جستجوی مقالات مرتبط با کلیدواژه « عملکرد شرکت » در نشریات گروه « حسابداری »

The aim of the current research is to investigate the effect of income tax and asset turnover on company performance, considering the role of liquidity ratio modifier in companies listed on the Tehran Stock Exchange. The current research is practical in terms of its purpose, and in terms of methodology, it is a causal (post-event) type of research. The statistical population of this research is the companies admitted to the Tehran Stock Exchange in the years 2017 to 2023, and 133 companies were examined in a seven-year period to conduct this research. A regression model has also been used to analyze the results. The obtained results show that income tax has a positive and significant effect on company performance. Asset turnover has a positive and significant effect on the company's performance. Liquidity ratio has a negative and significant moderating effect on the impact of income tax on company performance. Liquidity ratio has a negative and significant moderating effect on the effect of asset turnover on company performance.

Today, competitiveness and maintaining competitive advantage is a condition for survival and a means to achieve optimal performance in companies. The performance of the company is one of the most important criteria for measuring the success of commercial companies, and along with financial resources, they are important indicators in the evaluation of an economic unit, which are used in financial decisions, securities valuation models, and methods of evaluating capital plans. Ai and... have a central role. On the other hand, due to the variety of customer demands, intense competition, globalization and financial weakness, businesses have become a more complex environment, which affects the performance and policies of different managers to deal with uncertainty and environmental changes. The purpose of this research is to investigate the effect of financial weakness on the dynamics, development and performance in the conditions of competitiveness and complexity of the companies' environment. Therefore, 147 companies admitted to the Tehran Stock Exchange in the years 2012 to 2014 were selected. To collect data and information, using the library method, by referring to financial statements, explanatory notes were made. In order to analyze the data, multivariate regression test and Eviuse software were used. The results showed that financial weakness has an effect on the development and performance of the company, the volatility of industry returns; In addition, the complexity of the companies' environment has a moderating role on the relationship between financial weakness, development and company performance. Also, the optimal management of cash and financial flexibility of companies in the competitive product market can lead to the preservation of valuable investment opportunities for companies, which ultimately leads to the improvement of the company's performance and value. be made

The purpose of this research is to investigate the effect of income tax and asset turnover on company performance in companies listed on the Tehran Stock Exchange. This research, in terms of quasi-experimental and post-event research implementation, in the field of accounting proof research and based on real information, and in terms of classification based on the purpose of applied type, it is also a research in terms of the nature and descriptive method that the data is a time series. And the model used in this research is the panel model, the time period considered in this study is 1401-1395. The statistical population of this research is all the companies admitted to the Tehran Stock Exchange, which were active in the stock exchange from 2017 to 2023, out of 616 companies, after using the systematic elimination sampling method, 133 samples were obtained. Eviews software was used to analyze the data. The obtained results show that income tax has a positive and significant effect on company performance. Asset turnover has a positive and significant effect on the company's performance.

The aim of this study is to investigate the emotional impact of individual crowding in transactions and individual emotions of investors on accounting indicators, capital market indicators and macroeconomic indicators. The statistical population of the present study includes all the companies admitted to the Tehran Stock Exchange during the years 2016-2016. Based on the method of systematic deletion, the available statistical population is more than 122 companies. Investor sentiments are measured by two indicators: "Tendency to feel crowded in transactions" and "Individual investor emotions". The model is estimated twice separately, and for the independent variable, once the index of the tendency of feeling crowded in transactions and once the individual emotions of the investor are included in the model. The research method includes descriptive statistics, and in order to determine the general state of the research variables, indices such as mean, standard deviation, median, minimum and maximum are used and calculated. Also, inferential statistics methods have been used to analyze the relationship between research variables based on the multivariate regression method of combined data (panel data). Research evidence indicates that there is a significant effect between the emotional tendency of individual crowding in transactions and total return, total cash flow, excess stock return, discount rate and company performance. Also, there is a significant relationship between investor's individual emotions and total market return, excess stock return and discount rate. But there is no significant effect between the emotional tendency of individual crowds in transactions and free cash flows and individual emotions of investors and total cash flows, free cash flows and company performance.

The main purpose of this research is to investigate the impact of tax avoidance on company performance, emphasizing the role of ownership structure. The current research is applied and from the methodological point of view, the correlation is causal type (post-event). The statistical population of the research is all the companies admitted to the Baghdad Stock Exchange and they were investigated in the period between 2017 and 2021. Also, to collect the required data and information, firstly, the library method and document studies were used. The basis, theoretical foundations and literature of the research were collected from specialized Latin books and magazines and explanatory notes of selected companies, compact discs of the image and statistical archive of the Baghdad Stock Exchange Organization. Then, the necessary data to test the research hypotheses were extracted by referring to the financial statements, the stock exchange website and other databases. In order to investigate the relationship between the variables, linear regression and Eviuz Naxe 8 software were used. The results of this research showed that the level of tax avoidance has a negativesitive and significant The effect on stock returns, as well as management ownership, has an inverse and significant relationship on the relationship between tax avoidance and stock returns, on the contrary, institutional ownership has no effect on the relationship of avoidance. There is no tax on stock returns.

In the current situation, the allocation of a part of the company's profit to implement activities related to social responsibility has been given more attention. Paying attention to this issue not only improves the professional and social dimensions of companies' activities but also affects the financial performance of companies by increasing their attractiveness to retail and institutional investors. For this reason, the increase in investor's attention and sensitivity to the company's performance will increase accountability and, as a result, address the issues related to social responsibility and its reporting by the company. Investors and external users consider social responsibility reports as an important source of communication with the company.This research, to measure the investor's attention from the Google search volume of the company's symbol and to measure the degree of social responsibility reporting from the analytical method of the content test using the criteria considered in the checklist designed by Hassas Yeganeh and Barzegar (2014) was used. Also, to calculate the performance of the company, the return on assets ratio was used. The data examined in the research are related to 175 companies admitted to the Tehran Stock Exchange from 2015 to 2014. To test the research hypotheses, multivariate regression was used.Based on the findings of this research, investor attention has a positive and significant relationship with the degree of Corporate social responsibility reporting by the company. Also, the company's performance intensifies the positive relationship between investor attention and the degree of social responsibility reported by the company.In general, increasing the level of investor attention will increase the company's disclosure level about social responsibility.Addressing the issue of investor sensitivity and attention can lead companies to improve the mechanisms designed to act on social responsibility, and as a result, improve high quality and create attractiveness for investors.

The Sustainable Development Performance is a vital issue to win the trust of investors, which can ensure the survival of the company in today's competitive markets. Investors Sentiment and their trust can affect both the company's performance and the market's performance. Based on this, this study examines the relationship between the company's sustainable development performance, investors' sentiments and Managerial overconfidence using information and data of companies admitted to the Tehran Stock Exchange during the years 2013 to 2022. Multivariate linear regression method was used to analyze the data. The obtained results show that all four dimensions of sustainable development performance of companies (economic, social, accounting and environmental dimensions) have a significant impact on Investor Sentiment. Also, the results confirmed the positive and direct impact of Investor Sentiment on Managerial overconfidence. The results of this study show the role and importance of sustainable development performance for companies from a new perspective.

The purpose of this research is to investigate the mediating role of accounting information systems in the relationship between business strategy and company performance: a comparative study of MISSQM and ISO/IEC models. The currentresearch method is correlation. Managers of all companies admitted in Tehran Stock Exchange were selected as the study population, and among the companies admitted in Tehran Stock Exchange, a questionnaire was randomly distributed among 384 managers from non-financial companies active in 2022. For this purpose, a standardized or quantitative questionnaire was used and the survey questionnaire was distributed among senior managers, financial managers, chief accountants, quality control department managers. For the ISO/IEC model, the questionnaire was developed by the World Organization for Standardization and is provided in Haghighi Nasab and Masoumi’s (2013) research. For the MISSQM model, the scale used by Mahdavi's research (2016) was utilized to measure the quality of informationsystems services. In order to measure and evaluate the organization's business strategy in this research, a questionnaire designed by Zareimetin et al. (2009) was employed. Finally, Hersey and Goldsmith questionnaire (2003) was used to measure organizational performance. The results of hypothesis analysis showed that there is a significant positive relationship between business strategy and accounting information systems and between accounting information systems and company performance. There is also a significant positive relationship between business strategy and company performance. Accounting information systems with the MISSQM and ISO/IEC models played a mediating role in the relationship between business strategy and company performance, and the mediating role of the Iso/IEC model is more robust in this relationship.

The novel Coronavirus (COVID-19) has rapidly spread all over the world. The first diagnosed cases in Iran were confirmed on 19th February 2020.The COVID-19 pandemic has a concentrated influence on all aspects of life as well as corporate activities; One of the most important issues that has been affected by the spread of the Corona disease is performance and financial reporting quality. The purpose of this study is to evaluate the effect of COVID-19 on corporate governance, financial reporting quality, and firm performance. For this purpose, the information of 180 companies listed on the Tehran Stock Exchange from 2019 to 2022, is reviewed. The study indicates no relationship between corporate governance and performance. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. And coronavirus make negative the relationship between corporate governance and performance and corporate governance and financial reporting quality. and

The relation between composition of board of directors and company performance is an important topic on corporate governance. Company performance is effected by different factors, one of them is composition of board of directors that can have a great effect on company performance. This paper studies the effect of appointing non-executive directors who are also executive directors in other firms on company performance. The analysis is based on 132 Tehran Stock Exchange Market companies selected during 2010-2015. To test the research hypotheses, Panel data regression method has been used. We found a positive relationship between presence of non-executive directors and accounting performance on selected companies. The effect is stronger when these directors are also executive directors in well performed firms in the same or similar industry. Overall, our results support this view that directors can enhance board’s supervisory and advisory roles by using their knowledge, experience and managerial skills, and also can optimize composition of board of directors

The purpose of this study is the effect of the relationship between the ownership structure on the performance of companies admitted to the Tehran Stock Exchange. This research has done its work by analyzing information related to 124 sample companies from the companies admitted to the Tehran Stock Exchange during the years 1396 to 1400. In terms of correlation and methodology, this research is quasi-experimental and in the field of post-event and proof accounting research. This research was done using real information and because it can be used in the process of using information, it is therefore considered a type of applied research. In order to test the research hypotheses, multivariate regression has been used. The results of this research show that institutional ownership, concentration of ownership and profit sharing policy have a positive and significant effect on the company's performance, but family ownership has a negative and significant effect on the company's performance.

The purpose of this study was to investigate the relationship between management overconfidence and social responsibility, to investigate the relationship between corporate social responsibility and performance with the moderating role of managerial overconfidence and to investigate the relationship between corporate responsibility and corporate performance with the role of moderating financial constraints. This study is an appliedresearch in terms of purpose and a descriptive-correlation research in terms of nature and method. The statistical population of this research is the companies listed on the Tehran Stock Exchange. Using the data collected from the statistical sample of the research, which includes 138 companies, the research hypotheses were tested. To calculate managerial overconfidence, the capital expenditure ratio was used and to calculate the corporate social responsibility index, data envelopment analysis (DEA) method was used. Social accountability Data envelopment analysis method was used. The results show that managerial overconfidence has a positive and significant relationship with corporate social responsibility. Also, managerial overconfidence weakens the relationship between corporate social responsibility and company performance, and financial constraints do not moderate the relationship between corporate social responsibility and company performance.

The relationship between strategy management, control systems based on management accounting and company performance has attracted a lot of attention in accounting and management researches. The main purpose of this research is the effect of managers' social conservatism on company performance, considering the mediating role of strategic management accounting techniques. The research method is descriptive-survey type. Also, in order to collect information, three questionnaires of managers' social conservatism, application of strategic management techniques and company performance have been used. The statistical population of this research consists of 384 experts, chief accountants and financial managers of companies admitted to the Tehran Stock Exchange (during the fall of 2021), which were selected non-randomly. For this purpose, Pearson's correlation test was used in SPSS and SmartPLS software to check the research hypotheses. The results of the research show that the social conservatism of managers has a significant effect on the accounting techniques of strategic management and the direction of the negative effect has been obtained. Also, accounting techniques of strategic management and social conservatism of managers have a significant impact on company performance. In the continuation of bootstrapping mediation shows that strategic management accounting techniques have a significant effect on the relationship between managers' social conservatism and company performance.

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.

 In this study, the effect of the CEO's power and financial knowledge, on the relation between enterprise risk and firm's performance has been investigated. With screening method, 102 companies were selected as a sample from the companies listed in the Tehran Stock Exchange. The tests have been done by panel data pattern with fixed effects. The results showed that enterprise risk has a negative and significant relation with the performance, therefore, with the increase of enterprise risks, the performance will become weak and the returns will decrease. The power of the CEO has a significantly negative relation with the performance, therefore, the power of the CEOs with a dual task provide the basis for their opportunism for their own interests. The financial knowledge of the CEOs has a positive and significant relation with the performance, so their financial knowledge improves the corporate governance mechanisms and improves the performance. But the CEO's power and financial knowledge have no effect on the relation between enterprise risk and the performance.

The purpose of the current research is to examine the relationship between research and development investments and company performance with the effects of company risk modifiers and business strategy in companies listed on the Tehran Stock Exchange. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 150 companies were selected through systematic elimination sampling for a period of 6 years between 1396 and 1401, and the data related to the research variables were collected in Excel software using EViews statistics were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between research and development investments and company performance. Also, company risk and business strategy have an effect on the relationship between research and development investments and company performance.

The purpose of this research is to use the meta-analysis approach in order to analyze and combine the contradictory and incompatible results of the studies conducted in the field of investigating the relationship between social responsibility reporting and corporate performance, taking into account different performance measurements. These measures include Return on Equity, Return on Asset, Tobin's Q index, Earnings per Share and Net profit Margin. To achieve this goal, by applying the approach of Lipsey and Wilson (2001) as well as the Q tests of Cochran and Egger, 37 studies including 7 domestic articles in the period of 1378 to 1401 and 30 foreign articles in the period of 2000 to 2022 were examined. In these studies, social responsibility reporting was considered as an independent variable and company performance as a dependent variable. According to the findings of the research, with the meta-analysis of all eligible studies and the compilation of all performance indicators, there is no significant relationship between social responsibility-reporting and company performance. Also there is no significant relationship between social responsibility reporting and the two indicators: Return on equity and Net profit Margin. However, there is a significant relationship between social responsibility reporting and three indicators: Tobin's Q, Return on Assets and Earnings per Share. Considering the significant relationship between social responsibility reporting and three financial performance indicators, managers are advised to pay more attention to social responsibility reporting, which is the bridge between business units and stakeholders, because improving social responsibility reporting can lead to improved firm financial performance.

The purpose of the present research is to review the effect of corporation performance on the correlation between auditor's professional judgment and his ability of fraud detection. In terms of classification, this research is considered a descriptive survey. For data collection, a questionnaire was used. The research statistical population consisted of all 2959 members in the Iranian association of certified public accountants among whom the sample was chosen by simple random sampling. The number of statistical samples by Cochran formula was determined to be 341. For hypothesis testing, the structural equation method was used. The results showed that there is a positive relation between auditor's professional judgment and his ability to detect fraud while there is a negative correlation between corporation financial performance and ability to detect fraud. Moreover, corporation financial performance has a negative impact on the correlation between professional judgment and the ability of fraud detection. Therefore, auditors who have more professional judgment are more likely to detect fraud. However, as financial performance improves, fraud is less likely to happen in the company. It is important for the auditors to show more professional judgment during the auditing process in order to detect fraud. Furthermore, a corporation's financial performance can have a negative impact on the ability to detect fraud. It means that by the improvement of financial performance, the possibility of fraud in the economic agency decreases and thus the ability of fraud detection declines. Besides, as the auditors gain more understanding in terms of professional principles and regulations, their ability to detect and discover fraud as well as their professional judgment goes up.

The aim of this research is experimentally test the role of compliance with international business standards in improving business processes and company performance, based on the theory of quality management. Does the higher competitiveness and efficiency of the company have an effect or not? The statistical population of the current research is the Tehran Stock Exchange. Through screening, 167 companies selected as the research sample (1670 years-companies). The test of the hypotheses of the research has been done using the multiple linear regression method using the least squares method. The results of the experimental test of the research show that. The independent variable of compliance with international business standards has a direct and significant effect on the market value, the company's competitiveness and the company's efficiency. According to this research, it can be concluded that the financial behavior of companies active in the Iranian stock market is influenced by compliance with international business standards in the field of quality management, and the above standards (environmental standards, quality of services and products, human resources, energy, social activities, customer satisfaction) in Iran have the necessary effectiveness and efficiency and lead to the improvement of financial performance, value creation and efficiency of companies.