جستجوی مقالات مرتبط با کلیدواژه "عملکرد شرکت" 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.

The present research aimed to study the relationship of threat-rigidity, entrepreneurial orientation and signaling (The risk taking behavior theories) with performance of the companies listed on the Tehran Stock Exchange with respect to the moderating role of the risk management committee. However, according to the Article 2 of the Audit Committee Charter approved by the Stock Exchange and Securities Organization, one purpose of the audit committees is risk management and improvement of internal controls; As a consequence, audit committees of the companies were considered as risk management committees. The statistical population of the research consisted of the all companies listed on the Tehran Stock Exchange during 2013-2022. Eighty-two companies were selected as the sample of the study. The hypotheses were tested using linear regression model and Eviews software was used to perform the tests. The research results showed that according to the threat-rigidity theory, the companies' performance decreased with the companies' debts and debt financing. However, according to the entrepreneurial orientation theory, the companies' performance increased with earnings uncertainty risk. Study of the risk-taking behavior based on the signaling theory showed that there was not a significant relationship between capital intensity risk and the companies' performance. The additional findings showed that risk management committee does not moderate the relationship between risk-taking behavior (financial leverage risk, earnings uncertainty risk and capital intensity risk) and the companies' performance.

Given that managers play a crucial role in grounded and old theories such as agency theory, stewardship theory, and contracts theory, the concept of managerial ability and its measurement has attracted the researchers' attention. Recent dominant perspective emphasizes that manager's ability is reflected in the firm's performance. Therefore, measuring managerial ability depends on the separation of the manager's performance from the firm's performance, and the more the manager's contribution to the company's performance, the higher ability he/she has. The current study seeks to develop a model to measure managerial ability, taking into account the unique circumstances of the country in which the companies operate.

To develop a model for measuring managerial ability, a comprehensive approach is applied including systematic literature review, interpretive analysis of interviews with experts, and a descriptive method. In systematic literature review domestic and foreign studies and reliable information sources and databases is applied based on specific related keywords. Additionally, interviews with experts such as executive managers, financial managers, internal and external auditors, and academics were analyzed using interpretive analysis based on chain sampling. To run and validate the designed model, data from 158 firms listed on the Tehran Stock Exchange (TSE) across 12 industries from 2012 to 2021 is used. Triangulation was employed to evaluate the research validity, considering multiple dimensions including methodology, data, and the researchers. This rigorous approach ensures the reliability and robustness of the model developed for measuring managerial ability.

According to the research findings, we focus on three areas of performance indicators (PI), namely operational, financing, and dividend performance indicators. The performance indicators, as dependent variable, represent different aspects of firm performance based on managers decision-making process and the status of firms in real world. Variables such as firm size, firm age, the percentage of active institutional shareholders, export sales, and transactions with related parties represent the inherent characteristics of each company as independent variables. Considering environmental conditions and performance indicators are very important in determining related variables. By running Tobit regression, the residual value is considered as managerial ability measurement or managers’ contribution in firm performance. Furthermore, the comparison of the designed model and the model developed by Demerjian et al. (2012), as the most widely used model in prior literature, in terms of log-likelihood and information criteria including Akaike Information Criterion (AIC), Schwarz Criterion (SC), and Hannan-Quinn Criterion (HQ) at the overall and industry-specific levels shows that our model has higher goodness-of-fit.

Generally, by combining operational, financing, and profit distribution indicators, as well as taking into account shareholder structure and intra-group transactions, this model provides a more proper measurement of managerial effectiveness and it can be a basis for selecting managers and determining appropriate remuneration methods.

The present study examines the relationship between management overconfidence and company performance with the manipulation of accruals and the moderating role of the company's life cycle 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 present 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, eight hypotheses were formulated and 131 companies were selected through systematic elimination sampling for the 8-year period between 1394 and 1401, and the data related to the research variables were collected in Excel software using the software Amari Evioz version 10 were analyzed. The results of the hypothesis test showed that there is a significant direct relationship between the overconfidence of the management and the performance of the company with the manipulation of accruals. Also, firm life cycle moderates the relationship between management overconfidence and firm performance by manipulating accruals.

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 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 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 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 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.

Following the separation of the management of companies from their ownership and the creation of representation issues, as well as the increase of information asymmetry between managers and owners, the issue of the quality of internal controls and the corporate governance system has become very important and can act as a tool to protect the interests of interest groups. and enable the correct use of management resources for optimal investment with the aim of maximizing the wealth of the owners and providing efficiency. This research aims to study an aspect of the economic consequences of the position of corporate governance in Iran, and examines the impact of corporate governance on the performance of the company in the conditions of moral hazard in companies listed on the Tehran Stock Exchange. In this regard, 110 companies were selected for the period of 2016-2021. The purpose of applied research and its methodology is post-event type. The combined data approach has been used to test the research hypotheses. Eviews statistical software was used to test research hypotheses. The results showed that corporate governance mechanisms improve the company's performance. Also, when moral risks are high, the existence of corporate governance mechanisms improves performance.

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

Considering the important role of managers in the success of firms, the present research investigates the effect of managerial ability and managerial incentives on the firm's performance. Specifically, this study investigates how the managerial ability factor can have a significant impact on the profitability and risk of firms. By doing so, this study can provide several policy implications about how managerial ability can influence a firm's decisions and its related business policies. The statistical population of this research is the firms admitted to the Tehran Stock Exchange during the period of 2015 to 2019 and the sample includes 140 firms. The data of the research was extracted from Rahvard Navin software and the panel data method was used to estimate the model. In this study, the independent research variable is the managerial ability (Demirjan et al. model, 2012) and managerial incentives (CEO cash bonus), and the dependent variable is the firm's performance, where the firm's profitability and risk indicators are considered as performance criteria. The results of the research show that the managerial ability and cash reward of the CEO have a positive and significant relationship with the firm's profitability, in other words, more capable managers with high managerial incentives can have better profitability. Also, the ability of the managers and the CEO's cash bonus has a positive and significant effect on the firm's risk. The coefficients and significance levels related to control variables also show that firm size, sales growth, and firm growth have a positive and significant effect on firm profitability and firm risk. Accordingly, management's ability and motivations can affect the firm's decisions, business policies, and the firm's performance, including the firm's profitability and risk.

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 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 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.