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

The returns of the companies' shares have always been of interest to the stakeholders, and the profitability of the companies in the future and the ability to predict it can be a very useful help to their decisions in buying and selling shares and giving credit to the companies, as well as a warning to the managers to improve their performance, etc. Regarding the importance of this issue; the present study examines the relationship between momentum strategy and economic growth with abnormal returns in companies listed on the Tehran Stock Exchange. For this purpose; The information of 108 companies admitted to the Tehran Stock Exchange for a five-year period (from the beginning of 2018 to the end of 2022), was extracted, the research variables were calculated, and the necessary statistical tests were performed. The current research method is descriptive-correlational and its design is experimental and using the post-event approach, in order to test the research hypotheses, multivariable linear regression was used, which was investigated and tested using statistical and econometric methods. Hypotheses have been discussed. Research findings; It indicated that there is a negative and significant relationship between momentum strategy and abnormal returns, and there is a negative and significant relationship between economic growth and abnormal returns.

Accounting profit is one of the most important items in financial statements that attracts the attention of users of financial statements. The higher the content of profit information, the more useful it will be in making decisions. Due to the importance of earnings and its information content, the purpose of this study is to investigate the effect of stable and unstable earnings components and economic conditions on earnings information content in companies listed on the Tehran Stock Exchange. Statistical population of the present study 101 companies were selected as a statistical sample. The time period of the present study is between 1390 and 1398. Multiple regression was used to test the hypotheses. For regression models, hypothesis testing is adapted from Bisland and Hamberg (2013) research. The results show that Separation of profits into stable and unstable components has no effect on the relevance of accounting information (information content). The results also showed that the information content of stable reported earnings is higher than unstable ones in the conditions of economic growth. The information content of losses reported in the context of economic growth is no different from other periods. Thus, the capital market, in some respects, recognizes and potentially responds to periods of economic growth.

Among the most important goals that every economy pursues is the issue of economic growth, and the reason for that is the benefits that economic growth has, but the main issue in examining economic growth is the factors that influence it. In recent decades, the importance and role of life expectancy, government educational expenses, and consumption expenses of households and companies in the economic growth of countries has been noticed by economists. In most of the studies, the effect of each of the economic factors affecting economic growth is examined separately. has been The purpose of this research is to investigate the relationship between life expectancy variables and educational expenses and consumption expenses simultaneously on Iran's economic growth using the ordinary least squares (OLS) method during the period of 1359 to 2018. The results obtained from the estimation of the regression model show that the life expectancy variable has a negative and significant effect on Iran's economic growth by 1.05 units, and each of the variables of the government's educational expenditures and the consumption expenditures of households and companies have 0.18 units respectively. 0.66 units have had a positive and significant impact on Iran's economic growth.

Life expectancy is one of the most important indicators of population health and economic development of a country. The main objective of this study was to investigate the impact of health care expenditure on life expectancy in Iran. To this end, we used the autoregressive distributed lag (ARDL) model during the period 1985-2020. The results show that health expenditure, economic growth and the number of doctors have a positive and significant effect on life expectancy in the short-run and long-run. According to the results, one percent increase in health spending lead to 0/32 percent increase in life expectancy.The error correction term is -0/11 and indicates that 11 percent of short-term imbalance will adjust to achieve long-run equilibrium. According to the findings of this study, the increase in health spending will increase the life expectancy in Iran and making appropriate policies in this regard is essential.

This research analyzed the impact of economic complexity index & economic growth and interaction between them on managers’ incentives to manage earnings in financial reporting using discretionary accruals.

Earnings management is assessed using discretionary Accruals. Also, economic complexity index and economic growth in gross domestic production variation are considered as macro economic criteria under environment uncertainty. Research population includes 166 firms listed in Tehran Securities & Exchange over the period March 2012 till March 2019. Hypotheses analyzed through multivariate regression models using panel data with fixed effect, generalized least squares and autoregression method.

Findings illustrated that manager incentives for using discretionary accruals to manage earnings is a direct function of economic complexity index, but an inverse function of economic growth in gross domestic production; In addition, supplementary evidences indicated that economic growth in gross domestic production caused to weaken the relationship between economic complexity index and earnings management.

In fact, more economic complexity index based on production diversity & ubiquity caused to more earnings management; however, more economic growth based on gross domestic production caused to less earnings management. As a whole, results showed that macro economic criteria under environment uncertainty are effective factors on earnings management in firms’ financial reporting. Therefore, these findings can improve to assesse the role of economic challenges and its consequences on managers’ policies and decisions.

The aim of this study is to investigate the effect of environmental factors on international financial reporting standards (IFRS) Adoption across countries. Environmental factors in this study include the existence of capital market, economic growth, economic openness, legal system, education level and cultural indicators such as power distance, individualism, masculinity and uncertainty avoidance. The sample of this study consists of 93 countries in during 2016. Data has been examined using binary logistic regression analysis. The results indicate that countries with a capital market and common law system, as well as countries with a high level of education and power distances and low level of economic growth, individualism and uncertainty avoidance, are more willing to adopt IFRS. Also, the economic openness and masculinity did not significantly affect the acceptance of IFRS.

In this paper, the effect of economic crisis (economic sanctions and corona) and economic growth on cost attachment to 110 companies among the companies listed on the Tehran Stock Exchange in the period 2001-2019 has been studied. Multiple regression was used to test the hypotheses and Petronoster test was used to compare the coefficients during normal and severe embargo. By dividing the research period into three periods of growth and recession (corona), severe economic sanctions and low sanctions, cost stickiness in these periods and also in three levels of public and administrative costs, the total cost of goods sold and operating costs Were examined. Based on the results, costs react asymmetrically to uniform sales changes. Economic prosperity also has a positive effect on cost stickiness, in other words, cost stickiness increases during economic boom. But the recession has a negative effect on cost stickiness, meaning that there is no cost stickiness during the recession and the corona. Severe economic sanctions have a negative effect on cost stickiness, but the difference in cost stickiness during normal and severe sanctions is only significant in terms of operating costs, and in the case of cost-effectiveness of sold goods and the cost of public works and public works. On adhesion, this difference is not statistically significant.

The purpose of this research is to study macroeconomic uncertainty measures effect on cost stickiness conducting two steps Fama-Macbeth regression models on listed companies of Tehran Stock Exchange. In order to estimate macroeconomic uncertainty four measures of GDP growth, inflation rate, exchange rate and interest rate have been utilized by Arch and Garch models. For this purpose, a hypothesis is developed and the data of108 listed companies of Tehran Stock Exchange is analyzed during the period of 2011 to 2019. The research regression model is tested by two steps Fama-Macbeth regression model. Results show a positive significant effect of macroeconomic uncertainty measures (measures of GDP growth, inflation rate, exchange rate and interest rate) on cost stickiness. Thus, results hold that macroeconomic uncertainty measures increase cost stickiness.

The scarce resources and diverse needs in the country have made budgeting a very important and challenging issue for macroeconomists and decision makers. Given the government structure of the Iranian economy and the concentration of much of the financial resources in the hands of the government, the budgeting system has a significant impact on the entire Iranian economy as well as on the growth or underdevelopment and economic development. Therefore, considering the importance and necessity of this issue in this study, the main objective is to present a budget implementation model with system dynamics approach and to consider the variables of economic growth and regional competitiveness. For this purpose, using the Delphi method, 17 experts identified the influential variables (including flow, accumulation, endogenous, and extroverted auxiliary variables), then model structure, cause and effect diagrams and state-flow diagrams and conceptual relationship between variables in Vensim software. It was drawn. After the simulation, the validity of the model was reevaluated by three tests of boundary adequacy, structural and behavioral assessment, and finally, by examining four related scenarios (budget management, improvement of competitiveness, inflation control and comprehensive) the inflation control scenario was proposed. .

This article seeks to extend the concept of tax elasticity to corporate tax sensitivity. This issue is interpreted as corporate tax stickiness (changes in the corporate income tax to changes in the net income). In other words, in the sense of tax stickiness, the corporate income is analyzed instead of GDP, and the corporate income tax instead of government tax revenues. Theoretically, it is unlikely that the company's tax will always increase. In other words, when the company's income decreases, so does the tax. But given the stickiness of the tax, the pace of change between the two will be asymmetric. Tax policy is one of the most important factors affecting macroeconomic variables. Studying changes in tax revenue in response to variations in GDP is the key concept in this area. Based on the above argument, the main purpose of this study is to examine tax elasticity at a micro level (called tax stickiness). The rate of change in corporate income tax is compared to changes in corporate income (profit). Tax stickiness exists when the rate of tax reduction is less than the rate of profit reduction.  

In this study, data were collected from a sample of 284 companies listed on the Tehran Stock Exchange, TSE, in the period 2012-2019. Data were analyzed using a regression model.  

The results showed that there is no tax stickiness in the studied companies. Also, the effects of the variables of economic growth and capital intensity are not significant. However, financial leverage can decrease tax stickiness. In the third and fourth hypotheses, the effects of economic growth and capital intensity on tax stickiness were tested. It is argued that in the conditions of economic growth and high capital intensity, the level of investment of the companies increases, and the tax revenue from capital raises. Given that there is no capital tax in the tax structure, the lack of effects of economic growth and capital intensity on tax stickiness in the companies under study can be justified.  

The reasons for the lack of effects of economic growth and capital intensity on tax stickiness can be attributed to government tax policies, reduction of reliance on corporate income tax in the studied years, and low attention to the capital taxation in the tax structure. On the other hand, tax stickiness can be attributed to the expertise of the TSE companies in tax planning compared to the non-TSE companies. In short, given the importance of tax revenue in the current condition of sanctions (reducing economic growth rates), it is desirable to allocate appropriate weight to capital tax in the state tax structure. The positive effects of revealing the uncertain tax situation and the motivation of managers' reward on tax avoidance, and the prominence of these features in the TSE companies compared to the non-TSE companies can be interpreted as non-stickiness of taxes. Also, in terms of the positive effects on tax avoidance, the lack of tax stickiness in the TSE companies can be attributed to the overconfidence of the managers of these companies. All these features can be the reasons for the non-sticking of income tax to the companies under study.

The reported earnings quality is particularly important for investors. Investors are willing to estimate their investments' future benefits in order to find their future cash interests and stock value. Generally, a recession may be defined as an interruption in normal operation of financial markets. This research investigates the effects of recession in Iran on the earnings quality of firms listed in Tehran Stock Exchange. If the firm's financial information is related to the recession period, two valued variables of unemployment and economic growth are used and the impact of these variables on earnings quality is measured. In order to measure earnings quality, this study uses the absolute amount of arbitrary accruals. The sample consists of 162 firms listed in Tehran Stock Exchange during the period from 2006 to 2015. To test the hypothesis, multivariate regression analysis method and panel data model are used. Results show that recession makes a drop in earnings quality of firms listed in Tehran Stock Exchange.

Cost stickiness affects the behavior of costs in different ways. In this paper, the effect of economic growth and economic sanctions on cost stickiness was investigated. The data from 117 companies of the Tehran Stock Exchange from 1996 to 2015 was selected. Multiple regression was used for hypothesis testing and to compare the coefficients during the minor and severe sanctions, the Petronaster test has been used. To examine the cost stickiness during these periods the 20-year period was divided into the boom and recession, and usual and severe sanctions periods.Cost stickiness was investigated in terms of public and administrative costs, cost of goods sold and operational costs. Results show that cost responds asymmetrically to identical sales. Economic boom affects positively costs stickiness in other words, cost stickiness raises during the economic boom. Recession has a negative effect on cost stickiness. In other words, there is no cost stickiness during recession. Although severe economic sanctions have a negative effect on cost Stickiness, the difference of cost stickiness during the usual and sever sanctions is significant in operational costs. Despite the negative impact of sanctions on cost stickiness, the difference of public and administrative costs and cost of goods sold are not statistically significant.

The main purpose of this study is to evaluate the impact of intellectual capital on economic growth in Iran. Detailed analysis of IC-related research, particularly research conducted in Iran, indicates lack of adequate attention to the impact of intellectual capital and its components by scholars on economic growth. Seeking to fill this research gap, this study included a population consisting of listed companies in Tehran Stock Exchange between the years 1386 and 1394. Of the population, 85 companies have been selected to test the research hypotheses. In order to measure intellectual capital, intellectual capital and value-added factors of two models of market value to book value are used. Results showed that among the components of intellectual capital (including the coefficient of physical capital, human capital factor and the coefficient of structural funds), only the changes of structural capital and economic growth indices correlate to one another. Analysis shows that the model of market value to book value and economic growth is significantly correlated.

Developed capital market is one of the characteristics of a developed economy. Developed capital markets have positive effects on savings، capital formations and economic growth. The effects of the market microstructures، including liquidity، on business cycles is vital، since it measures the effects of capital market on economy. This research examines the relation between stock market liquidity، business cycles and economic growth، during 1380 to 1389. To measure the business cycle، the Hodrick-Prescatt filter is used، and to examine the relation between variables، the multi-variate regression techniques are applied. The results show that، there are no significant relation between stock market liquidity، business cycle and economic growth.

One of the main goals of all economic systems, including the economy, growth and economic development. In this regard, different patterns of economic growth, especially neoclassical growth models, differences in economic performance due to differences in economic factors such as capital (physical and human) and productivity of thought, but the differences in capital accumulation and productivity root factors institutional economics institutional structure of each country in which it is present. In this study we investigated the effect of institutional factors on economic growth alongside other economic factors considered. Institutional factors include institutions of governance (voice and accountability, political stability, control of corruption, rule of law, bureaucratic quality and effectiveness of government), which is considered separately for the Islamic countries of Egypt, Iran, Turkey, Saudi Arabia Malaysia, Indonesia and Kuwait with different levels of development in the period (1980-2005)were analyzed using the panel data. The results show the effectiveness of the institutional and governance factors for Iran, Egypt, Turkey and Indonesia have less impact than in other countries.

The purpose of this study is to test the effect of economic factors on accounting quality. Economic factors include economic growth and economic freedom. Accounting quality is expressed by earnings opacity. Three dimensions of earnings opacity are earnings aggressiveness, loss avoidance, and earnings smoothing. To measure earnings opacity, manufacturing listed firmۥs total accruals, earnings, and operating cash flow for ten years is used. Economic growth is measured as the annual growth of GDP per capita. For, Economic Freedom variable we use, the 2009 Annual Report of Fraser Institute. To test the economics determinants of earnings opacity, we have regressed economic factors against opacity measures. The result show earnings opacity is positively related to economic growth. But, level of economic freedom is not significantly related to earnings opacity.

Effects of institutional factors on economic growth in Islamic countries (with emphasis on economic corruption in Iran) " Asghar mobarak (expert of international Trade)The different models of economic growth especially the neoclassic ones viewed thedisparate economic growths as the resulting from differences in economic factors such ascapital (physical and human) and productivity. However, the difference in accumulationof capital and productivity are themselves rooted in factors that institutional economistsintroduce as the instructional structure of any country.They don’t deem lack of capital or labor force as the main reason for low income percapita in the undeveloped countries. As a matter of fact, in their opinion, it is the lack ofappropriate institutional grounds for productive economic activities and accumulation ofcapital that they refer as the main reason for that. Most of the empirical studies conducted assess the impact of Institutions on economic growth as positive. In the present study, we have delved into the institutional factor as an economic factor on economic growth. The institutional factor is includes the ruling institutions (the right to express views and respond, political stability, controlling corruption, rule of law, the quality of bureaucracy and the effectiveness of the government) and is separately examined in the present article for the designated Islamic countries of Egypt, Iran, Turkey, Saudi Arabia, Malaysia, Indonesia, and Kuwait with different levels of development in the 19802005- period, using the combined Data method. The results show that the degree of effectiveness of Institutional and governance factors in countries like Iran, Egypt, Turkey and Indonesia is less compared to other countries.