جستجوی مقالات مرتبط با کلیدواژه "corporate performance" در نشریات گروه "حسابداری"

The changing environment based on information technology highlights the importance of knowledge absorption capacity for internal control systems and internal auditors. Knowledge absorption capacity is a set of measures and processes of acquiring, combining, simulating, transforming and exploiting knowledge that causes dynamic empowerment in the organization and by improving the flow of information related to production and technology, it can cause Increase competitive advantage and improve corporate performance. The purpose of this research is to investigate the impact of knowledge absorption capacity on internal audit and corporate performance based on balanced evaluation. In this research, after checking the validity of the content, the validity of the questionnaires was confirmed by the construct validity technique of confirmatory factor analysis and their reliability was confirmed by Cronbach's alpha. The information needed for the research has been collected through a questionnaire from 295financial managers or senior managers of accounting and auditing in Iran by this evaluate the opinion of financial experts and to analyze the research data from inferential statistics and structural equation method and for SPSS 26 and Smart PLS 3 software were used for data analysis. The results of explaining the relationships between the variables and testing the research hypotheses showed that the characteristics of internal auditors have a positive and significant effect on the potential absorption capacity (knowledge acquisition and synthesis) and the potential knowledge absorption capacity (acquisition and synthesis stages) knowledge) also have a positive and significant effect on the internal control system. In addition, the internal control system as a mediating variable affects the relationship between potential and actual absorption capacity. In addition, internal audit processes as a mediating variable have a significant effect on the relationship between real knowledge absorption capacity and corporate performance. The results of this research are valuable not only for internal auditors, but also for audit supervisory boards and compilers of internal audit standards. In addition, it is suggested to the organizations to develop training programs that help to improve the creativity and knowledge acquisition abilities of the employees and at the same time evaluate the software requirements of each audit activity and performance. It can help identify bottlenecks that need further improvement.

The main purpose of this research is to examine the independence of the board of directors and the performance of the company in the presence of conservative business strategy in companies listed in Tehran Stock Exchange. Research hypotheses for 1575 years - companies, including all companies listed to the stock exchange after removing holding companies, insurance, leasing, banks, financial and investment institutions that were active during 2015-2021, using Ordinary Least Squares (OLS) regression model, mixed data model was analyzed. In the first model, the independence of the board of directors showed a negative and significant relationship on performance. In the second model regarding the relationship between the independence of the board of directors and the performance of the company in terms of the variable of conservatism strategy, the results showed that the coefficient of the variable of conservatism is negative and significant, which expresses the effect of the variable of conservatism on the relationship between the independence of the board of directors and corporate performance. The results show that independent boards of directors have the ability to objectively monitor and advise management to avoid of managerial opportunism and increase firm's value, which is against the background of agency theory and is consistent with stewardship theory. Then, by adding conservatism as a moderator of the relationship between board independence and firm performance, as a corporate governance mechanism, this study shows that a truly independent board reduces the need for conservatism. In other words, the more conservatism, the less need for board independence. These results are consistent with the theory of stewardship and the theory of resource dependence, which consider responsible managers as more expertise and knowledgeable to make decisions related to increasing the firm's value. Also, involving the conservative strategy in the model increases the coefficient of determination (R2) 20% of the estimated model in approximation.

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.

Corporate Social Responsibility Has Been A Sensitive And Important Issue In Recent Years And The Tendency To Invest In Companies That Have Corporate Social Responsibility Practices And Reporting Is Increasing. Recent Studies Have Shown That Corporate Social Responsibility Activities Play A Vital Role In Avoiding Tax Risk; On The Other Hand, The Financial Performance Of The Company Is An Influential Component In Investment Decisions. Accordingly, The Purpose Of This Study Is To Investigate The Adjustment Effect Of Financial Performance On The Relationship Between Social Responsibility And Tax Risk. This Research Is Among The Analytical And Correlational Researches That Are Applied In Terms Of Purpose And The Statistical Population Of The Research Is The Companies Listed On The Tehran Stock Exchange During The Years 2014 To 2020. 196 Companies Were Selected As A Statistical Sample For Sampling. Regression Tests Have Also Been Used To Test The Research Hypotheses. Findings Show That Return On Assets, Equity And Turnover Of Assets As Components Of Financial Performance Play A Moderating Role In The Relationship Between Social Responsibility And Tax Risk.

Monetary policy adjustments through interest rate changes, with a major focus on net profit margins, have a significant impact on corporate profits. And since the mechanisms through which monetary policies affect firm performance are multifaceted, they confound firm performance responses. Given these light facts, the relationship between monetary policy and firm performance is an essential empirical issue that should be comprehensively addressed. Therefore, the purpose of this research is to investigate whether exchange rate fluctuations have a significant effect on the relationship between market power and company performance. The statistical population of companies admitted to the Tehran Stock Exchange between 2015 and 2019 and using the information of 120 companies and the multivariable linear regression method, the hypothesis was tested. The results of the first hypothesis test indicate that there is a significant relationship between monetary policy and the performance of companies. Also, the results of the second hypothesis indicate that the interactive variable of financial sanctions moderates the relationship between monetary policy and company performance.

Social conservatism is the tendency of individuals to maintain traditional values, which can be related to behavioral issues in accounting. Accounting conservatism can act as a response to uncertainty by quickly identifying costs and liabilities and delaying the recognition of income and assets until uncertainty is resolved before the company can make a legal claim for profit. Reach a high degree of approval. The purpose of this study is to investigate the relationship between managers' social conservatism and firm performance by considering the mediating role of accounting conservatism. The present research is applied in terms of purpose and descriptive-survey research in terms of methodology. In order to collect data, three questionnaires of social conservatism of managers, accounting conservatism and company performance have been used. The statistical sample of the research consists of 384 experts, heads of accounting and financial managers working in companies listed on the Tehran Stock Exchange in the fall of 1400, which was analyzed based on the Kolmogorov–Smirnov and TITEC tests. . The results show that managers' social conservatism has a significant effect on accounting conservatism and has been obtained for a positive effect. Also, social conservatism of managers and accounting conservatism have a significant effect on company performance. Bootstrapping mediation shows that accounting conservatism has a significant effect on the relationship between managers' social conservatism and company performance.

The main purpose of this study is to investigate the relationship between accounting conservatism and firm performance during the COVID-19 epidemic. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, a hypothesis was developed and 140 companies were selected through sampling by systematic elimination method for a period of 2 years between 1398 to 1399 and data related to research variables after collection in Excel software using Were analyzed from Stata statistical software version 15. The results of the hypothesis test showed that there is a significant direct relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange.

The global crises of the last few years have led to public sector reporting now extending across public administration areas such as performance, sustainability, environmental and social reporting, and integrated reporting as the dominant approach. The purpose of this study is to examine the implications of integrated reporting quality on corporate valuation and future corporate performance, with an emphasis on the complexity and needs of external financing.For this purpose, data on companies listed in Tehran Stock Exchange and Tehran Stock Exchange for a period of 7 years between 2011 to 2017were extracted for 120 companies and combined data regression model was used to test the hypotheses.The capital market has a positive attitude towards companies that use an integrated reporting approach to present their information. And this positive attitude leads to increased corporate value. Financial statements presented using a set of common accounting standards can help investors better understand the different investment conditions. A positive relationship between company valuation and integrated reporting in the company Higher organizational complexity is stronger, indicating that integrated reporting leads to more transparent and better information delivery in high complexity companies. In fact, integrated reporting can alleviate the problems of companies in need of financing by reducing ethical risk and information asymmetry. The integrated reporting framework integrating financial and non-financial issues plays an important role in improving the performance of the company. Integrated reporting through transparent and comprehensive information enables internal decision makers to make optimal decisions that will improve the performance of the company.

Abstract Assessment Company performance is a necessity and to do this, the accepted criteria should be used, which should, as far as possible, take into account different aspects of the limitation of activities and the possibility of benefiting both financial and non-financial facilities. The primary focus of this research is to examine the characteristics of corporate governance and the delay in financial reporting and then firm performance. The sample of this research is 125 companies during the period from 1390 to 1396 for 7 years. To test the research hypotheses, a multivariate regression has been used that calculates and processes the data used for the variables of this research with Excel 2010 software and then analyzing and testing the research hypotheses, along with its results, is also used for the outputs obtained from Eviews software version 9. The results of the hypotheses sub first, third and fourth research shows that institutional ownership, the independence of the board and of the board of directors on the performance of listed companies in Tehran Stock Exchange to impact significantly apartments available under the second sub-hypothesis ownership concentration on the performance of listed companies in Tehran Stock Exchange. Finally, the main hypothesis of the research is the delay in financial reporting on the performance of accepted companies in Tehran Stock Exchange has a significant and significant effect. Keywords: Corporate Governance, Corporate Performance, Delay in Financial Reporting.

Intrinsic features such as personality traits and acquired features such as financial intelligence of managers can undermine their behavior and type of decision in the organization and affect financial performance. In this research, the effect of personality characteristics on the performance of the company has been investigated considering the moderating effect of managers' financial intelligence.

The personality characteristics of managers were measured through five components: neuroticism, extraversion, Openness to experiences, agreableness and conscientiousness using the Neo standard questionnaire and the financial intelligence with the standard Kiosaki questionnaire. The research period during which the questionnaires were distributed is fiscal year 2017. The sample included 291 firms listed in Tehran Stock Exchange.

The results of this study, using the structural equation modeling approach, indicated that the personality characteristics: neuroticism, acceptance and conscientiousness had a significant positive effect on the performance of the company, and extraversion and adaptation were not significant on company’s performance. In addition, the effect of financial intelligence adjustment on the impact of all components on the company's performance was not confirmed.

Our findings show that only some personality characteristics of managers have an impact on the firm's performance. In this regard, financial intelligence can not affect the relationship between managerial personality characteristics and corporate performance.

For the first time, this research has examined the effect of managers' personality characteristics on firms’ performance. Our findings contribute to the development of the literature on behavioral finance and related theories.

The main purpose of this research is to provide a new model of corporate governance and corporate governance, which has been used in terms of corporate entrepreneurship, social responsibility and the moderating role of information technology. The research method is descriptive correlational. The statistical population of the study is the companies listed in the Tehran Stock Exchange, which is based on theCochran formula, 203 company's top managers has been used to collect data. Data were collected by using three standard questionnaires. Reliability and validity were verified by divergence and convergence tests. The data analysis method was performed usingSmart-Pls software. In the results of the research, the positive and significant impact of corporate governance on firm performance; corporate governance on social responsibility; corporate governance on corporate entrepreneurship; social responsibility on firm performance; corporate entrepreneurship on firm performance is confirmed. But in the results of the research, the moderation role of information technology in the relationship between corporate entrepreneurship and company performance and the relationship between corporate governance and corporate performance is not confirmed

In firms with political connections, Related party transactions may be facilitate the goals of this. In other words, related party transactions in firms with political connections and existence influential members, could lead to abuse of company resources and therefore the earnings management. The purpose of this study, first, is examining the relationship between political connections and related party transactions, second, investigation the impact of political connections on relationship between the related party transactions and earnings management. In this paper, political connections are measured by factor analysis and including five variables: stock market value, assets book value, income taxes, number of employees and the insurance payment. In order to test the research hypotheses, we use 120 companies financial information in the Tehran Stock Exchange in the period 2010 to 2017 and analyze this information with multiple linear regression an panel data. The results showed a positive and significant relationship between political connections. also, not found significant relationship between related party transactions and earnings management, but with the addition of political connections, found positive relationship between the related party transactions and earnings management

This research studies the effect of different levels of financial leverage on the relationship between accrual-based profit management and company performance. The present research is applied in terms of purpose and is a methodology of the type of causal research (post event). The statistical population of this study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 129 companies were selected as research sample and investigated in the period of 10 years between 2008 and 1396. The method used to collect information is library and to test the hypotheses, multiple regression has been used with the panel data model. The results of the research show that there is a positive and significant relationship between earnings management based on accruals and performance of the company. High levels of financial leverage have a reciprocal effect on the relationship between earnings management and accruals-based performance. But low levels of financial leverage have a direct and significant effect on the relationship between earnings management based on accruals and firm performance.

In recent years, many organizations have improved the range of performance risks through the use of the ERM framework for management, as corporate risk management (ERM) is considered to be the most significant action in this period. Therefore, the present study examines the impact of ERM on corporate performance with the role of intellectual capital moderator and the relationship between ERM and corporate performance. For example, companies with higher intellectual capital can be more likely to resist the effects of unexpected changes in economies and markets. The findings indicate that developed countries have eliminated their risk issues through complex risk management systems, but developing countries like Pakistan are still facing this problem. Developed countries have adopted ERM strategies in their capital markets, but developing countries like Nepal, India, Bangladesh and Pakistan still use developed countries to adopt ERM practices.

A large part of organization’s capital is dedicated to working capital and its management has great importance. There is an invert U-shaped relation between working capital management and firm’s financial performance. Regarding to this point that financing conditions may play important role in this relation, the aim of this study is to investigate the impact of financial constraints on the relationship between working capital management and financial performance. It’s a descriptive-correlation study and is based on analysis of panel data. Our sample includes the financial data of 90 listed companies in Tehran Stock Exchange during the period 1386 to 1392. Using cost of external financing as a proxy of financial constraints, it is shown that these financial constraints have meaningful impact on the relationship between working capital management and firm’s financial performance. And the optimal level of working capital is lower for firms that are more constrained financially. Our results suggest that because of cost of recede from it, managers should pay attention to the optimal level of working capital.

This study investigates the relationship between working capital and corporate performance and keeping in mind that financial situations may have an important role in this regard, the relationship between the optimal level of working capital with financial constraints was examined. The sample consists of 82 companies listed in Tehran Stock Exchange during the period from 1388 to 1392. Tobin’s Q is used as a proxy for corporate performance, while net trade cycle (NTC) is used as proxy for working capital and dividend (DIV), Interest coverage (IC), ww index (WW), kz index (KZ), cash flow (CF) used as a proxy for financial constraints.The panel regression analysis (with fixed effect) is utilized to test the hypotheses. The results show that there is an inverse u-shaped relationship between the working capital and corporate performance and the optimal level of working capital for companies that have greater financial constraints (except Interest coverage) is lower.

The spate of corporate scandals in the last years points to a failure of corporate governance in effective monitoring on managers decisions and corporate performance. Reforms require the increasing in effective monitoring on corporate performance. One of effective mechanism on corporate governance is the emergence of institutional investors that is very important. Institutional investors have ability and incentives to monitor the companies. In this study, institutional ownership role in the corporate performance is examined from 1998 to 2006. Three indexes (tobins,Q, return on assets and net income margin) are used to measure corporate performance. The results demonstrate evidence of a positive association between institutional ownership and corporate performance. In addition, this study classifies Institutional investors in two categories (active Institutional ownership and inactive Institutional ownership) and examines their relationship with corporate performance. Findings always show that these two types of institutional investors significantly positive related to corporate performance. Therefore we don, t say that being active and inactive affect on monitoring role of institutions.