جستجوی مقالات مرتبط با کلیدواژه « پایداری » در نشریات گروه « حسابداری »

 The type of business strategy chosen can affect all aspects and reports of the company. The purpose of this research is to investigate the moderating effect of cost leadership, differentiation, defensive and offensive business strategies on the relationship between fraudulent financial reporting and sustainability reporting.

 The current research is an applied research in terms of the goal, and since we seek to discover the relationship between variables, it is classified in the descriptive-correlation research group. The statistical sample of the research includes 1.012 companies -year. To collect data, independent auditor's report, board of directors, management commentary, financial statements and explanatory notes and Kodal website were used.

 The research results indicate that the relationship between fraudulent financial reporting and sustainability is strengthened by the adjustment variable of business strategies. That is, fraudulent financial reporting and sustainability in companies following cost leadership business strategy are less than companies following differentiation strategy. It should be noted that companies following a defensive business strategy have fraudulent financial reporting and less stability than companies following an aggressive business strategy.

 Although both business strategies of Porter (1980) and Miles and Snow (1978) are in the same direction in classifying the strategy adopted by companies, but the business strategy of Miles and Snow (1978), (defensive and offensive) has a higher classification power and it shows the type of strategy adopted by the company better.

Contribution:

 Users of financial and sustainability reports of the companies can learn about the possibility of fraudulent reporting according to the type of business strategy adopted by the companies, which is a special knowledge contribution to this research. Also, this research opens a new chapter in sustainability research by proving the effect of business strategy on the relationship between fraudulent reporting and sustainability reporting.

Having a mutual relationship and considering the stakeholder’s interests, require corporate social reporting. Heterogeneous structure and lack of framework about current reporting of companies on sustainability issues related to social stakeholders, demonstrates the necessity to create a framework based on specific information elements of sustainability. The main purpose of the present study is to design and present a reporting framework with emphasis on different social stakeholder’s groups called “social reporting”. By designing a questionnaire containing 45 statements, experts’ comments on necessity, underlying concepts, information elements and social reporting content received and analyzed using Fuzzy Delphi method. According to the consensus of experts on all statements related to elements of social reporting framework, it is concluded that the appropriate framework is similar to the elements of the financial reporting frameworks in their views but, these elements must be defined in context of the sustainability from a social perspective. Among 16 themes suggested for defining and presenting social reporting content, 12 themes about personnel, customers, product/service, local communities and governance were accepted by experts.

Increasing pressures from new political, economic and environmental trends have forced organizations to implement sustainable human resource management. Excessive focus on short-term utilization of efficient and effective human and social resources will not guarantee the long-term survival of resources and the organization. Capabilities and characteristics of the sustainability paradigm of human resource management as a new paradigm of human resource management and adaptation to new social and organizational theories on the one hand and the lack of human resource management studies in the paradigm of sustainability and the lack of a comprehensive model of Sustainable management of human resources in the cultural, social, economic, legal environment of the country on the other hand, the need for a comprehensive research on the development and identification of dimensions, components, variables, indicators as well as drivers and effective implementation Creates sustainable human resource management in local conditions. In this research, using the approach of multi-method studies of content analysis and Thematic analysis, the model of sustainable human resource management has been extracted. Human resources, stakeholder management, sustainable work system, health and safety management, sustainable motivation system have been identified which are classified into three main themes: attracting and identifying sustainable resources, creating sustainable resources and maintaining sustainable human resources. The categories of drivers and consequences of sustainable human resource management have been analyzed at four levels: individual, group, organizational and extra-organizational, as well as the leveling of consequences from a social, economic and environmental perspective.

Financial distress is a serious issue for the economic life of countries and forecasting distress for various groups including managers, banks, investors, policymakers and auditors is of great importance. The purpose of this study is to provide a combined three-dimensional model (financial, economic, sustainability), two-dimensional model (financial and economic) and one-dimensional (financial) in predicting financial distress of companies and also comparing the predictive power of models with component analysis approach. It is the principle that using the post-event approach (through past information) is of the descriptive-correlation type and based on the objectives is also of the applied research type. Also, the statistical population and spatial scope of this research, listed companies and its time domain. Using the systematic removal method, 113 listed companies were selected as a sample. The results showed that the three-dimensional hybrid model (financial, economic, sustainability) has a high predictive power for helplessness

With the aim of identifying the current situation in Iran's petrochemical industry, this study has studied Morvarid Petrochemical Company as a special case and by identifying the optimal and optimal conditions for sustainability reporting and social responsibilities in other leading companies in this field and according to popular standards in this regard, including GRI 2018 and ISO 26000, it has extracted the gaps and identified some of the reasons for these gaps. The results suggest that the Morvarid Petrochemical Company’s approach is consistent with measures related to sustainability and social responsibility in the first place and reporting in the next. The company, which prepares itself for new business conditions by embracing important market and business principles, has taken steps to address sustainability and social responsibility, especially in recent years, and has been constantly improving. Regarding the quality and quantity of the company's activities in this field, it can be claimed that since the company is in the middle of this sector in terms of maturity, it needs more effort and learning in this regard, and since the company is still stable and responsible in terms of reporting. Social media is at the beginning of the road, it should pay more attention to this area and spend more resources.

Sustainability of company is a general management concept that assures the continuity of activities of company and supports the long-term economic success of that. With regard to the importance of concept of sustainability in the recent century, this study aims to investigate the effects of disclosure of the extent of sustainability indicators on earnings quality for the companies listed in the Tehran Stock Exchange (TSE) in the years 2011- 2016. Since, at present, there is not any mandatory requirements and regulations about the disclosure of sustainability indicators in Iran, the disclosure of such indicators for the companies in TSE is at a low level. The required data for this study came from annual reports of board of directors, financial statements and websites of the sample companies from the TSE.
Results from Panel data EGLS regression showed that disclosure of the extent of sustainability indicators, in general, has positive and significant effects on earnings quality. Also, findings showed that among the three dimensions of sustainability, the indicators relating to social and economic dimensions have negative and significant effects on earnings quality while that relating to environment dimension has positive and significant effects on earnings quality.

According to economic theory, industry-wide component of firm performance is more persistent than the firm- specific component. This paper provided evidence on this assertion and examines the relative persistence of industry-wide profit and firm-specific profit. For this purpose the information of 135 companies from 12 industries in the years 1386 to 1393 were used. Consistent with the predictions the results showed that the industry-wide profit is remarkably more persistent than firm-specific profit. Also the industry-wide profit and the firm-specific profit were analyzed to cash flow and accruals. The study of these four components showed that the industry-wide cash flow was the most persistent component and the firm-specific accruals is the least persistent. Moreover the whole industry was divided into two groups of similar and dissimilar and the persistence of industry-wide profit and firm-specific profit were examined in the groups. As a result the industry-wide profit in similar group was more persistent than that in dissimilar group. In addition similarity or dissimilarity has no effect on persistence of firm-specific profit.

This study aimed to clarify the notion of “Global Corporate Citizenship”. Along with the appearance of this notion, There have been different viewpoints about this notion, but there is no consensus on its definition. It seems in such situation, the context of the firms in which they talk about their corporate citizenship and responsibilities is the best source to understand this emerging notion. In this study, sustainability reports of some of 100 best corporate citizens reported at Corporate Responsibility Magazine that have expressed themselves on international area, are discussed. The manner employed to present responsibility reports, has specified the perspective of the firms about corporate citizenship concept and their stand in global markets. Finally it is discussed whether the firms use sustainability and corporate citizenship reports in order to have a sustainable world or in order to gain reputation and profit. If so, is such situation still acceptable way in moving toward sustainability goals?

Balanced Scorecard (BSC) is one of the contemporary techniques of management accounting which is used as a system of operations evaluation and strategic management, organizational change framework and the means to align the interests. This method attempts to align the internal and external stakeholders’ interests. However, some of the relevant stakeholders (shareholders, employees and customers) are taken into consideration and no attention is paid to creditors, suppliers, government and the society in it. In addition, BSC considers short term and long term objectives but fails to pay attention to the objectives of sustainable development. Therefore, this study tries to improve BSC by adding the reputation perspective to the traditional perspectives. The main purpose of this study is to provides a contemporary model of BSC that not only aligns the interests of all stakeholders, but also provides a path to the sustainable development. It is concluded that the main advantages of the new model are as follows: 1) Focusing more on intangible assets; 2) aligning the interests of all stakeholders, 3) balancing between economic, social, environmental and political results and responsibilities and achieving sustainable development; 4) more emphasis on the supply chain; and 5) providing more basis for implementation and evaluation of the Blue Ocean Strategy. These advantages lead to the development of the management accounting, particularly in the formulation, implementation and evaluation of the strategy.

Employees are an important firm resource and a source of intellectual capital; hence, they drive firm performance. Employee expenses capture information about employees and are one of the largest earnings components. We analyze whether this earnings component contributes incremental information content over and above that of earnings alone. The analysis of the data from 98 firms during the 1383-1391 period showed that employee expenses contribute more strongly to the prediction of future performance. The results confirm the importance of employee expenses from an accounting perspective.

The purpose of this study was to evaluate the effective systems and indicators on Sustainable Performance management. A company can be value creating when their management technique includes different characteristics, in relation to the integration of economic, environmental and social dimensions. Stakeholders with conflicting interests and divergent, resulting in increased demand for multi-dimensional measurements of the dimensions. Based on stakeholder's perception of a company, "going concern” can be true for a company when being able to create, maintain and strengthen of stable and durable relationships with all its stakeholders. This stable performance is achieved through Sustainability Performance Accounting and Management. Sustainable management requires a definition of sustainability goals that must be constantly evaluated. In this paper, dimensions of sustainability accounting (environmental, social, economic) is evaluated and then sustainability management accounting system, sustainable strategies and indicators is examined. Results of research represent that sustainable management requires the definition of sustainability goals through strategies, and measures must be constantly evaluated.

In this study investigates earnings management and the effect of earnings quality on the reporting future profitability in Firms Listed at the Tehran Stock Exchange during 1385 to 1389. Accrual is considered as measure of earnings management. Accounting-based earnings attributes are: accruals quality، earnings persistence، earnings predictability، and earnings smoothness. Operating cash flow provides a picture of the future profitability of the firm. The results of testing hypothesis of research for 198 firms listed at the Tehran Stock Exchange show that efficient use of earnings management. The negative impact for the earnings quality on future profitability verified and therefore can be said that earnings management performs better than earnings quality in predicting future profitability

This study addresses persistence of non-operating items and market reaction to them. The increasing of concurring of items that presumed non-concurrent, may imply to management view to change or move concurrent expenses in temporary items; or indicate an environmental factor where naturally these items are occurring frequently. However each scenario indicates that concurring of items have valuation implications for investors. The results of this study indicate that in sample companies, non-operating items are persistent, but the market doesnt reaction to it.

Based on prior research conducted in different countries, the quality of information provided by the accounting system could affect the stock liquidity risk. In general terms, higher quality of information causes lower liquidity risk. This paper clarifies the relationship between earnings quality and stock liquidity risk. Selected earnings quality criteria are including relevance, reliability, persistency and smoothness of accounting earnings. Period of six years from the beginning of 1383 (2004) till the end of 1388 (2009) is applied and the sample includes 62 companies among listed companies in Tehran Stock Exchange. Multivariate regressions for statistical analysis coupled with eight control variables (size, ratio of book to market value, the institutional investor's ownership percentage, stock returns, stock volatility and triple risk coefficients Fama - French model) is used in the models. Findings has shown that there is significant relationship between relevance, reliability and smoothness of reported accounting earnings with stock liquidity risk, and higher quality of reported earnings causes lower liquidity risk. Therefore, it can be argued that the quality of disclosed accounting information has a role in the reduction of stock liquidity risk.

Studies investigating the market overreaction argue that investors overreaction to past financial performance drive stocks with high historical financial measures above their fundamental values. On the other hand price of stocks with poor past financial performance are pushed below their fundamental value. Subsequently, when investors realize that their previous expectations have not corrected, stock price of these firms revert to their fundamental values. The current study investigates overreaction of stockholders in the Tehran stock exchange (TSE). We examine the impact of reaction investors to change the accruals. Time frame of present study is nine years that is a period of 1999 to 2007. Testing method in this study is portfolio and regression test. The results indicate that investors in the Tehran stock exchange over react to the accruals and there is accrual anomaly in the market, but the accruals persistence is not a factor to mislead the investors.