جستجوی مقالات مرتبط با کلیدواژه « political communication » در نشریات گروه « حسابداری »

The present study provides a comprehensive budgeting model based on outcome-oriented performance for the public sector of the Kurdistan Region of Iraq.

The study method was of a mixed type. It was conducted using a sequential exploratory design. It was first conducted in the qualitative phase and then in the quantitative phase. The statistical population of the study in the qualitative section included experts in the field of public finance and expert professors of public administration in the Kurdistan region of Iraq by using purposeful mixed sampling. Using interviews, 16 semi-structured interviews were conducted in this section until theoretical saturation. Also, 232 researcher-made questionnaires were developed and distributed to measure the impact of each emerging component in the quantitative section. In this regard, to validate the final model of the study, a structural equation approach was used in PLS software to fit the model.

The results revealed that cultural, environmental, and social factors (0.396), structural and technical factors (0.435), financial and economic factors (0.331), management and knowledge factors (0.493), and political and supervisory factors (0.559) are interfering factors in the budgeting based on outcome-oriented performance in the Kurdistan region of Iraq. Also, providing the cultural and social conditions (0.490), structural and technical reforms (0.493), economic improvement and political communication (0.530), strengthening the knowledge and skills of human resources (0.421), and legal and supervisory conditions (0.397) were effective budgeting strategies based on outcome-oriented performance.

Nowadays, business organizations around the world are competing to achieve a sustainable competitive advantage. In this regard, intellectual capital is considered as one of the most valuable organizational resources that make sustainable development possible. This study presents a model to examine the relationship between intellectual capital and the competitive capabilities of companies and to analyze the mediating role of competitive intelligence and the moderating role of the two factors of strategic management accounting and political relations. In respect to orientation, this study is an applied research in the form of field studies, and its statistical population consists of managing directors and board members of listed companies and faculty members of accounting, economics and finance majors. Also, the sample size was selected based on Cohen's sampling method and the questionnaire was completed by 202 selected people from the population, and in order to analyze the data using the structural equation model, the model was curve fitted through the Smart-PLS software. The results indicate that intellectual capital has a significant effect on competitive ability and competitive intelligence plays a significant mediating role in this relationship. Although the moderating role of strategic management accounting in the relationship between intellectual capital and competitive power has not been elucidated, political relations has a moderating role in the aforesaid relationship.

The purpose of this research is the effect of political communication on company performance with the moderating role of disclosure of sustainability information in companies listed on the Tehran Stock Exchange. For this purpose, 110 companies were selected during the period of 2012-2018 through a systematic method as the sample size of the research. The research method is descriptive-correlation. To estimate the regression model with panel data and to analyze the multiple regression using the panel-data method. The results of the research showed that political communication has a positive and significant effect on the performance of the company. Political communication has a positive and significant effect on company performance with the role of moderator of sustainability information disclosure. The disclosure of sustainability information has a negative and significant impact on the company's performance.

Despite privatizations in recent decades, the government still owns shares in many companies and is an important component of the country's economy. The purpose of this study is to examine the country's political elections, the structure of government ownership, GDP growth, political relations and the rate of inflation in the country on cost stickiness in Iranian companies. To conduct this research, first, using interviews with experts and the index of lavsh, the variables and factors affecting the stickiness of companies' costs were identified and then the identified variables were measured, and finally a sample of 102 companies from Tehran Stock Exchange companies was selected to be statistically tested on them. The results of the research hypotheses showed that: the country's political elections, government ownership structure, GDP growth, political relations and inflation in the country affect the stickiness of corporate costs Are.

Today, information competition space, as an external importance mechanism, affects the company's management system and stable performance and government ownership in both complementary and destructive aspects can affect this impact. The purpose of this study is to investigate the effect of government ownership on the relationship between information competition and Earning persistenceof companies listed on the Tehran Stock Exchange.The statistical sample of the research includes 103 companies listed on the Tehran Stock Exchange for the period 2013 to 2020. In terms of purpose, the present study is an applied research using a post-event approach. For panel data, fixed-effect and random-effect models were used to estimate the research model using Eviews-8 software. The research results showed that information competition based on political relations and centralized institutional ownership increases Earning persistence and the interactive effect of government ownership with information competition further increases Earning persistence. That is, Government ownership and information competition are two complementary factors in achieving the goals of stakeholders.

Empowerment is not the process of dividing a fixed amount of power; it is a process by which the relative power of each person increases, and a new power is created for the organization. Empowerment is a qualitative influence that must be created. Distorting financial statements involves manipulating the constituent elements by providing more than real assets, selling and earning, or offering less debt, costs, and losses. In cases where financial statements contain distortions, it is said that fraud has been committed in such a way that the constituent elements of that financial statement do not represent reality. In spite of numerous foreign investigations regarding the discovery of fraud in financial reports, this issue has not received much attention within the country. Therefore, the present study investigates the relationship between managerial capability, political communication and fraudulent financial reporting in Tehran Stock Exchange. The present research is based on the objective classification of applied research. Also, to estimate the above models, regression estimation is used by panel data. The statistical population of the study includes all companies accepted in Tehran Stock Exchange and the research period is from 2013 to 1396 for a period of 5 years. The results of the research indicate that the existence of powerful executives in companies has led to a reduction in fraudulent financial statements. It was also found that political communication reduced management ability in the event of fraudulent financial reports.

The purpose of this study is the effect of political communication on the financial decisions of companies in companies listed on the Tehran Stock Exchange. This research, in terms of correlation and research methodology, is of quasi-experimental and post-event type in the field of positive accounting research, which is done with real information. The data required for the research were collected from observing the documents related to the financial statements of companies in the Tehran Stock Exchange during the years 92-96. Multivariate linear regression models were used in data analysis and Eviews version 9 econometric software was used for data analysis. The results show a significant relationship between political communication and financial decisions.

Political economy is an important field in the scientific study of social phenomena. This method considers the formation of social phenomena as a result of political and economic components. According to the theory of political economy, in most market-oriented economic societies, business units are the focus of economic, social and political interactions between different groups. Therefore, the purpose of this study is to investigate the effect of political relations on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 166 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes a seven-year period based on the financial statements of the studied companies during the years 1392 to 1398 and to test the hypotheses, multivariate linear regression method using EVIEWS software version 9 has been used. . The results show that political communication does not affect the financial flexibility of companies.

The phenomenon of information asymmetry arises from the fact that investors make their financial decisions based on information provided by the management team of the company, while according to agency theory, there is a potential conflict between the interests of management and shareholders; Therefore, it can be argued that information asymmetry between the management group and shareholders is a fundamental issue for the capital market. The main purpose of this study was to investigate the effect of corporate governance and political communication on information asymmetry in companies listed on the Tehran Stock Exchange. The statistical population of this research includes 140 companies listed on the Tehran Stock Exchange during the period 2012 to 2018. To test the research hypotheses, multiple linear regression based on panel data has been used. Findings show that corporate governance has a negative and significant effect on information asymmetry. In fact, information quality asymmetry decreases as the quality of corporate governance increases. Findings showed that political communication has a positive and significant effect on information asymmetry. In other words, in companies whose managers have political relations, there is more information asymmetry. These results indicate the importance and effectiveness of corporate governance components and managers with political relationships on information asymmetry.

Profits contain important information for domestic and foreign users and are managed by managers to inform foreign investors that the company's performance is desirable. The purpose of this study is to investigate the role of internal controls on the relationship between political relations and earnings management in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant and positive relationship between political communication and earnings management and increasing internal controls reduces the impact of political relationships on earnings management.

The present study investigates the impact of political communication on the relationship between accrual quality and dividend policy. This research is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 121 companies were selected as research sample in the 6-year period from 2011 to 2015. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses by Eviewse software and multiple regression with panel data model. Used. The results show that there is a significant and inverse relationship between accrual quality and dividend policy. Also, political communication has a significant and reverse effect on the relationship between accrual quality and dividend policy.

The purpose of this study is to explain the relationship between political communication and agency costs with respect to management ability. The sample consisted of 127 companies listed in Tehran Stock Exchange over a 5 year period from 2014 to 2018. This research is based on purpose, applied research and assumptions in the field of correlational research. In order to test the hypotheses, a generalized least squares regression model was used in EViews10 software. No longer is the manager able to not only control but also reduce the cost of representation caused by political relations.

Having a political relationship can affect the behavior of companies in terms of financial performance. In this way So, the purpose of our paper is to is to study the relationship between political affiliations and bank economic performance that is accepted in Tehran Stock Exchange, over the period of 1391 to 1395 For examine economic performance is used two factors, return on assets (ROA) and default risk. We focused on 9 banks which are accepted in Tehran Stock Exchange, and we used multi variable regression model based on sign data technique to examine them. Our results offer that there is a negative and meaningful relationship between political connections And return on assets (ROA). And also the results show there is a positive and meaningful relationship between political connections and default risk.