نشریه چشم انداز حسابداری و مدیریت
سال یکم شماره 3 (پاییز 1397)

Companies take different approaches to tax exemptions and, in this way, try to reduce their profits before deducting taxes in order to reduce taxes. Therefore, they try to highlight the figures and numbers that have reduced accounting earnings and, by showing the company's inappropriate situation, reduce the incentives of organizations such as tax and other organizations, and the pressures and threats posed by rising political costs, tax costs Earnings that lead to cash outflows from the company and reduce company value. The purpose of this study is to investigate the effect of financial distortions on tax avoidance, with an emphasis on the role of transactions with affiliated entities in companies admitted to the Tehran Stock Exchange. In this study independent auditor reports were used to measure tax avoidance of the effective tax rate criterion and to measure the amount of financial distortions carried out in the company. In order to test the research hypotheses, multivariable regression models and combination data (panel data) using Excel and EVIEWS software during the period of 2010-2017were selected using a sample of 92. The results showed that financial distortions had a negative impact on tax evasion, and the results also showed that transactions with affiliated entities did not statistically enhance the impact of tax distortions on tax avoidance.

This research studies the impact of business strategy on the relationship between risk taking and company value. 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 the study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 125 companies were selected as research sample and studied in a 7-year period between 2011-2011. 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 risk taking and company value, and also business strategy (defensive) has a direct and significant relationship between risk taking and company value. But the impact of business strategy (aggressive) on the relationship between risk taking and company value is inversely significant.

This study examines the impact of political communication on audit fees and the choice of an independent auditor. 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 the study was all companies accepted in Tehran Stock Exchange. Using systematic elimination sampling, 119 companies were selected as research sample and were investigated in the period between 2010 and 1396. The method used for collecting information is library and for testing the first hypothesis of multiple regression with the model data model and for the second hypothesis of logistic regression. The results of the research show that political communication has a reciprocal and significant impact on audit fees. Also, the impact of political communication on the selection of an independent auditor is inversely and meaningfully.

The phenomenon of stock mispricing and its impact on the decisions and behavior of managers and investors is a new field in financial science research. The purpose of this study was to investigate the effect of stock mispricing on investment behavior and the effect of institutional shareholders on this relationship in companies admitted to Tehran Stock Exchange. In order to carry out the research, we selected 170 companies from Tehran Stock Exchange listed in the Tehran Stock Exchange for the period from 2010 to 2016 and with using panel data method in this time period has been tested and evaluated. To measure mispricing, the breakdown of market value to book value was used according to Rhodes-Cropf et al. (2005). In order to estimate the models and test the hypotheses, multivariate regression was used with generalized least squares estimation and related tests. The results of the tests showed that, firstly, there is a positive, significant and strong relationship between the stock mispricing and investment; secondly, the percentage of institutional ownership has a reciprocal and significant effect on the relationship between mispricing - investment.

The performance of members of an organization and outcome of their work is one of the most important achievements and goals of the organization in order to improve and upgrade it, and many factors such as leadership styles and organizational culture affect it and are affected by it. Thus the aim of this study was to investigate the relationship between transformational leadership and organizational culture and performance. To serve this purpose the required information was gathered through library studies and taking notes from the most updated and reliable sources were conducted. The result showed that the style of leadership and transformational leadership style affect both organizational culture and performance and there is a significant relationship between the three components of the study.

Abstract: Considering the Iranian economy's dependence on oil revenues and the impact of various economic sectors, including Tehran Stock Exchange, on oil price volatility, the purpose of this study was to investigate the effect of crude oil price shocks on stock returns of listed companies in Tehran Stock Exchange during the period of 2012 to 2016. Fllowing to Khalil Jebran et al. (2017), three factors have been used to measure oil price shocks, including oil price, oil price momentum and oil sales momentum. For this purpose, three hypotheses were formulated. Analysis and testing of hypotheses by generalized least squares regression (EGLS) and with panel data approach have been done. The results show that there is not a significant relationship between oil price and stock returns in Iranian capital market, While there is a negative and significant relationship between oil price momentum and stock returns, there is a positive and significant relationship between oil sales momentum and stock returns in stock exchange companies.

The overall purpose of this research is to investigate the effect of auditor's specialty and free cash flow on the relationship between the quality of accounting information and the cost of corporate property rights. In order to achieve the research objectives, the companies accepted in the Tehran Stock Exchange were tested during the winter period of 2008 to 1396. In this research, multiple linear regression has been used using panel data. Based on the findings, the influence of auditor's specialty on the relationship between the quality of accounting information and the cost of ownership of companies is negative and significant, as well as the effect of free cash flow on the relationship between the quality of accounting information and the cost of ownership of companies is positive and meaningful.