rasoul karami

Companies pay attention to the value level of financial flexibility in making decisions related to optimizing investments and applying their net working capital policies. This issue will make profitable investment opportunities for companies more efficient and enable companies to gain more efficiency, as well as apply more optimal policies to keep cash. The purpose of this research is to investigate the effect of financial flexibility value and financial constraint on the speed of adjustment of net working capital, as well as the effect of financial constraint on the relationship between the value of financial flexibility and the speed of adjustment of net working capital in companies listed on the Tehran Stock Exchange. The appropriate pattern recognition test in combined data indicates the use of the regression model of the research using the panel data method with the fixed and random effects approach for the panel and pooled data patterns to estimate the regression model. The statistical sample includes 100 companies accepted to the Tehran Stock Exchange during the period from 2005 to 2020. The findings indicate that the value of financial flexibility has a positive and significant effect on the speed of adjustment of net working capital in the models of partial adjustments and error correction. Financial constraint has a positive and significant effect on the speed of net working capital adjustment, and it also has a positive and significant effect on the relationship between the value of financial flexibility and the speed of net working capital adjustment.

The effect of behavioral characteristics and characteristics of accountants on behavioral accounting has led to the formation of research in behavioral accounting. The purpose of this study is to investigate and design a structural model of relationship between self-efficacy and job performance with mediating role of mental health and mental toughness of accountants. The present study is applied in terms of quantitative performance, in terms of application and in the field of positive research. The research is descriptive-survey in terms of purpose and is descriptive in terms of data collection. To measure and measure the variables of self - efficacy, job performance, mental health and mental toughness of accountants, Sherer et al, Hersey & Goldsmith, Goldberg general health and Kobasa et al, were used. The validity and reliability of the questionnaires were confirmed by face validity and cronbach's alpha, combined and shared reliability. The statistical population includes 350 accountants, according to the Karjesi-Morgan table, 200 of them were selected as a statistical sample and participated in the research. The results showed that the proposed model has been confirmed and self-efficacy has led to mental toughness and mental health. Mental health variables and mental toughness have mediating role in the relationship between self-efficacy and job performance. The findings of this research showed that since accounting profession in the row of high psychological pressure jobs is high, paying attention to psychological variables of self-efficacy, mental health and accountants' perception can be effective in predicting professional and professional managers for performance evaluation and training of professional accountants.

Changes in the business environment for professional services as well as intense competition in this industry have pushed auditors towards marketing. This study aims at investigating the effect of ethical marketing on auditors' job performance. Accordingly, an applied approach is taken to conduct the research while in terms of the research implementation method, the study is descriptive of the correlation type, and the tool for measuring and collecting data is a standard questionnaire. The statistical population includes 228 experts who are members of the Institute of Charted Accountants, who were selected using a random sampling method. Smart-PLS software was used to analyze the research hypotheses. The results of the hypothesis test showed that ethical marketing has a positive and significant effect on auditors' performance. Therefore, in addition to observing professional behavior and maintaining independence, auditors must follow the principles and ethical values in marketing in the field of auditing, in order to improve their performance and increase the quality of services.

The value of the financial flexibility factor is less addressed by the academic literature. This value is not directly visible to companies and should be measured and tested. This paper investigates the relationship between the value of financial flexibility, investment efficiency in net working capital and speed of adjustment of net working capital. This is an applied descriptive-correlational paper. The data were analyzed using the statistical population including 100 companies listed in the Tehran Stock Exchange for the period of 2005 to 2020. The multivariate linear regression method was used to test the research hypotheses. The results of the estimation of the regression model showed that there is a positive significant relationship between the value of financial flexibility and investment efficiency in net working capital and the speed of adjustment of net working capital. In addition, considering the value of financial flexibility factor in investment decisions can lead to more efficient investment opportunities and more optimal working capital policies for the company.

the purpose of this study is to provide a digital marketing model in auditing with Grounded theory method. The data collection tool is a semi-structured interview with experts For this purpose, in 2021, using the purposeful sampling approach (snowball) with in-depth interviews with 14 specialized faculty members, partners of auditing firms, members of the auditing organization and the Society of Certified Public Accountants of Iran, who were knowledgeable and experienced in the field of auditing. It was done until the saturation stage. The research data were analyzed using coding method and Maxqda software and the main categories and concepts were extracted. According to the research model, the findings indicate that digital marketing in auditing can lead to gaining a competitive advantage and maintaining customer value and loyalty, and companies can have a distinct position in the minds of their customers in the market. Therefore it can be said that digital marketing in auditing helps the company structure and maintain long-term relationships with customers and creates a strong brand image that allows companies to perform better and create value for customers in the field.. Therefore, professions such as accounting, in addition to following professional guidelines and adhering to auditing standards and maintaining independence, must engage in advertising and marketing through the digital space.

The effect of behavior psychological characteristics and psychological characteristics of accountants on their performance has caught the attention of researchers. The purpose of this study was to design a structural model of relationship between self-efficacy and job performance with mediating role of mental toughness of accountants. The present study is an applied quantitative research which is based on structural equation modeling. In this study, out of 350 employed accountants in the offices of Arvand Free Zone in 2021 selected by simple random sampling, only 200 people were selected as the sample and answered the research questionnaire. The results showed that self-efficacy has a positive effect on job performance. In addition, self-efficacy has a positive effect on mental toughness. The results also show that mental toughness has a positive effect on the job performance of accountants. Moreover, the results also showed that of this study indicate that self-efficacy has a positive effect on the job performance of accountants by mental toughness. Therefore, attention to the positive psychological variables of self-efficacy and mental toughness of accountants of Arvand Free Zone offices can cause positive behavioral responses and reduce psychological stress and thus improve the quality of their work and their performance. Because these factors increase the feeling of usefulness and value in them, thereby improving the current work and improving the health of the accounting system.

In most countries, taxation plays a very important role as one of the main means of government in the economy. Most of the state's revenue sources are taxed, through which redistribution for the three purposes of allocating economic benefits. Income and economic stability are used. Due to differences in tax laws and regulations and accepted accounting principles and principles, what may be considered from the perspective of income and expense accounting theories may not necessarily be from the perspective of income and expense tax laws. It should be noted, however, that the purpose of determining profits in the preparation of financial statements from an accounting perspective is to Determining the source of tax calculation is different in tax laws (Karbassi Yazdi and Rasekh Saleh, 2013). It accounts for a large share of Iran's GDP, so addressing it can play an important role in achieving the ultimate goals of macro policies (Khajavi et al., 2010). With the formation of agency relations, the conflict of interest between Managers, shareholders on the one hand, and other stakeholders (such as the government) on the other. Yat is not the same as determinate tax (tax gap). Two goals are conceivable. While this gap is expected to affect the quality of reported earnings for investors, the greater the difference, the lower the firm's profitability. And affect future profits of companies.

due to the differences between tax laws and accounting standards there are differences between tax payers and tax collectors that cause tax gap .The tax gap is calculated through the difference between diagnostic and instrumental taxes and its components include temporary and permanent tax differences.

In previous studies in Iran, the tax gap resulted from permanent differences, but the initiative and creativity of this research were identified as temporary differences. Therefore, the purpose of this study is to investigate the relationship between the tax gap and its components on future earnings changes.

The present study of the nature and content of a research is correlation type that is used to explore the correlation between variables of the post - event method. The statistical population of the research in Tehran Stock Exchange and statistical sample consists of 120 companies in the period of 1386 - 1396. To analyze the data and test the hypotheses, the regression equation has been used.

The results indicate that there is a significant inverse relationship between the tax gap and future earnings changes. The results confirm that both temporal and temporal tax differences have a significant effect on future earnings changes. it can be argued that increasing the difference between earnings accounting earnings can be associated with decreasing interest in the next year and less stability.

The findings of this research show that tax gap components in Iran are also temporary differences in addition to permanent differences and by separating permanent and temporary differences we can calculate taxable income .On one hand , increasing the satisfaction of the taxpayers and on the other hand the challenges of taxation , evasion and tax avoidance . Therefore , it is expected to increase efficient tax system and tax equity.

The Iranian economy in recent years is due to the development of economic sanctions, a sharp decline in the price of oil and the deficit resulting from revenue - dependent on oil revenues and the trend towards tax revenues. While comparing the volume of the Iranian economy with the amount of tax income indicates the existence of a relatively significant tax gap. The tax gap is the difference between the collected taxes and the tax required by the law. The purpose of this study is to answer the question whether corporate governance is effective and strong on the relation between tax gap and future earnings changes? The statistical population of the research in Tehran Stock Exchange (TSE) firms and statistical sample consists of 120 companies in the period of 2007-2017. In order to test the hypotheses, multivariate regression using mixed data - data approach has been used. The results indicate that there is a significant inverse relationship between the tax gap and future earnings changes. It can be argued that increasing the difference between earnings accounting earnings can be associated with decreasing interest in the next year and less stability. On the other hand, significant positive relation between corporate governance is efficient and strong with future earnings changes. because corporate governance will ultimately lead to more sustainable future gains due to the decline of discretionary accruals in discretionary accruals. It is also reinforced by the effect of the tax gap on future earnings changes in firms that have efficient corporate governance, and this effect is only seen for a year later. And is not effective for the second and third years.