فهرست مطالب seyed mohsen salehi vaziri

 This study examines the relationship between accounting comparability and the quality of financial reporting and the pricing efficiency of discretionary accruals, taking the view that comparability improves the information environment and not only enhances the ability of managers to accurately assess liabilities, it also improves investors' understanding of commitments. The investigation companies included 71 companies during the years 2012 to 2019. In this study, Di Franco's (2011) model for accounting comparability, Kotari et al. (2005) and Kaznik's (1999) models for financial reporting quality, and McNichols' (2002) model for accruals were used. The findings showed that increasing the comparability of financial statements reduced the absolute value of accruals and the lower the amount, the higher the quality of financial reporting. Overall, the obtained results revealed that comparability is associated with higher quality financial reporting, as comparability improves the accrual estimation process and the ability to signal future performance. Further, it was concluded that accountability comparability has a negative relationship with the pricing efficiency of optional accruals. In other words, the higher comparability of financial statements in the previous year has increased the perception of users regarding the financial statements of pricing of accruals. Accordingly, the more negative the coefficient of the variable, the higher the understanding of investors. We also found that when comparability was greater, the investors did not respond so strongly to optional accruals.

Considering the different views on social responsibility and the expansion of the corporate social responsibility concept, the purpose of this research is to investigate the relationship between investment efficiency and corporate social responsibility with regard to the effectiveness of managers' behavior with emphasis on the hierarchical approach.

The data of 102 companies admitted to the Tehran Stock Exchange in the period from 2011 to 2020 have been analyzed using the dynamic panel data approach and the GMM method.

The findings of the research showed that although increasing the social responsibility of companies does not improve the efficiency of investment, increasing the overconfidence of managers improves the efficiency of investment. Despite of managers who are not willing to increase the efficiency of investment through internal financing, companies with high social responsibility tend to increase investment efficiency by internal financing.

The purpose of the present study is to review the correlation between layoff cost and asymmetric cost behavior or cost stickiness.
The number of workers and legal claim costs for searching layoff costs were chosen as 2 criteria in this research. The sample under study included 108 corporations accepted in Tehran Stock Exchange during 2016-2021.
An increase in the number of workers leads to more labor cost stickiness and if their number declines, labor cost stickiness decreases too. As for legal claims, if a corporation has more legal claims, labor cost stickiness goes up and if it has less legal claims, labor cost stickiness comes down too.
Layoff costs play a main role in moderating cost behavior models.

Research into the relationship between barriers to entry and corporate performance shows that barriers to entry reduce the performance of new entrants to the industry. Therefore, the purpose of this study is to investigate the relationship between firm performance and barriers to entry (scale savings, industry investment, industry profitability, industry growth, industry size, R&D intensity, and industry advertising intensity) in companies to determine how they impact. Consider the barriers to entry on corporate performance. The present research is a retrospective and purpose-based type of applied research. Empirically, the present research is in the area of accounting research and is based on actual information in financial statements. The statistical population of this research includes all companies listed in Tehran Stock Exchange during the period. Thus, 105 firms were surveyed as sample during the period from 2013 to 2018 For the relationships between variables, the ordinary least squares regression method and Eviews10 software were used, and Q Tobin index was used to evaluate the performance. There is a positive and significant relationship between firm performance and industry size, R&D intensity and industry advertising intensity.