جستجوی مقالات مرتبط با کلیدواژه « company risk » در نشریات گروه « حسابداری »

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.

 In the science of management and accounting, there is a principle that in the culture of investment, capital is free from risk and tends towards yield and profit. Therefore, according to the importance of investing in companies, in the current research, the moderating effect of risk management on the relationship between market orientation strategies and entrepreneurship of companies admitted to the Tehran Stock Exchange has been investigated. The statistical population of this research includes all the companies admitted to the Tehran Stock Exchange, which were analyzed using the systematic elimination sampling method of 127 companies. and were analyzed. To check the hypothesis, multivariate regression models and panel data method (fixed effects) were used using Eviews10 software. The findings of this study about the results of the first hypothesis show that risk management has a positive effect on the relationship between market orientation strategy with unsystematic risk and abnormal returns, but it has a moderating effect on the relationship between market orientation strategy and risk. It is not systematic. The results regarding the second hypothesis also indicate the impact of risk management on the relationship between the strategy of entrepreneurship with systematic risk, systematic risk of failure and abnormal returns, and this impact was positive.

The growing importance of intellectual capital in corporate value creation processes has significantly affected capital markets, corporate disclosure, and corporate financial management, as intellectual capital has contributed to increasing information asymmetry between firms and investors. Therefore, the purpose of this research is to investigate whether the efficiency of intellectual capital has an effect on the capital structure, and whether risk and profitability of the company moderate the relationship between the efficiency of intellectual capital and the capital structure. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1399 and using the information of 120 companies and the multivariable linear regression method, the hypothesis was tested. According to the results of the first hypothesis test, the efficiency of intellectual capital has a direct and significant effect on the capital structure, and the results of the second hypothesis indicate that the company's risk has a significant effect on the relationship between intellectual efficiency. Capital and capital structure and the results of the third research hypothesis show that the profitability of the company has a significant effect on the relationship between the efficiency of intellectual capital and the capital structure.

In recent years, social capital has been one of the most important variables explaining the level of welfare development of communities and local development at various levels and has been the focus of policy makers and planners, hence the main goal of this research is to determine the relationship between social capital on financial performance and The role of mediating entrepreneurial activities in the dairy producing companies of Shahriar. The present study is descriptive and analytical type, which was analyzed using the questionnaire tool among the dairy producing companies at the level of the employees of the producing companies located in Shahriar. The results have been done using SPSS and SmartPLS software, and the results indicate that internal social capital has a positive and significant effect on the organization's financial performance with the role of mediating service innovation, risk power, and strategy renewal. External social capital has a positive and meaningful effect on the organization's performance with the role of mediating innovation in services, risk power, and strategy renewal. Therefore, social capital has a positive and meaningful effect on financial performance with the role of mediating entrepreneurial activities.

The main purpose of this study is to investigate the impact of cost stickiness and ownership concentration on firm risk based on evidence of capital market. In this applied research with a descriptive-correlational post-event approach (based on historical and historical data) using financial statements of companies in stock exchange (statistical community) analysis of hypotheses using panel data (panel data) over the year The years 2009 to 1986 (nine years) were performed. Sample data were collected by screening method, and hypotheses were tested using R statistical software. Results of data analysis using multivariate regression at expected error level (5%) indicated that there is a significant relationship between cost adherence and firm risk. Ownership structure has no significant effect on the relationship between cost stickiness and firm risk.

An important qualitative attribute of financial statements is timeliness of their information. The recognition that the length of the audit may be the single most important  determinant  affecting  the timeliness of reporting, has motivated recent research on audit delay. The present study investigates the determinants of audit delay in Iran. We examine the determinants of "audit delay," the number of calendar days from fiscal year-end to the audit report date. The sample comprises233 companies listed in the Tehran Stock Exchange during the period 1382-1384. Descriptive statistics indicate the average audit delay to be 84 days for the three years under study. Five hypotheses relating audit delay to company size, company profitability, company risk (financial risk), auditor and year-end are tested in this study. Univariate and multivariate analyses and t-test of differences are performed to test the hypotheses of the study. The results for the sample of 233 listed Iranian companies showed that audit delay was significantly related to the companies that have 29 Esfand year-end. Other four hypotheses found not to be significantly associated with audit delay.