جستجوی مقالات مرتبط با کلیدواژه « firm performance » در نشریات گروه « حسابداری »

The purpose of this research is to use the meta-analysis approach in order to analyze and combine the contradictory and incompatible results of the studies conducted in the field of investigating the relationship between social responsibility reporting and corporate performance, taking into account different performance measurements. These measures include Return on Equity, Return on Asset, Tobin's Q index, Earnings per Share and Net profit Margin. To achieve this goal, by applying the approach of Lipsey and Wilson (2001) as well as the Q tests of Cochran and Egger, 37 studies including 7 domestic articles in the period of 1378 to 1401 and 30 foreign articles in the period of 2000 to 2022 were examined. In these studies, social responsibility reporting was considered as an independent variable and company performance as a dependent variable. According to the findings of the research, with the meta-analysis of all eligible studies and the compilation of all performance indicators, there is no significant relationship between social responsibility-reporting and company performance. Also there is no significant relationship between social responsibility reporting and the two indicators: Return on equity and Net profit Margin. However, there is a significant relationship between social responsibility reporting and three indicators: Tobin's Q, Return on Assets and Earnings per Share. Considering the significant relationship between social responsibility reporting and three financial performance indicators, managers are advised to pay more attention to social responsibility reporting, which is the bridge between business units and stakeholders, because improving social responsibility reporting can lead to improved firm financial performance.

This study investigated the relationship between firm age and intangible resources on the relationship between entrepreneurial orientation and firm's performance in Kalat Industrial Town of Mashhad.

The statistical population of this study includes financial staff of Kalat Industrial Town of Mashhad. The convenient sampling method is used and by using Cochrane formula, the sample size was determined 194 people. To measure the variables, standard questionnaires was used. To test the hypotheses, structural equation modeling method was used using Spss24 and SmartPLS3 software.

The results indicate entrepreneurship has a significant impact on the firm performance and intangible resources. Intangible resources also have a significant impact on the firm performance. firm age does not have a moderating role in the relationship between entrepreneurship and firm performance and intangible sources have a mediating role in the relationship between entrepreneurship and firm performance.

strengthening the spirit of creativity and entrepreneurship and utilizing different types of intangible resources such as human and structural capital and Improves the firm performance. But the findings did not support the view that in younger companies the relationship between entrepreneurial orientation and performance is stronger.

Contribution:

 There is little research on the effect of company age and intangible resources on the relationship between entrepreneurial orientation and the performance of Iranian companies. this research will be useful in increasing knowledge and filling the research gap.

Tax avoidance is one of the most important decisions managers, which can have a positive or adverse effect on a company's performance by preventing the transfer of the firm's resources to the government. The purpose of this study is to investigate the effect of tax avoidance on accounting and economic performance criteria of listed companies in Tehran Stock Exchange with a sample size of 180 companies for the years 2009-2018. To test the hypotheses, multivariate linear regression got used, and to measure the performance of the firm, one accounting criterion free cash flow, and two economic criteria of economic value-added and market value-added have been used. The effective operating cash flow tax rates have also been used to measure avoiding tax. The research findings showed that there is an impact negative and significant tax avoidance on accounting and economic performance criteria of the firm, which means that with increasing tax avoidance, the company's performance has decreased. Therefore, it can be concluded that the choice of tax avoidance strategy as a way to prevent the outflow of resources harms the company's performance, which can be due to undesirable use of the resulting resources.

The agency theory from the economic perspective indicates that a rational economic man is after self-interest maximization. Therefore, to control the opportunistic behavior of the agent, independent directors should be appointed to the board. However, stewardship theory by considering the high-level needs of Maslow’s hierarchy of needs and organizational psychology suggests that trust in managers leads to better performance. Since human behavior is influenced by variety of needs. The purpose of this study is to investigate the effect of board independence on financial performance by developing a theory of a combination of the above two theories. Balanced panel data of 124 corporations from the population of companies listed on the Tehran Stock Exchange during the years 2011-2019 is collected. The test of hypotheses is conducted by nonlinear feasible generalized least squares regression method with the help of software Stata done. According to the findings of the study, no significant effect is found between board independence and operational cash flows. However, there is a quadratic significant effect with a downward concussion between the number of non-executive directors and net income. It can be stated that combining the economic perspective of agency theory and the psychological perspective of stewardship theory on board independence has a positive effect on firm profitability. In other words, the research findings confirm that the effectiveness of board consists of executive managers and the majority of non-executive members. Therefore, this study suggests a level of board independence that improves corporate profitability.

The purpose of this paper is to study the relationship between accounting conservatism and executive compensation-performance sensitivity with a view to identify the influence of accounting conservatism on the efficiency of executive compensation contracts.

This study uses multiple regression models based on the approach of Iyengar and Zampelli (2010), Clarkson et al. (2011) and Huang and Kisgen (2013) with the data from all of China’s listed nonfinancial firms over the period of 10 years to test the relationship between accounting conservatism and the sensitivity of executive compensation performance.

This study finds a positive association between executive compensation and accounting-based measure of performance. More importantly, it reveals that conservatism has a positive relation with the executive compensation-performance sensitivity after controlling for a number of firm-specific factors and control variables. This study shows that the sensitivity of executive compensation to firm performance is higher for firms with higher accounting conservatism.

This is one of the few studies to examine the relationship between accounting conservatism and executive compensation-performance sensitivity. It provides supportive evidence to the argument that accounting conservatism, being an efficient governance mechanism, can help mitigate information risk and moral risk for agency problems.

Today, maintaining public interest, observance of shareholders' rights, transparency of information and the obligation of companies to perform social responsibility are among the most important ideals that have been considered more than past by various supervisory and enforcement agencies. The realization of these ideals requires the existence of solid laws and proper implementation mechanisms, the most important of which is corporate governance. Corporate governance can reduce the problem of agency between shareholders and managers, but for this purpose, it is necessary to use a support mechanism that can reduce the information asymmetry between managers and shareholders and provide credible accounting information for all stakeholders and improve the variable Ownership. This mechanism is an accounting conservatism.
The sample of the study consisted of 104 firm listed in the Tehran Stock Exchange during the period 2010–2018. As for performance, it was measured by two proxies: return on assets (ROA) and Tobin’s Q the results of the survey show that accounting conservatism cannot consolidate and strengthen the positive impact of ownership structure on firm performance by reducing the conflict of interest and information asymmetry.