جستجوی مقالات مرتبط با کلیدواژه « توسعه اقتصادی » در نشریات گروه « حسابداری »

The purpose of this research is to investigate the role of stock market development on the political and ethical aspects of management behaviors (including: optimistic, short-sighted behaviors, agency cost, profit management and political costs caused by managers' behavior) in companies listed in the Tehran stock exchange. For this purpose, five hypotheses for investigating this issue were compiled and data related to 140 stock exchange member companies for the time period between 2008 and 2021 (consisting of two capital market periods including 2008-2014 and 2015-2021). It was investigated and analyzed. The regression model of the research was examined and tested using panel data method with fixed effects approach and logistic regression method. The results of the research showed that among managers' opportunistic behaviors, optimistic behaviors, representation and profit management under the influence of stock market development in the second period of the capital market decrease more than in the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the short-sighted behavior of managers was not affected by the development of the stock market in the second period of the capital market compared to the first period. In addition, the results indicate that the political cost caused by the managers' behavior under the influence of the stock market development in the second period of the capital market decreases more than the first period, and under the influence, there was an increasing effect of the stock market development.

Development of accounting is a very dynamic and multidimensional process. Thus, The purpose of this research is Explanation and presentation a efficient contingency model of accounting development in Iran. For this purpose, data from 183 companies in the period between 1388 -1396 related to Tehran Stock Exchange companies and other national data related to the research variables were used and used for modeling development of accounting from structural equation modeling technique that is of  type of multivariable regression. The results of this study indicate that all the variables of this  research, including economic development, capital market development, privatization and audit quality, have a direct effect on accounting development, but the variable of capital market development has negatively influenced on development of accounting by mediator variable of economic development. In describing the results of the research hypotheses, it can be stated that the conditions of the country's environment at the macro level in recent years have provided the ground for growth of accounting profession, and this growing process also can be continued in country by corrrect planning and represent the actual  position of accounting and auditing by professional institutions and experts.

The purpose of this study was to investigate the role of stock market development in promoting accounting concepts (including indicators; tax avoidance, accounting conservatism, political costs, financial helplessness and agency costs) in companies listed on the Tehran Stock Exchange.

For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 and 2019 (consisting of two periods of the capital market including the years 2006-2012 as a period The first and 2013-2019 as the second period) were studied and analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach.

The results showed that in the second period of the stock market compared to the first period, due to increased supervision and the level of transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards. Among the accounting indicators, only the indicators of corporate political cost, financial helplessness and agency costs are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the decreasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate tax avoidance and accounting conservatism were not affected by the development of the stock market in the second period of the capital market compared to the first period.

The results showed that the development of the stock market could have a significant effect on accounting indicators and the changes made in the second period of the capital market have been somewhat effective and have led to improvements in accounting concepts.

 Due to the lack of comprehensive research on the impact of changes in the country's stock market and the mechanisms of transparency in the second period of the stock market compared to the first period of the market, this study seeks to provide evidence of the development effect of the market. It is based on the concepts of accounting and to some extent seeks to examine the effectiveness of the changes made.

Institutionalism is an interdisciplinary approach that uses sciences such as psychology, sociology, anthropology, and law to understand the behavior of economic agents and to make more precise assumptions to describe their behavior. The purpose of this study is to expand the principles and explain the importance of the central role of institutions and institutional approach to economic development and improving the accounting profession. In terms of methodology, this study reviews and evaluates research done in the past. Based on previous research, it can be concluded that new institutionalists, while criticizing neoclassical theories, try to develop and present a theory of development based on organization and change. And institutional transformation aimed at promoting and promoting economic growth. There is also evidence that ideology, as an invisible and ideal part of the institutional order, enables individuals in institutions to choose consistent patterns of behavior. In addition, institutions play an important role in the development of social and environmental accounting.

The stock exchange market, as a representative of the capital market, is one of the essential financial-economic pillars of the country. This market plays an effective role in providing financial and capital resources for the economic growth and development of the country. Among the tasks of the stock market, we can mention the increase of capital, investor services, the index contributing to financial health, and the impact on the economic development. Economic development requires a commitment to long-term investment. The stock market provides longterm capital to crucial sectors of the economy, including business and government. For this reason, stock market indices are often used as an indicator of economic health. This article examines the role of the stock market in economic development and explores the reasons for the lack of capital market development based on savings and stock market indicators. Finally, after reviewing the available indicators and statistics, the main reasons for the lack of development of the capital market are: the attractiveness of investment in banks compared to the capital market, high risk of industrial companies in the stock market, and low return on the capital market (with Taking into account the inflation rate) are counted.

The purpose of this study was to investigate the role of stock market development on promoting financial reporting indicators (including; financial reporting quality, level of corporate social responsibility disclosure, corporate governance, audit quality and readability of financial statements) in companies listed on the Tehran Stock Exchange. For this purpose, five hypotheses to study this issue were compiled and data related to 140 member companies of the stock exchange for the period between 2006 to 2019 (consisting of two periods of the capital market, including 2006-2012 and 2013-2019) Were analyzed. The research regression model was investigated and tested using panel data method with fixed effects approach. The results showed that in the second period of the stock market compared to the first period, due to increased supervision and transparency, the establishment of regulatory mechanisms such as the audit committee, the growth of disclosure requirements in the stock market and move towards more international financial reporting standards Among the financial reporting indicators, financial reporting quality indicators, the level of corporate social responsibility disclosure and audit quality are affected by the development of the stock market in the second period of the capital market compared to the first period and are affected by the increasing effect of stock market development. On the other hand, the results confirm that the indicators of corporate governance and readability of financial statements were not affected by the development of the stock market in the second period of the capital market compared to the first period.