جستجوی مقالات مرتبط با کلیدواژه "رویکرد ایستا و پویا" در نشریات گروه "حسابداری"

Managers disclose prospective information with various motivations, such as showing the company's performance, reducing political costs, providing the auditor's opinion, and being influenced by the legal environment. The current research was carried out with the aim of investigating managers' motivations in changing the disclosure of forward-looking information. In order to test the hypotheses of the research, 131 companies were selected as a sample between 2013 and 2023 using the systematic elimination method and analyzed using the static and dynamic panel data regression method. To evaluate managers' motivations, the company's performance change criteria and company's characteristics have been used, and to measure the change of prospective information disclosure in annual reports, vocabulary frequency method has been used. The results of the research showed that there is a positive and significant relationship between the change in performance and the change in the disclosure of prospective information; In other words, companies with better performance can disclose more forward-looking information. Also, there is a negative and significant relationship between the size of the company and the litigation environment with the change in prospective information disclosure, and there is a positive and significant relationship between the competitive environment, managerial ownership and the type of audit with the change in information disclosure. Based on the results of the research, managers' motivations can affect the company's decisions and performance and cause changes in prospective information disclosure.

Today, improving the information environment can lead to firm risk reduction by increasing market's transparency. Present study investigates the effect of information environment on the relationship between Management Earnings Forecast and firm risk based on static and dynamic approaches. To test in static approach, Multivariate regression with fixed effects, and in dynamic approach, Generalized Moment of Method (GMM) has been used. Using a systematic elimination method, 65 companies were selected among listed companies in Tehran Stock Exchange. Time domain research for data extraction, is years 2010 to 2019, and for data testing is 2012 to 2019. Results in both static and dynamic state indicate a reverse and significant relationship between firm risk and management earnings forecast, and in companies with stronger information environments, this relationship is lower. Also, the effect of independent variables on non-systematic risk in the dynamic approach is greater than the static approach.

The purpose of this study is to investigate the relationship between positive and negative free flow of cash flows and financial constraints on over-investment and underinvestment in corporate assets. This study is a descriptive-correlational study. The statistical population of the study includes 122 companies listed in Tehran Stock Exchange between 2006 and 2015. In the present study, four hypotheses were developed and each one was tested using a static and dynamic approach. For a static approach, constant regression was used and for a dynamic approach was used generalized momentum regression. The results showed that in the stationary state financial constraints exacerbated by the impact of significant free cash flow of investment is too. The impact for positive free cash flow and negative free cash flow were directly and reverse. In dynamic mode resonator impact of financial constraints on the relationship between free cash flow and investment, too, is negative. Financial constraints moderating role on the relationship between free cash flow positive and negative values in both static and dynamic approach to investment is not enough. On the other hand the dynamic approach to financial constraints moderating role on the relation between a positive free cash flow and investment has not been excessive.