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

Pension funds in Iran use defined benefit pension plan and their sustainability is important. However, the evaluation of their sustainability has always been criticized. Minimum reporting and simple accountability indicators do not meet the informational needs of stakeholders. Thus, the main issue is to identify the indicators and standards for comprehensive evaluation of financial sustainability. To address this issue, the theoretical foundations of sustainability evaluation of pension funds and the indicators applied by other countries and international organizations were examined. The indicators were presented to experts for receiving their opinions and in order to reach a consensus on key indicators a fuzzy Delphi method was applied. For ranking and developing a combined indicator, the final indicator was obtained using experts' opinions and the SWARA method. 27 indicators in four dimensions were extracted from the theoretical foundations: equity, adequacy, financial, and innovation. According to the results of the fuzzy Delphi method, 15 key indicators were confirmed finally. Among the key indicators, the support ratio obtained the first rank, while the replacement rate and penetration coefficient obtained the second and third ranks, respectively. The results of the SWARA method confirmed the combined indicator consisting of equity dimension (1 sub-indicator), adequacy dimension (3 sub-indicators), and financial dimension (11 sub-indicators). The weight of equity, adequacy and financial in the combined indicator is equal to 6%, 21%, and 73%, respectively. The support ratio, present value of Assets to Liabilities Ratio, and actuary analysis obtained ranks 1 to 3. the financial dimension has the highest importance,

Accruals are one of the most important and effective parts of profit, examining these items along with free cash flow in estimating financial stability and performance review is of great importance and reduces the uncertainty of users and beneficiaries of financial information. The aim of the upcoming research is to determine the effect of adjusting the Jones model discretionary and nondiscretionary accruals and also free cash flow on financial stability. The statistical population of the research included all insurance companies and its time period was between 2015 and 2021. The research method is applied in terms of purpose and descriptive in terms of nature and content. Hypotheses testing has been done using correlation between variables and two regression approaches and genetic meta-heuristic algorithm. The results obtained from the test of research hypotheses showed that the variables of discretionary and non discretionary accrual items and free cash flow have a significant effect on financial stability. Also, the results showed that the estimation of financial stability using genetic algorithm is accurate from multivariate regression.

When the company is in a stable state, its value is enhanced from the perspective of investors, creditors, and the general public, and the company's short-term and long-term performance is determined as a function of multiple management policies. Considering that the result of management policies can be evaluated with the value chain performance index of the company, The purpose of this research is to investigate the effect of value chain performance on profitability, financial stability, as well as financial health and going concern. On the other hand, its effect on the company's bankruptcy risk has been investigated.

The statistical population of the research includes all active companies in the Tehran Stock Exchange; However, by applying the necessary restrictions, the number of 142 active companies in the period of 11 years, i.e. from 2011 to 2021, has been examined. To measure the performance of the value chain by purposefully determining the input and output variables, Stochastic Frontier Analysis (SFA) function approach has been used. Also, multiple regression has been used to test the research hypotheses.

The findings of the research showed at the confidence level of 95%, the performance of the company's value chain has a positive effect on the profitability index, financial stability, as well as financial health and going concern. But they significantly have a negative effect on the bankruptcy risk.

The results of the present research showed that the performance of the set of steps in the value chain of listed companies, while improving the financial performance, had a favorable effect on their financial health and stability, as well as their survival, and as a result, the probability of their bankruptcy was reduced. Although the value chain performance evaluation index has a score of less than 50%, the overall performance of companies can contribute to the economic growth and development of the country and the optimal allocation of resources.

Contribution: 

Evaluating the performance of the set of components of the company's value chain in the form of a single index is particularly important for researchers as a result of multiple management policies; In addition, it can help in the proper selection of investors, the correct assessment and advice of consultants and analysts, the decision-making and planning of company managers, as well as the direction and control of the capital market and macroeconomics by statesmen.

From an economic point of view, deviation, and uncertainty of economic policies are related to stability and financial stability. Considering that the Jones model does not measure the inflation in fixed assets, it does not have the necessary efficiency to determine accruals correctly, especially in countries with high inflation. By adjusting the Jones model, the results of the research were analyzed more precisely, and accordingly, the financial stability was calculated more accurately. The purpose of the research is to update the fixed asset modify the Jones model and determine the relationship between the entropy of accrual items and financial stability. Hypotheses testing has been done using correlation between variables and two regression approaches and meta-heuristic algorithms of whale and genetics. The statistical population of the research of all insurance companies included 231 companies and the period was between 2015 and 2021. The results obtained from the test of research hypotheses indicate that between the entropy of the accrual items of the modified Jones model and financial stability, there is a significant relationship. Also, estimation of financial stability and entropy of accruals Rennie and Shannon modified the Jones model, using the whale meta-heuristic algorithm is more accurate than multivariate regression and genetics. This timeliness in accrual items reduces abnormality in these items and increases transparency in financial reporting. Also, discretionary accruals have a more effective role in determining financial stability for decision-makers and stakeholders than non-discretionary accruals.

The present era can be named the age of management. With respect to the fact that disclosure of intellectual assets in the international level is growing, the corporations are putting their competitive and distinctive advantage in knowledge management strategies which should use intellectual assets as a source of producing organizational performance priority and value. According to the approach of beneficiaries, the sustenance of the corporations' activities, competitions, and stable relationship depends on sustainability accounting functions. Therefore, the corporates stabilize their transactions using relevant structures and by reporting the sustainability, they can reform and inform their performance. Thus, evaluation and disclosure of intellectual asset as an innovative value has been considered by the beneficiaries who have contradictory interests. The purpose of the present research is to review the role of knowledge management on the correlation between intellectual asset and sustainability accosting structures of the corporations accepted in the stock exchange from 2015 to 2019. The research statistical sample composed of the financial managers and experts in the corporations under study and for data collection, some standard and research made questionnaires as well as financial bills were used. After reliability and validity testing, data analysis and hypothesis testing was conducted using Structural Equation Method (SEM) and Smart-Pls software. The results indicate that accounting sustainability structures of the corporations significantly and directly are influenced by the evaluation and reporting of intellectual assets and that organizational knowledge management fosters this positive and significant correlation. Assessment and disclosure of intellectual assets makes the corporations achieve sustainability accounting structures with higher quality.

The social security system is a means of establishing security, social justice, prosperity and social stability, and the sustainable development of any country has a direct relationship with the quantity and quality of social security system services. This research has a qualitative design and the necessary data has been collected through interviews and questionnaires. Statistical sampling was selected by the purposeful sampling method among the experts of the social security organization. The results of the confirmatory factor analysis confirmed the validity of the measurement tools. The adjusted coefficient of determination stated that more than 61% of the changes in outcomes are influenced by the variables studied in the research and the rest are factors that are not considered in the model. The findings of the research showed that factors such as economic-political, cultural platforms, political interventions, insurance policy-making, resources-expenditure management, investment security, management appointments and accumulation of government debt, actuarial calculations, regulatory bodies, judicial system Social security, correct implementation of insurance laws, supervisory-control system, multi-layered social security system, business environment, reform of pension system, reform and improvement of financing systems, investment management, separation of duties of support-insurance system, integration The information system, implementation of the government's obligations can improve the financial stability of the social security organization.Increasing knowledge: This research can provide the basis for amending the regulations and improving the processes of the social security organization and improving the financial stability of that organization.

Recent corporate scandals, global financial crises, and global environmental issues have led to a growing demand from diverse stakeholders for transparency and regular disclosure of information. The financial statements provide all the financial information related to the financial condition, financial performance and cash flows of the company that is beneficial to all stakeholders. Accordingly, these statements are not merely a set of numbers, but a means of making economic decisions for multiple stakeholders. The importance of the content of financial statement information motivates management to improve its performance to ensure the existence and survival of the company. But sometimes the company can not perform well, so the information in the financial statements will not be satisfactory. This is why management tends to commit fraud, so it manipulates financial statement information to make it look good. For many years, fraudulent reporting has become an important topic that has attracted the attention of many researchers to investigate its determinants. The history of many cases of corporate fraud has shown that management fraud has the most serious and most threatening effects. Organizational management fraud reflects a failure in the corporate governance structure, because the mechanisms that limit the extravagance of senior managers are essentially embedded in corporate governance.A company's financial sustainability is defined in terms of its ability to facilitate and enhance economic resources, manage risks, and resolve shocks. In cases where the financial condition of the firm is unstable and growth is below industry average, management may be inclined to fraudulent financial reporting to present a picture of stable and robust financial health of the company. Fraudulent reporting is considered as a failure in its corporate governance structure. So, it is argued that the higher the quality of corporate governance, the lower the propensity for fraudulent reporting. Assets are a reflection of the wealth of a company that can be used as a benchmark by investors. In many studies, asset growth has been introduced as a measure of financial stability, in addition, Z-Score has been used as a measure of financial stability which assesses the distance from insolvency and the likelihood of bankruptcy. The higher the Z-Score, the lower the risk of bankruptcy and financial distress of company, and therefore the greater the financial stability. In general, companies with good financial stability tend to avoid from the pressure so that they control themselves not to commit fraudulent practices, while the companies with financial distress tend to have a greater pressure to commit fraudulent practices. Therefore, they will have more motivation to commit fraud. Accordingly, the purpose of this study is to Empirical test the association between financial stability and fraudulent financial reporting and to examine the moderating role of quality of corporate governance mechanisms on this relationship. 

The research is applied in terms of purpose, cross-sectional in terms of execution time and descriptive-correlation in terms of the nature of execution. In order to Empirical test the association between financial stability and fraudulent financial reporting and to examine the moderating role of quality of corporate governance mechanisms on this relationship, Four research hypotheses were presented as follows:Hypothesis 1: There is a significant relationship between the growth of company assets (financial stability) and the likelihood of fraudulent financial reporting.Hypothesis 2: The lower the Z-Score (financial stability), the greater the likelihood of fraudulent financial reporting.Hypothesis 3: The quality of corporate governance mechanisms moderates the relationship between asset growth (financial stability) and fraudulent reporting.Hypothesis 4: The lower the Z-Score (financial stability), the lower the likelihood of fraudulent financial reporting as the quality of corporate governance mechanisms increases.research sample includes 102 companies listed on the Tehran Stock Exchange during the period 2016 to 2020 were used. financial stability is measured by using asset growth and Z-Score and research hypotheses were tested using logistic regression.

In the first two hypotheses, the relationship between financial stability in terms of asset growth criteria and Z-Score with fraudulent financial reporting was proposed. The results of testing the first hypothesis indicate a positive and significant relationship between asset growth and fraudulent financial reporting. This indicates that an increase in the ratio of changes in net assets increases the risk of fraudulent financial reporting. The results of testing the second hypothesis showed that there is no significant relationship between Z-Score and fraudulent financial reporting, although the negative coefficient of the variable indicates a negative relationship between this two variables.In the third and fourth hypotheses, the moderating role of the quality of corporate governance mechanisms on the relationship between financial stability (in terms of its dual criteria) and fraudulent financial reporting was investigated. The quality of corporate governance mechanisms were measured and considered in three headings: board of directors index, shareholders' rights index and information transparency index.The results of the third hypothesis test showed that the interactive relationship of financial stability in terms of asset growth and quality of corporate governance mechanisms is not significant in two of the three indicators, in other words, the quality of corporate governance mechanisms on the relationship between financial stability and fraudulent financial reporting, adjusting role does not have.The result of examining the moderating role of all three indicators of corporate governance mechanisms on the relationship between financial stability in terms of Z-Score and fraudulent financial reporting has shown that the shareholders' equity index is not significant. In other words, the high quality of corporate governance mechanisms in terms of shareholder rights reduces the possibility of fraudulent reporting in the absence of a Z-Score. Regarding the indicators of board of directors and information transparency, the significance of the interactive variable of corporate governance quality and Z-Score indicates the moderating role of this index.

Under conditions of weak financial stability, the fraudulent financial reporting motivation increases. This motivation is doubled in an environment with inappropriate controls. In financial instability, improving the quality of corporate governance mechanisms can reduce the likelihood of fraudulent financial reporting. Despite the fact that the new corporate governance requirements have been mentioned with reference to financial stability, but considering that there are several indicators for measuring financial sustainability, it is suggested that more requirements be set by considering other indicators of financial stability.

The social security system is considered as a basic prerequisite for economic, social and cultural development in any country and a lever with the importance of establishing social justice in the world's civil societies. Due to the high importance of the issue of financial sustainability assessment in the Social Security Organization, this study aims to identify the factors affecting the financial sustainability of the country's Social Security Organization and introduce strategies to improve the financial sustainability of the organization.Using the grounded theorizing method, through interviews with 19 experts by snowball sampling method, by reviewing the research literature and consulting with experts, interview questions were designed as semi-structured interviews and data were collected.Findings show that demographic factors, employment level, coercive accidents, economic sanctions, resistance to controls, support ratio, human capital and insurance policies are considered as determining the financial sustainability of the Social Security Organization. Political-economic factors, cultural contexts and insurance policy, and resource-expenditure management, appointment of managers, investment security, and government debt accumulation also affect an organization's financial sustainability. Actuarial calculations, regulatory system, multi-layered social security system, business environment, pension system reform, reform and improvement of financing systems, investment management, segregation of duties of the protection-insurance system, information system integration and implementation of government obligations as strategies affect the financial sustainability of the Social Security Organization. Financial stability of the Social Security Organization improves the social welfare.

One of the issues that are rarely addressed in many companies today and is a major obstacle to achieving corporate sustainability is the companies' focus on economic development and financial issues without regard to corporate social responsibility (CSR). Perhaps one of the reasons companies do not pay attention to this issue is the lack of comprehensive knowledge of the factors affecting their social responsibility, as well as the lack of a model for its development and implementation. The purpose of this paper is to identify the factors affecting CSR and to provide an interpretive structural modeling (ISM) to help develop it.

In this research, by studying previous literature, 15 factors affecting CSR were identified and approved by 7 academic experts in the field of social responsibility. Then, using the opinions of 21 experts in this field, a model was designed to develop CSR using the ISM method.

The results showed that the CSR implementation model has 7 levels and the factors of stakeholder pressure, company ownership, and company size are among the most effective CSR and infrastructure factors for its implementation. Also, the factors of increasing public trust, improving financial performance, investment efficiency, and reducing stock price risk are affected in nature.

Since dependent factors are achieved as a result of social responsibility activities, managers and politicians must focus on other factors that cause these factors (the underlying factors of the model).

Sustainable development is a fair distribution of development opportunities which considering to longterm vision and compliance the inter generational and inter period equity and indicates various aspects including economic, social, political and environment. The importance of sustainable development has increased by passing the time and the result of the various aspects of the policies of the public sector. One of the most important aspects of sustainable development is to achieve the financial sustainability that is the government‘s fiscal policies with the long period of time and considering the results of these policies with all of its aspects. In this regard, standard indictors are required to assess the sustainability of public sector activities. The purpose of this paper is to examine the indictors used to assess the financial sustainability and its evolution. These indictors are introdused in two categories as traditional and innovative approaches. The traditional approach that include one-dimensional indictors of finance including: the debt ratio, the primary surplus, the primary gap, the tax gap and innovative approach that include the composite indictors in various areas of specialization including: fiscal responsibility indictor, key national indictors including social, environmental, and economic indicators.

Financial intermediaries are investment companies in the group and the company's assets are their people that the savings are used and the financial stability of the company is very important. The aim of the present study was to investigate the factors affecting the financial sustainability of investment firms accepted in Tehran Stock Exchange is 1389 to 1394. The research method of the present study and application of descriptive – correlation, in this research; linear regression model is used in order to test the hypothesis statistical a method which is used in this research is panel data method.The model presented and the results of the assumptions of the classical regression model, the study explained. The results showed that all three variables, net income, total assets and aggregate equity investment firms have a significant impact on financial stability So that increase profitability and equity investment firms led to their financial stability and increasing financial stability in the wake of the asset is reduced.