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

Businesses tend to have a closer relationship with the government because they are supported by the government. These relationships will bring many benefits such as tax breaks and easier access to credit. The purpose of this study is to study the effect of corporate political communication on financial decisions. The time efficiency in this research is limited to the years 1391-1391. The research conducted in terms of purpose is part of applied research and the research method is correlation 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. The results of testing the hypotheses showed that the company's political relations have a positive and significant effect on financial leverage, debt maturity; But the company's political connections have a negative and significant effect on cash resources and profit management.

The present study examines the relationship between political connections and corporate financial crisis and auditing fees. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event). The statistical population of the study was all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 110 companies were selected as a sample of the research in a 6-year period between 2012 and 2017. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and the companies' financial statements and performed in Excel. Used. The results show that there is an inverse and significant relationship between political relations and the financial crisis. Also, there is a significant inverse relationship between political communication and auditing fees.

The main purpose of the study is to investigate the effect of political relations on the relationship between audit quality and financial reporting quality of 157 companies listed on the Tehran Stock Exchange; therefore, the sample was collected by systematic elimination in the period 1392-1396. To achieve this goal, based on the research of Habib et al. (2018), 785 observations of the year-company were used to analyze the hypotheses. The present study is applied and is descriptive-correlational in nature and content. In order to measure the quality of the audit, three indicators of the size of the audit firm, the expertise of the audit firm and the continuation of the audit period were used. The results of the research hypotheses test show that political communication has a negative and significant effect on the relationship between the continuity of the auditor's tenure and the quality of financial reporting. The results also show that political communication has a negative and significant effect on the relationship between the expertise of the audit firm and the quality of financial reporting, but no effect was found on the relationship between the size of the audit firm and the quality of financial reporting.