فهرست مطالب farzaneh heidarpour

The measures taken by companies are in line with their activities, in addition to ensuring the interests of shareholders and the company, and have social, environmental, and economic effects on society. Today, we are witnessing an increase in the concerns of society under the influence of these measures. One of these measures is the payment of taxes by the company, which can lead to an increase in social services and the prosperity of the economic system and generally improve the status of society. The primary purpose of this research is to explain the methodology of social and stakeholder analysis to participate in corporate sustainability by using the tax compliance of stock exchange companies. The current research is developmental-practical regarding objective, mixed-exploratory (causal) data, and survey-cross-sectional. Therefore, this research method to achieve the mentioned goals is descriptive-analytical. In this research, the components are first determined by the Delphi method, and then the significance of the components is checked using the factor analysis method by Smart PLS Software. The research findings in the first stage, which were obtained by using a questionnaire and receiving the opinions of experts, include the identification of the following components: the perception of stakeholders, including internal stakeholders and our company; Social norms, including personal, descriptive, subjective and predicted norms, and participation in corporate sustainability includes desire, plan, commitment, and enthusiasm. Also, in the second stage, which was done by distributing questionnaires among the accountants and financial managers of the companies admitted to the stock exchange, the results show that social and stakeholder-related indicators, which include stakeholders' perceptions and social norms, lead to tax compliance to participate in corporate sustainability. In previous studies, the subject of corporate sustainability used tax compliance to examine the impact or relationship. In this research, modeling was carried out, so the present results can provide useful suggestions to law-making institutions, including the audit organization and the Tehran Stock Exchange Organization, so that these organizations apply more appropriate regulations.

Due to their nature, airports have a significant impact on the economic development of countries. Nowadays, due to the increase in income and reduction of losses caused by sudden accidents, it is necessary and necessary to continuously improve the operation of airports. Also, the transportation of infrastructure and one of the important parts of the consumer production cycle is considered to play a very important and effective role in the process of economic growth, while it is also a part of the process of growth and inheritance. Based on this, the aim of this research is to analyze the cost structure of Iran's airports and evaluate their role in improving allocation efficiency. From the point of view of the method, this research is descriptive-surveillance and correlational, and from the point of view of the type of supervision and the degree of control, this research is in the category of field research. Data envelopment analysis method was used to analyze the hypotheses. In order to calculate the cost structure, from operating costs and administrative and general costs, and in order to calculate the allocation efficiency from the number of employees working in the airport and the size of the flight surfaces to calculate efficiency, technical efficiency with terminal size and runway length and for economic efficiency With the number of passengers at the airport, the number of flights used. These variables were investigated during the years 2013-2018. The results showed that the operating costs have a significant relationship with the size of the terminal, the length of the runway, the number of employees and the number of flights of the country's airports, and it has no significant relationship with the size of the flight levels, the number of passengers and the amount of cargo of the country's airports. Also, the results of this research showed that the administrative and public costs have a significant relationship with the size of the terminal, the number of employees, the number of passengers, the amount of cargo and the number of flights in the country's airports, and it has no significant relationship with the length of the runway and the size of the flight surfaces.

In this paper, we examine the relationship between Vigeo's social responsibility rating with the financial performance and firm value of 118 companies during the period from 1386 to 1396. Vigeo Social Responsibility Indicators are based on six dimensions of business behavior, corporate governance, social participation, environment, human resources and human rights. The content analysis method was used to measure these indices. Also, to measure the firm's value, the criterion of abnormal returns and the indexes such as return on assets, return on equity, return on investment, sales return, and Tobin's Q ratio were used as a measure of firm performance. Research findings indicate that disclosed indicators of corporate governance (board and shareholders) dimensions and business behavior (customers and business integrity) have the highest and most socially highest levels of disclosure in companies. In other words, companies typically disclose reports on procurement contracts, commodity information, as well as the number and name of board members, percentage and amount of each shareholder. The results of the research hypotheses indicate a negative relationship between the corporate responsibility rating based on Vigeo's social responsibility indices with firm value and a positive relationship with financial performance.

Studying and recognizing the behaviour of securities returns has always been the focus of investors and researchers since the dawn of capital markets. Based on the statistics of the last decade, the stock market has been one of the major centres for making investment and getting high returns. Analysis and forecasting the price of financial assets has always been an intriguing topic in both scientific and practical disciplines which created various challenges for financial analysis. Chaos theory and fractal analysis are the latest theories in this regard. The present study has reviewed the information on Tehran Stock Exchange (TSE) companies’ returns between 2014 and 2018 in monthly intervals to measure the multifractal system, long-term memory (LTM), and weak-form efficiency of the stock return variable. The aim of the study has been addressed by using Hurst’s rescaled range (R/S) statistic model. Any R/S larger than 0.5 indicated a correlation between future stock returns and previous returns and that previous data influence the market. Consequently, it is not a random market but has an LTM, a fractal dimension, and is relevant to the Efficient Market Hypothesis (EMH) that confirms these variables.

Many countries today, with regard to the benefits of International Financial Reporting Standards (IFRS), tend to accept and implementation it or have harmonized their national standards with it, and on the other hand, the assessment of the fundamental changes in accounting and financial reporting systems, without considering the views of its stakeholders, can affect the probability of its successful. Accordingly, the purpose of this study is to assess the perception of auditors as one of the main stakeholders, of the change in the financial reporting system and the implementation of IFRS. For this purpose, auditors' perception was assessed by considering four factors individual, technical, situational and change processes through a questionnaire distributed among auditors working in the audit organization and private audit firms. The results of the questionnaires were analyzed using structural equation method (PLS). The findings of the research show that auditors 'perception is influenced by the above four factors, but the effect of these factors on auditors' perceptions differs from the implement of IFRS in Iran.

The main purpose of this paper is to examine the relationship between financing variables, the ratio of research and development costs to operating profit and financial crisis in companies admitted to the Tehran Stock Exchange. The statistical population of the research is accepted by the companies in the 5 years period from 1391 to 1395 in the Tehran Stock Exchange and the research samples are from 181 companies. The research data were compiled through the new software and financial statements of the companies. In this research, multivariate linear regression model was used to test the hypotheses. The statistical method used in this paper is the panel data method. The results of the research indicate that the ratio of financial leverage to the ratio of R & D investment to operating profit is also affected by the ratio of R & D to operating profit on the criteria of the corporate financial crisis based on Springerty model, and the ratio of the cost of research and Operational development is effective on the financial crisis criteria of the company based on the Zimsky model, as well as the impact of the cost of research and development on the operating profit on the financial crisis criteria of the company based on the Altman model of 1983 and 1986 and the modified Kurdistan model was not approved.

Many countries today, with regard to the benefits of International Financial Reporting Standards (IFRS), tend to accept and implementation it or have harmonized their national standards with it, and on the other hand, the assessment of the fundamental changes in accounting and financial reporting systems, without considering the views of its stakeholders, can affect the probability of its successful. Accordingly, the purpose of this study is to assess the perception of financial statements preparers (accountants) as one of the main stakeholders of the change in the financial reporting system and the implementation of IFRS. For this purpose, accountants' perception working in subject and non-subject companies use of IFRS, In accordance with the requirements of the Tehran Stock Exchange was assessed by considering four factors individual, technical, situational and change processes through a questionnaire distributed among accountants. The results of the questionnaires were analyzed using structural equation method (PLS). The findings of the research show that accountants 'perception is influenced by the above four factors, but the effect of these factors on auditors' perceptions differs from the implement of IFRS in Iran.

The aim of this paper is to investigate the effect of competition on the financial stability of non-manufacturing companies (financial and insurance institutions). The research branch and ex post facto quasi-experimental research is based on the actual stock market and financial statements of companies listed on the Stock Exchange is done. In this study, financial information 21 companies listed in Tehran Stock Exchange during the period 2010 to 2014. For analyzing the results, multivariate linear regression was used.The results imply that there is a significant relationship between the competitiveness of the market and financial stability.

We exmine the relationship between earnings management، measured by Abnormal accruals and auditor reporting، measured by type of audit firm and audit opinion. Our sample comprises of firm، listed on the Tehran Stock Exchange، for the period 2005-2011. The results provide no evidence for the relationship between type of audit firm and Abnormal accruals. However، there is a significant positive relationship between Abnormal accruals and unqualified audit opinions، and between big audit firms and unqualified audit opinions for our full sample estimation from the control variables، profitability، current ratio and size are positively related to discretionary accruals. Also، profitability is positively related to unqualified audit opinions. But size is negatively related to unqualified audit opinions. We conclude that big audit firms issue unqualified opinions، in spite of the level of earnings management employed

Generally investors invest in a mutual fund by considering capital appreciation, better liquidity and less risk. So this study makes a comprehensive evaluation of equity-linked schemes. The return computed on the basis of the Net Asset Values of the different schemes and returns in the market. Research’s Hypotheses about the variables collected and analyzed for the units has been calculated based on theoretical principles and research findings. Our database is composed by 26 mutual funds and 27 investment companies acting in the Tehran stock exchange with monthly returns data from March 2005 to February 2009. The tests of hypotheses are based upon regression analysis, t- student and correlation coefficients. In this research, it has traditionally been supposed that a manager’s success is determined by his/her ability to choose a stock that outperforms other securities with a similar level of weight and return investment units in the market.

This paper reviews the advantages and disadvantages of using the International Financial Reporting Standards as the accounting standards of Iran. The reliable statistical society is included ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph. D. Degrees working in Tehran Universities. The results of Chi-square test show the advantages of using International Financial Reporting Standards in Iran are more than disadvantages. Moreover، the results of Kruskal Wallis test of eight hypotheses show، there is not any differences between the viewpoints of ICPAs who are certified by Tehran Stock Exchange and Accounting professors with Ph. D. Degrees working in Tehran Universities. Although، they have different viewpoints about 2 hypotheses