davood yousofvand

In determining the value of the company and financial performance, not only the quantity of profit but also the quality of profit should be paid special attention, because every activity that the company performs faces risks and crises, which in the first place requires identifying the impact of this risk. Crises affect the financial performance of the company, and managers accept different levels of risk in order to maintain their resources in the company. In this study, the effect of risky behavior and financial crisis on the quality of profits and financial performance has been investigated The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 2014 to 2018. The sample size according to the screening method and after removing Pet’s observations is equal to 116 companies. Has been used with fixed effects. The results of data analysis of companies using multivariate regression at 95% confidence level show that there is a significant positive relationship between risk-taking behavior on financial performance and profit quality. Gives that the financial crisis has a negative and significant impact on the relationship between earnings quality and financial performance.

The relationship between strategy management, control systems based on management accounting and company performance has attracted a lot of attention in accounting and management researches. The main purpose of this research is the effect of managers' social conservatism on company performance, considering the mediating role of strategic management accounting techniques. The research method is descriptive-survey type. Also, in order to collect information, three questionnaires of managers' social conservatism, application of strategic management techniques and company performance have been used. The statistical population of this research consists of 384 experts, chief accountants and financial managers of companies admitted to the Tehran Stock Exchange (during the fall of 2021), which were selected non-randomly. For this purpose, Pearson's correlation test was used in SPSS and SmartPLS software to check the research hypotheses. The results of the research show that the social conservatism of managers has a significant effect on the accounting techniques of strategic management and the direction of the negative effect has been obtained. Also, accounting techniques of strategic management and social conservatism of managers have a significant impact on company performance. In the continuation of bootstrapping mediation shows that strategic management accounting techniques have a significant effect on the relationship between managers' social conservatism and company performance.

Strategic planning provides a tool for organizations to follow the development and implementation of strategy in different aspects of the organization and manage their strategic performance. It is always possible to prepare and choose a suitable strategy by planning the strategy, evaluating the organization's environmental conditions and internal capabilities (weaknesses and strengths), and considering the organizational values. Competitive strategies determine the performance orientation of managers to defeat powerful competitors in international markets. This research investigates the phenomenon of myopia in the capital market and companies' strategies. The final sample of the research was selected using the systematic elimination sampling method (screening) over ten years from 2013 to 2021. The research hypotheses were investigated using ordinal logistic regression tests. The results showed an influence mechanism between the myopia phenomenon in the capital market and the company's strategy in the studied sample.

Social conservatism is the tendency of individuals to maintain traditional values, which can be related to behavioral issues in accounting. Accounting conservatism can act as a response to uncertainty by quickly identifying costs and liabilities and delaying the recognition of income and assets until uncertainty is resolved before the company can make a legal claim for profit. Reach a high degree of approval. The purpose of this study is to investigate the relationship between managers' social conservatism and firm performance by considering the mediating role of accounting conservatism. The present research is applied in terms of purpose and descriptive-survey research in terms of methodology. In order to collect data, three questionnaires of social conservatism of managers, accounting conservatism and company performance have been used. The statistical sample of the research consists of 384 experts, heads of accounting and financial managers working in companies listed on the Tehran Stock Exchange in the fall of 1400, which was analyzed based on the Kolmogorov–Smirnov and TITEC tests. . The results show that managers' social conservatism has a significant effect on accounting conservatism and has been obtained for a positive effect. Also, social conservatism of managers and accounting conservatism have a significant effect on company performance. Bootstrapping mediation shows that accounting conservatism has a significant effect on the relationship between managers' social conservatism and company performance.

The information in the financial statements should be in a way that helps investors evaluate the performance of management in terms of maintaining and optimizing the use of resources According to the management ambiguity hypothesis, managers intending to conceal the bad news or their poor performance attempt to present financial reports in such a way that are not simply understandable to investors and stakeholders. Moreover, since tax evasion is profitable for companies, financial statements may be published ambiguously so that the respective auditors cannot discover the facts. This study investigated the impact of financial reporting readability on accrual quality and tax evasion. For this purpose, 174 companies listed on the Tehran Stock Exchange in the 2011–2012 period were selected as the sample via the systematic removal method. The results of the dynamic panel data analysis showed that higher financial reporting readability reduces tax avoidance, but does not significantly affect accrual quality.

This study is to study the relationship between market orientation and firm performance by considering the mediating role of management accounting systems in pharmaceutical companies listed on the Tehran Stock Exchange. Using the research method, a descriptive correlational survey was conducted based on a standard questionnaire, which is cross-sectional in terms of time and is practical in terms of purpose. The statistical population of this research is financial managers and senior accountants of pharmaceutical companies with 95 people for the second half of 1398. The statistical sample is 76 people based on Cochran's formula. In order to achieve the research objectives, this information was analyzed using SPSS 26 software and also the diagram of structural equations using Smart PLS software by applying appropriate statistical tests according to the research hypotheses. Market orientation has a positive and significant effect on management accounting systems. The data obtained from the study indicate a positive and strong correlation between these variables. Also, Pearson correlation coefficient is 0.659 and the level of significance is below 50%, which has a significant and positive relationship. It shows that increasing one increases the other. Management accounting systems have a positive and significant effect on the company's performance. The data obtained from the study indicate a strong and positive correlation between these variables, also Pearson correlation coefficient of 0.752 and a significance level below fifty percent. Which shows a significant and positive relationship, that is, the increase of one causes the increase of the other. This is management accounting that creates the knowledge base for internal users and forms the information flow for definitive management. It is suggested that in companies, strategic management accounting systems use company costs that are used in practice. Analyze and take steps to inform stakeholders of the costs incurred. Managers are encouraged in the company to take creative initiative in the market to enter emerging markets to attract creative ideas. Take.

The purpose of this study was to investigate the effect of internal auditing, supply chain management and knowledge management on total quality management in food manufacturing companies in Tehran province in order to explain the strengths and weaknesses of such manufacturing companies and provide appropriate and practical solutions. To improve their current situation. The present research is based on the applied purpose and based on the nature and method, it is descriptive and in terms of data collection it is survey. The statistical population of the present study consists of all financial managers, auditors, quality control managers and management accountants of companies active in food production companies and food related items in 1399. The validity of the research variables and the resulting indices were examined by LISREL software using the confirmatory factor analysis test, and by using structural equation modeling, which is a mixture of confirmatory factor analysis and path analysis, the hypotheses were tested. The research was conducted.

In connection with the first hypothesis of the research, the results showed that the internal audit variable has a significant effect on quality management. Regarding the second hypothesis, the results showed that the supply chain management variable has a significant effect on quality management. Finally, in connection with the third hypothesis, the results showed that the knowledge management variable has a significant effect on quality management.

In this study, the analysis and identification of key factors affecting the working capital behavior of companies listed on the Tehran Stock Exchange has been discussed. The management of working capital leads to the realization of optimal liquidity for companies. Keep the limit so as not to face the surplus or lack of abnormal liquidity. The need for working capital and the cash flow cycle are used to represent the behavior of working capital. In this study, 9 main factors of working capital behavior are widely examined.