جستجوی مقالات مرتبط با کلیدواژه « بعد سیاسی » در نشریات گروه « حسابداری »

The main purpose of this research is to investigate the relationship between political aid and social responsibility of companies admitted to the Tehran Stock Exchange market. From the point of view of political contributions, companies that have government support and political connections do more social responsibility to gain more public attention. For this reason, such companies have a more transparent operational environment and will have more supervision and control over their financial and operational departments. This research was conducted for a period of 7 years between 1394 and 1400. The current research is of applied type and describes the correlation between the studied variables. In order to test the research hypothesis, sample data was studied, collected and analyzed.The results of the research hypothesis test indicate a negative and significant effect between political aid and social responsibility in companies admitted to the Tehran Stock Exchange. Therefore, the more political aid and support increases, the more the disclosure of corporate social responsibility decreases.

Firms with political connections enjoy several economic benefits, so they are less likely to choose high-quality auditors to hide earnings management and opportunistic behaviors. And on the other hand, managers, with the aim of gaining advantages for the company under their management, usually establish and maintain a relationship with the government, but in markets with weak regulatory frameworks, this relationship can lead to the representation problem and related costs.The purpose of this research is to investigate the effect of political connections on the quality of audit institutions, taking into account the moderating role of agency fees in companies listed on the Tehran Stock Exchange. Using regression analysis, the relationship between the aforementioned variables was investigated in 178 companies admitted to the Tehran Stock Exchange for the period 1396-1400. The results of the research show that there is a positive and significant relationship between the company's political connections and the selection of quality auditing firms, and agency costs intensify the direct relationship between the company's political connections and the selection of quality auditing firms.

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict

The aim of this study is the investigating the effect of political communication on financial flexibility. The sample of the present study is 142 Tehran Stock Exchange member firms in the period of 2014-2018. The present study included four hypotheses that exploring the relationship between the four criteria of political connections with the criteria of financial flexibility included spare debt capacity, leverage ratio, cash ratio and fixed asset ratio. The results showed when a member of board director in addition to was government agent, he/she was executive member, there was a positive relationship between political connection and financial flexibility (spare debt capacity). Other our result showed that political connection has a negative effect on the firms leverage ratio, also there was not a significance relationship between political connection and the firms cash ratio. Finally, the results showed that as the level of political connection increased, the firms fixed asset ratio decreas and led to an increase in corporate financial flexibility.

An investment-making decision is a multifaceted process that requires the investor's precision, punctuality, and timely decision. This process is influenced by future expectations and the analysis of several factors the investor must consider to achieve a specific goal. Paralysis in the analysis of these factors causes a delay in obtaining profits or the realization of unwanted losses. Therefore, the main goal of the current study is to investigate the effect of the dimensions of the analysis paralysis on investors’ decisions in the Tehran Stock Exchange.

To collect data and information, libraries, interviews, and field methods were used simultaneously. For data analysis in the qualitative section of the research, the Fuzzy Delphi method, Excel, and MaxQDA software were employed. In the quantitative section, structural equation modeling and Smart PLS software were utilized. The Fuzzy Delphi method was used to analyze the qualitative data. After extracting the indices and influential variables in the model and thematic analysis, the initial influential variables were identified and presented to the experts in the form of a questionnaire to gather their opinions. Then, their answers were classified and the lack of agreement was announced. This process was repeated until a consensus was reached and the way of quantifying and measuring specific research variables in four political, social, cultural and economic dimensions were examined and analyzed.

According to the results of the Delphi section, the final research model was approved with two variables of analytical paralysis and investors’ decisions. The results of path coefficients showed a negative and significant relationship between analysis paralysis and investors' decisions, although there was a negative and significant relationship with investors' short-term decisions, with no significant relationship with investors' long-term decisions. Among the dimensions of analysis paralysis, the political dimension has the greatest impact on the analytical paralysis of investors' decision-making. Then the economic, social and cultural dimensions have respectively the greatest effect on the analytical paralysis of investors' decision-making.

The findings showed that analytical paralysis caused by abundant and fleeting data and political, economic, social and cultural instability will cause different behaviors among investors and these behaviors will affect people's investment decisions. In other words, analytical paralysis will increase the instability of investors in the decision-making process. Faced with such factors, investors will not be able to react appropriately and avoid deviations in decision-making in the short term. For this reason, in the conditions of abundant and unstable data affecting decision-making, changing from short-term decisions to long-term decisions can have fewer negative effects. Therefore, it is suggested that the trustees of the capital market reduce the analytical paralysis of the investors by informing and providing reliable and timely information to the society and help them in the proper management of their capital.

Political ideology is widespread in today's organizations. The labels liberal and conservative often represent fundamental beliefs and values. People's political ideology is unique to each individual and guides the decisions and behavior of the members of the organization either willingly or unwillingly. The potential for the emergence of organizational professional conflict in work environments is increasingly growing. Efficient organizations with a high adaptability capacity seek to respond to the changing demands of customers and environmental changes so that they can deal with the forces and obstacles that are constantly present in the organization, and the survival concern of any organization depends on how to deal with conflicts. The purpose of this research is to investigate the effect of political ideology on auditors' organizational professional conflict with the mediating role of organizational adaptability
The present study is a descriptive applied research that the research data using standardized questionnaires by a sample of 314 questionnaires among the auditors working in the audit organization and trusted audit institutions in the year 1400 in a random probability distribution and the research data using the structural equation model using softwares 22 SPSS and 88 LISREL statistics have been analyzed. The research results show that auditors with conservative political ideology have a direct effect and liberal auditors have an inverse effect on organizational adaptability; But conservative political ideology and liberalism have no significant effect on organizational professional conflict. Also, auditors' organizational adaptability has a negative and opposite effect on organizational professional conflict.

 Because of interest conflicts between managers-owners and the possibility occurrence of agency problems, it is important to identify the potentially driving factors of agency costs and assess the role of monitoring mechanisms in order to reduce the intensity of agency costs. This paper assessed the potentially impact of external auditing on agency conflicts in political connected firms. The ratio of operational expenses to operational sales revenues is used as an index of agency costs. Also, politically governance affiliation in either board structure or ownership structure is considered as a proxy of political connection. In addition, effective role of external auditors is analyzed using auditors’ quality control rating, rotation and industry specialization criterion. Research data include 1632 firm-year observations witch consist of 204 firms listed in Tehran Securities & Exchange. Research hypotheses investigated through multivariate regression models using panel data with fixed effect and generalized least squares method. Research evidences documented that political connected firms have high level of agency costs significantly. On other side, auditor’s quality control rating, rotation and industry specialization criterion significantly lead to reduce agency costs. In addition, findings showed that auditor’s quality control rating, auditor’s rotation and auditor’s industry specialization caused to weaken the positive relation between political connection and agency costs, so lead to decrease destructive consequences of interest divergence; In fact, reputable auditors to maintain professional reputation, new auditors to maintain audit independence, and industry-specific auditors to maintain audit efficiency and effectiveness are elements of mitigating agency conflicts, especially in firms with political connection. So, it is important to understand this issue from the aspect of political connection costs and its role in intensifying agency costs, as well as from the aspect of improving audit process and its role in weakening agency costs, especially in political connected firms.

Environmental reporting represents a means of providing environmental information to stakeholders and reflecting environmental performance and corporate issues related to the environment. Research and development costs are expanding and increasing rapidly as it causes innovation in the field of product and service production. One of the factors that affect research and development costs is political connections. This research examines the relationship between the disclosure of environmental information and research and development costs, emphasizing the role of political communication in the Tehran Stock Exchange between 2013 and 2019, using the information of 110 companies accepted to the Tehran Stock Exchange. Hypotheses were tested through regression and generalized least squares method. The results showed that there is a positive and significant relationship between environmental information disclosure and companies' research and development costs. Based on the results of this research hypothesis, companies that pay more attention to the disclosure of environmental information, with an increase in research and development costs, have a greater tendency to produce new products with minimal pollution. At the same time, in companies that have stronger political connections, the company's research and development costs are reduced, and political connections moderate the intensity of the positive relationship between environmental information disclosure and companies' research and development costs. In fact, the government's political support in the form of political communication reduces the pressure on companies if they do not comply with environmental requirements, the motivation of companies to spend research and development to reduce pollution decreases.

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it.

The purpose of this research is the effect of political communication on company performance with the moderating role of disclosure of sustainability information in companies listed on the Tehran Stock Exchange. For this purpose, 110 companies were selected during the period of 2012-2018 through a systematic method as the sample size of the research. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression using the panel-data method. The results of the research showed that political communication has a positive and significant effect on the performance of the company. Political communication has a positive and significant effect on company performance with the role of moderator of sustainability information disclosure. The disclosure of sustainability information has a negative and significant impact on the company's performance.

Some managers have this motivation to abuse financial reporting for their own benefit in certain circumstances. For example, managers, within the framework of accepted accounting principles, inflate profits in periods of heightened investor sentiments in order to gain benefits for themselves and related parties, in this situation, it is possible to create a significant difference in quality. Financial statement information will be available during periods of high investor sentiment. On the other hand, the existence of political connections leads to the existence of a kind of support for companies with political connections, which is expected to be stronger in these types of companies. Therefore, the purpose of this research is to investigate the relationship between investors' feelings and fraudulent reporting, and also to investigate this relationship in companies with political connections. To achieve the goal of the research, a statistical sample including 135 companies admitted to the Tehran Stock Exchange was selected during the years 2013-2017. This research is based on the goals, applied research type and in the hypotheses in the field of correlational research. In order to classify data, Excel software was used and for hypothesis testing, logit model was used in EViews10 software. The findings of the research show that there is no significant relationship between investors' feelings and fraudulent reporting, but among companies with political relations, since these types of relations cause companies to warm their backs, there is a difference between investors' feelings. and fraudulent reporting, there is a positive and significant relationship. Which indicates the fact that decision makers in companies with political ties see investors' feelings as an opportunity to provide fraudulent reporting for opportunistic behavior and abuse for their own benefit and those related to them.

Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownership, GDP growth, political relations and the rate of inflation in the country on cost stickiness in Iranian companies. To conduct this research, first, using interviews with experts and the index of lavsh, the variables and factors affecting the stickiness of companies' costs were identified and then the identified variables were measured, and finally a sample of 102 companies from Tehran Stock Exchange companies was selected to be statistically tested on them. The results of the research hypotheses showed that: the country's political elections, government ownership structure, GDP growth, political relations and inflation in the country affect the stickiness of corporate costs Are.

Due to the nature and importance of the insurance industry, optimal financial information and reporting ‎is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange ‎organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect ‎significant improvements in the financial reporting of insurance companies. The clauses of the auditor's report on ‎reserves and non-compliance with Iran's Accounting Standard No. 28 and the Central Insurance Regulations are ‎other noteworthy issues. The International Financial Reporting Standard 4, which will be replaced by IFRS 17 in ‎‎2023, is another important issue that Iran's insurance industry must be able to prepare to accept. Therefore, in the ‎current research, the issues and problems of financial reporting in the insurance industry have been identified from ‎the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which ‎are the three main components in the framework of financial reporting.‎

The method used in the research is a survey and the data collection was done through a questionnaire. ‎Finally, 50 questionnaires from 16 insurance companies were received and analyzed.‎

The research results show that the insurance industry is facing challenges in financial ‎reporting. The identified challenges in the field of recognition and measurement include the lack of accounting ‎standards in the field of life insurance, lack of application of common measurement methods at the international ‎level, lack of insurance measurements at the group level, Contracts and recognition of insurance premium income ‎are based only on historical information and ignoring adjustments including risk adjustment. In the field of ‎reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and ‎investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and ‎the nature and amount of risks arising from insurance contracts are not disclosed. . Finally, the lack of sufficient ‎training of employees and the lack of integration of the information technology system and the software used are ‎challenges in the field of systems and processes‎.

This research has been conducted with the aim of experimental test of the effect of political relations on the amount of investment of companies and its efficiency in the period of 2012 to 2019 of companies listed in the Tehran Stock Exchange. The method of data collection is archival and reference to databases and the method of data analysis is multivariate regression model using panel data model and fixed effects method. The results show that the relationship between political relations and the amount of investment as well as investment efficiency is positive and significant. These results indicate that companies with political connections have more investment than other companies and investment efficiency is higher in companies with political connections. According to the research findings, it can be seen that companies with political connections invest more and more efficiently than other companies due to their government benefits and privileges, as well as the ease of attracting financial resources.

Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ownership on the relationship between information competition and Earning persistenceof companies listed on the Tehran Stock Exchange.The statistical sample of the research includes 103 companies listed on the Tehran Stock Exchange for the period 2013 to 2020. In terms of purpose, the present study is an applied research using a post-event approach. For panel data, fixed-effect and random-effect models were used to estimate the research model using Eviews-8 software. The research results showed that information competition based on political relations and centralized institutional ownership increases Earning persistence and the interactive effect of government ownership with information competition further increases Earning persistence. That is, Government ownership and information competition are two complementary factors in achieving the goals of stakeholders.

Companies having political connections can provide valuable resources for the company. On the other hand, it is necessary for companies to invest in the field of social responsibility in order to gain the trust of society. Therefore The purpose of the present study has investigated the effect of chief executive's political connection on dimensions of corporate social responsibility due to the moderating role of chief executive’s efficiency. The dimensions of social responsibility that have been investigated in the present study include corporate responsibility in the areas of environment, social performance, human resources and products and services and for this purpose, data related to 130 corporates listed on the Tehran Stock Market during the years 2015 to 2019 were examined using multivariate regression. Findings from the test of research hypotheses showed that there is a negative and meaningful relationship between chief executive's political connection and environmental responsibility and corporate human resources responsibility, and chief executive’s efficiency moderates the relationship between chief executive's political connection and corporate environmental responsibility, and also there is no meaningful relationship between chief executive's political connection and social performance and corporate products and services responsibility.

Political economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' performance, and corporate managers that are at the center of political attention, they find motivated to adapt to accounting practices through which they can manage earnings. Under justice Share's scheme, the government is required to distribute shares of profitable state-owned firms to the public; And may these companies managers through the use of political influence their manage earnings, and therefore will be important the study of the effect of this influence on the quality of earnings. This research studies the effect justice shares on the quality of earnings, with an emphasis on political economy perspective in the listed firms in Tehran Stock Exchange. Linear multivariate models have been used to test the relationship between research variables. The research sample consisted of 130 firms during the years 2012 to 2017 (6 years period). The results of the research indicate that the existence of justice shares in the ownership structure has a significant negative effect on the quality of earnings. Because in the developing countries, the economic system is dominated the connection and influence of government, and therefore be controlled and supported by the state and its affiliated institutions; thus, the influence of government and political management in companies can reduce their quality of earnings. Hence, the results of the research confirm the application of the theory of political economy regarding the adoption of macroeconomic policies (justice shares) and their effects on the quality of earnings

This study analyzes the effects of optimism and myopia of CEOs on the dimensions of corporate social responsibility (CSR) including environmental responsibility, social performance, responsibility for products and services, and human resources responsibility with respect to the moderating roles of political connections and CEO effectiveness.

The statistical sample included 130 companies listed in the Tehran Stock Exchange within the 2014–2020 period. The multivariate regression method was employed to test the research hypotheses.

According to the research results, a CEO optimism had a positive relationship with human resources responsibility but had a negative relationship with environmental responsibility. There was also a negative relationship between myopia and human resources responsibility. Political connections moderating the relationship between myopia and human resources responsibility. Moreover, efficiency had a positive moderating role in the relationship between optimism and human resources responsibility but had negative effects on the other CSR dimensions. Furthermore, effectiveness had positive moderating roles in the relationships of myopia with human resources responsibility and social performance but had negative effects on the responsibility for products and services.

Optimistic CEOs pay less attention to environmental responsibility, thereby increasing corporate risk, but pay more attention to human resources responsibility. By contrast, myopic CEOs make fewer investments in human resources responsibility.

Contribution: 

Apparently, there is a paucity of empirical background to the relationships of CEO optimism and myopia with the dimensions of CSR. Therefore, this study can help enhance the relevant knowledge.

The CEO behavioral pattern is the most important factor in decisions regarding corporate financing and capital structure composition. With the increasing competitiveness and management difficulty in highly complex organizational environments, firms (companies/organizations) require CEOs who can identify and consider such inherent complexity in momentous decisions. Risk management constitutes a major part of this decision-making process. Therefore, this study sought to address how CEO’s optimism and myopia affect different dimensions of corporate risk management, including compliance, strategy, operation, and reporting, considering the moderating role of CEO’s political connection and efficiency. To this end, the data were collected from 130 firms listed on Tehran Stock Exchange in the 2014–2018 timeframe, and they were analyzed using multivariate regression with combined data. Results (from hypothesis testing) showed that CEO’s optimism has a negative relationship with strategy and operation, but a positive one with reporting. They also revealed that there is a negative, significant relationship between CEO’s myopia and strategy and compliance. CEO’s political connection turns negative the relationship between CEO’s optimism and operation as well as the relationship between CEO’s myopia and compliance; in addition, it has a positive effect on the relationship between CEO’s optimism and compliance and strategy, and a negative one on (the relationship with) operation. The mediating role of CEO’s efficiency is positive in the relationship between myopia and strategy and reporting, and it is negative in the relationship of myopia with operation.

Since the audit committee is associated with both internal and external auditors, increasing the quality of internal and external audits will increase the effectiveness of the audit committee, and as a result, the audit committee can have a significant impact on reducing company risks. The main purpose of this study is to investigate the moderating effect of political connections on the relationship between the audit committee effectiveness and organizational risk management in companies listed on the Tehran Stock Exchange. Multiple linear regression model has been used to test the research hypotheses. To measure the effectiveness of the audit committee, have been used three characteristics of the size of the audit committee, the independence of the audit committee and the financial expertise of the audit committee. The statistical population of this research, after applying some limitations in the research, includes 140 companies listed on the Tehran Stock Exchange during the period 2013 to 2019. Research evidence showed that there is a positive and significant relationship between the size of the audit committee and organizational risk management. Also, the results showed that there is a positive and significant relationship between the independence of the audit committee and organizational risk management. Findings showed that there is a positive and significant relationship between the financial expertise of the audit committee and organizational risk management. In addition, the results showed that political connections has a negative and significant effect on the relationship between the size of the audit committee and organizational risk management. Also, the findings of this study showed that political connections has a negative and significant effect on the relationship between the independence of the audit committee and organizational risk management. In addition, the results of this study show that political connections has a negative and significant effect on the relationship between the financial expertise of the audit committee and organizational risk management. These results indicate the effectiveness of the audit committee in improving the risk management of the organization, in which, political connections can reduce the effectiveness of the audit committee on organizational risk management.