جستجوی مقالات مرتبط با کلیدواژه "شهرت" در نشریات گروه "حسابداری"

The purpose of this research is to investigate the existence of motivations related to charity, signaling, and economic hypotheses of social responsibility, as well as the role of reputation in creating these motivations, if any.

This research is practical in terms of its purpose and falls under the category of descriptive-correlational research due to its examination of the relationship between variables. Based on the applied conditions and restrictions, the screened statistical sample consisted of 101 companies admitted to the Tehran Stock Exchange during the years 1392 to 1401 and was tested using multivariate regression models.

The results indicate that the participation of companies in social responsibility activities is driven by motivations other than charitable goals. The company's reputation has a positive and significant effect on optimal social responsibility, which includes economic motivations. It also has a negative and significant effect on deviations from optimal social responsibility.

Companies can perform better by implementing social responsibility activities driven by motives beyond benevolent goals. Companies with higher reputations engage in social responsibility activities with economic and profit goals. These reputable companies are less likely to send opportunistic signals through social responsibility, resulting in more optimal social responsibility aimed at economic goals, profit earning, and increasing the company's value.Contribution: By examining three hypotheses of charity, economic, and signaling, this research aims to clarify the motivations of companies in carrying out social responsibility activities. It seeks to determine which of these hypotheses is most consistent with reality and how companies with high reputations exploit these activities.

this research can enhance understanding in this area. The results can help company managers adopt better strategies for managing their reputation and social responsibility, and assist researchers in better understanding the relationship between corporate reputation and social responsibility activities.

Making the optimal investment and choosing the right investment project is the most important challenge facing the owners of capital in the financial markets. Examining issues such as profit management, the market situation and reaction to financial and non-financial events, studying the behavior of financial providers, the status of shareholders will lead to gaining relative knowledge of them by considering some variables and with this knowledge, the project Choose suitable for investment. In this research, in order to check the validity of methods of measuring investment opportunities in companies, independent variables: reputation, company size, profitability level, leverage level and systematic risk were evaluated. The time domain of this research is a 6-year period in which the selected companies of the Tehran Stock Exchange were studied in the years 1395 to 1400 and in this study 81 companies were considered as a statistical sample in each year. have been According to the results of the tests conducted in this research and similar researches, with the exception of the variables of leverage level and profitability level, with Spearman's correlation coefficient values ​​of 0.018 and 0.001, respectively, between other variables and investment opportunities in the territory's companies. This research has no relationship.Therefore, according to the results of the research tests, the Myers model is not a suitable model for predicting investment opportunities in the companies of the research territory or in the country of Iran.

The purpose of the present study is to review the impact of auditors’ reputation, fee,and professional skepticism on Audit quality in earnings management from the view of auditors inthe Iranian Association of Certified Accountants. In this research, the quantitative-survey method and questionnaire tool was used fordata collection. From among 230 audit institutes that were members of the Iranian Association ofCertified Accountants in 2021, 114 institutes were chosen to email the questionnaires and finally96 filled out questionnaires were received. For the assessment of the internal consistency of thequestionnaire, Cronbach’s alpha coefficient was used which showed an acceptable reliability level(0.7). The obtained data out of research were analyzed by SPSS (Version 28). The results show that auditors’ fee and professional skepticism have a significanteffect on audit quality in earnings management; but auditors’ reputation does not have an importanteffect in this regard. This finding shows that auditors, for obtaining better quality in auditingmethods of earnings management, should emphasize more on their audit fee as a criterion for theireffort and professional skepticism. The results of this study can assist independent auditors to enhance their auditquality in recognizing and preventing any sort of intervention in earnings by the clients. Moreover,executive foundations such as audit organizations and stock exchange can help to find out somedeceitful corporations which fabricate fake financial statements by the intervention in theirearnings.

The purpose of this study is to investigate and prioritize the effective factors of loyalty. The method of the present research is survey and the statistical population of this research includes all 145 veterans of Quchan city. Which were selected as available as a research sample. The research instrument was a researcher-made 18-item questionnaire based on a 5-point Likert scale that was very low to very high, the validity and reliability of which were confirmed by valid methods. In order to analyze the information obtained from the Delphi method, a questionnaire was prepared with the help of donors in several stages and also the structural equation technique was interpreted using LISREL software. It is important after the factor of reputation with a factor load of 0.93 is in the second place of importance and other dimensions were placed in the next degrees.