performance and the hypotheses are confirmed. The seventh to twelfth hypotheses investigate the moderating effects of the business strategy on the relationship between corporate social responsibility and the economic performance of companies. The moderating effect of the business strategy has been studied in two ways, strategy and strategy type. In both methods, the moderator role of the strategy on the relationship between corporate social responsibility and economic value added is positive and significant, and the hypotheses are confirmed. Also, the impact of strategy on the relationship between the economic and ethical aspects of corporate social responsibility and market value added is positive and significant. But the significance of the legal dimension has not been confirmed. The results indicate that, regardless of the presented method and the corresponding calculations, aggressive strategy has a greater impact on the relationship between corporate social responsibility and the economic performance of companies. Based on the statistical results, the positive effect of economic, ethical and legal dimensions of corporate social responsibility on economic performance is confirmed. The results are in accordance with the instrumental theory in which the purpose of corporate social responsibility is earning profit and acquisition of economic benefits for the shareholders. The stakeholder and legitimacy theories support the research findings too. According to the stakeholder theory, the value of the firm is increased by respecting the rights of all the stakeholders. Therefore, paying attention to their various demands by the management will lead to the survival of the organization. Respecting the social norms and the observance of rules and regulations to confirm the legitimacy by the government and general public can also lead the company to achieve its goals. Firms that follow a prospective strategy compete together to produce products and find new markets. They are always looking for innovation in product and market development. On the other hand, firms following a defensive strategy focus on a limited product market, and their efforts are to increase production efficiency. Taken together, the results suggest that business strategy is an important determinant of corporate social responsibility performance. The performance of defenders is similar to the strategy of cost leadership, and the performance of prospectors is similar to the strategy of differentiation. Hence, prospectors take advantage of corporate social responsibility, as their innovation-oriented strategy, and enjoy the benefits of corporate social responsibility more than other companies.

The purpose of this study is to investigate the effect of CEO power, political communication and social responsibility on the sensitivity of investing in cash in companies listed on the Tehran Stock Exchange. To determine the extent of political communication, two criteria have been used, including government ownership and taxes paid. For this purpose, three (3) hypotheses have been developed to study this issue and the data related to 104 member companies of Tehran Stock Exchange for the period between 1390 and 1397 have been analyzed. The research regression model has been investigated and tested using a combined data method with an integrated approach. The results show that the power of the CEO has a negative and significant effect on the sensitivity of investing in cash, the criteria of political communication have a negative and significant effect on the sensitivity of investing in cash and social responsibility has a negative and significant effect on It has the sensitivity of investing in cash.

The purpose of this paper is to value the economic, ethical and legal dimensions of corporate social responsibility by a new method and their impact on firms’ value creation, according to the moderating effect of business strategy. To do this, a combined index based on accounting variables and average decimal ranking method, is used to determine the value of economic, ethical and legal dimensions of corporate social responsibility. To measure the value creation of companies, value-based financial performance measures (economic value added, cash value added) was used.  To determine the strategy type (defensive, analytic, aggressive) according to the theoretical business strategy framework of Miles and Snow (1978, 2003), a combined index is used. The combined index consists of ratio of R&D expenses to sales, ratio of employees to sales, sales growth rate, ratio of SG&A expenses to sales, standard deviation of total number of employees and net property, plant, and equipment scaled by total assets. The moderating effect of business strategy is investigated based on strategy precedence and strategy type. The sample consists of 104 firms in a period from 2011 to 2018. To test hypotheses, the multivariate linear regression model and panel data method are used. The results show a significant positive relation of the economic, legal and ethical dimensions of corporate social responsibility to the value creation; Moreover, business strategy has a positive and significant effect on the relationship. Based on the results, the more aggressive a business strategy, the more effective on the relationship between corporate social responsibility dimensions and value creation.

This research investigates the capital market's efficiency relative to the decreasing and increasing information the components of cash and accrual of the accounting earnings. In the accrual accounting system, accounting earnings includes two components of cash and accrual. Information about decreasing and increasing values of the normal and abnormal portion of the changes in financial assets as a cash component is compared with the information on the decreasing and increasing amounts of discretionary and non-discretionary accruals. The required data was extracted from the financial statements of the listed companies in Tehran Stock Exchange during the years 2003 to 2017. In order to estimate the research models from the regression with the combined data as well as the equations system, the simultaneous equations system with the seemingly unrelated regression (SUR) approach are utilized and then some experiments are implemented to evaluate the research hypotheses by using Mishkin’s test. The results reveal that the capital market is inefficient in terms of the increasing information (positive portion) of accrual and discretionary accruals and information on abnormal changes in financial assets (increasing and decreasing), but rather on the information (negative) of discretionary and non-discretionary accruals and abnormal changes in the financial assets (increasing and decreasing).

The Purpose of this research is providing a Micmac Analysis to Strengthen Sustainable Green Accounting Values of Capital Market Companies by Grounded Theory, Fuzzy Dematel and Polar Matrix Analysis. In this research, which is based on qualitative and quantitative methodology, first, 18 university experts in the field of accounting and finance participated in the analysis of Grounded Theory and Delphi, and then in the quantitative section, 23 managers of the top 50 companies of the Tehran Stock Exchange participated in two Fuzzy Dematel and polar matrix. The data collection method was based on qualitative methodology through field theory analysis (Grounded Theory), which collected the necessary data by conducting interviews, and after coding the research model, it was designed based on the theoretical framework. Then, in order to assess the level of reliability, Delphi analysis was used with the aim of achieving the theoretical adequacy of the main components of the research, finally, in the quantitative section, first by means of Fuzzy Dematel analysis and then pairwise and diagonal comparison between conceptual codes in several stages and accordingly, provide Micmac analysis chart. The results confirmed the existence of two categories of intra-organizational and extra-organizational values of green accounting based on the four main components of Information Advantage; Cost Advantage; Competitive Advantage and Ecological Advantage confirmed after conceptual coding. Then, based on Fuzzy Dematel analysis, the cost advantage is the most important consequence of the internal and external organizational values of green accounting.

Disclosure of risk information plays an important role in the decision making process and the assessment of companies. The accounting standard-setters provide disclosure risk information of the company in the form of management commentary. The purpose of present study is to investigate the effect the quality of risk disclosure of management commentary and financial performance of the company on the investors' decision making. To test the research hypotheses, a scenario-based questionnaire has been used. The domain of research in 2018, the statistical population consists of all active financial analysts in Tehran Stock Exchange (TSE) and the research sample consists of 160 financial analysts. The results of the study showed that, when deciding on investing in a company with incremental financial performance, the higher quality risk of disclosure of the firm affects the willingness of financial analysts to investment in the company. Also, the results of the research indicate that when deciding on the earnings persistence of company's with incremental financial performance, the quality of company's risk disclosure high does not affect the financial analysts' judgment of continuing financial performance.

Although an organization’s environmental uncertainty may induce greater variability in reported earnings, managers have incentives to reduce this variability. The flexibility accorded by Generally Accepted Accounting Principles (GAAP) provides managers the means to accomplish this via exercising discretion in recognizing Earnings Management and tax avoidance. So, the aim of this study is to investigate the effect of Environmental Uncertainty on Tax Avoidance and Tax Evasion of listed Companies in Tehran Stock Exchange. The coefficient of variation (CV) of sales (scaled by total assets) to capture environmental uncertainty and these three measures of Tax Avoidance in our tests: Effective tax rate, the average effective tax rate 5 years and Tax Evasion of Differences between accounting Earnings and taxable Earnings. For this purpose three hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 2012 to 2018 were analyzed. This regression model using combined data with a consolidated approach, reviews and tests. The results showed that the concentration Environmental Uncertainty has significant positive impact Tax Avoidance. Also the results showed that the concentration Environmental Uncertainty has significant positive impact Tax Evasion.

In this research, the effect of social responsibility reporting on idiosyncratic risk and capital cost has been investigated theoretically according to three main arguments: stakeholder theory, information asymmetry, and risk management. It also goes beyond and the effect of incentive contracts (managerschr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39'))) remuneration and managerial ownership) are reviewed on this relationship. In line with the research objectives, 142 companies listed on the Tehran Stock Exchange have been selected through the systematic elimination method from 2010 to 2018 and the research hypotheses have been tested using the panel data regression model. The results of the study showed that disclosure of social responsibility information through increased transparency, reduced uncertainty, stakeholder satisfaction, and positive market signals; reduced idiosyncratic risk and financing costs. It was also found that directorschr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39'))) remuneration by reducing social responsibility reporting lead to an increase in the cost of capital, but managerial ownership by increasing social responsibility reporting lead to reduced capital costs and idiosyncratic risk. Therefore, it can be seen that compared with remuneration incentives, equity incentives lead to stronger motivations to limit managerschr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39'))) short-term actions and encourage them to disclose social responsibility information.

The purpose of this research is to modeling and predicts bankruptcy using real and accrual earnings management variables. Based on this, using logistic regression, the accuracy of bankruptcy models before and after adding Earning management variables were estimated and compared. So, a sample consisting of 1287 years - company during the period 2006 to 2018 has been selected from the companies of Tehran Stock Exchange. The results showed that the predictability power of Altman, Springgate and Zimsky bankruptcy models has increased significantly after adding accrual earnings management variables compared to the initial models. The results also show that the parameters of real earning management weaken the predictability of Altman, Springgate and Zimsky models. Based on the results, accountants, managers, and economic planners are advised to pay special attention to the phenomenon of corporate Earning management in order to make their decisions better.