نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 9 (تابستان 1398)

The purpose of this study was to investigate the effect of brand personality on the loyalty of the sports team's fans through their identification (case study: Payam Cochran Karate martial artist). This research is applied in terms of applied and descriptive-survey method. The statistical population of the study consists of unlimited number of fans of Karoute Karoute's team of Qouchan messages. The sample size is based on the Cochran formula of the unlimited community of 384 people, which are selected by inaccurate sampling method. In the present study, the field method was used to collect the initial data and the five-choice Likert questionnaire was used for gathering data and the library method was used for collecting secondary data. The validity of the questionnaire has been used through content validation and face validity, and its reliability has been calculated using Cronbach's alpha, with a total reliability of 0.897. To test the hypothesis of the research, structural equation modeling and LISREL software were used. The findings show the impact of brand personality and team identification on their loyalty. Also, brand personality has a significant effect on attitude and behavioral loyalty.

The present study investigates the effect of directors' judgments on the relationship between accounting conservatism and corporate credibility. The statistical population of the study was all companies accepted in Tehran Stock Exchange and 127 companies were selected by systematic elimination method as the statistical sample and were investigated in the period of 6 years 1391 to 1396. The purpose of this research is applied and in terms of the method is a correlation analysis with multiple regression approach. The results of the research hypothesis test show that there is a positive and significant relationship between accounting conservatism and commercial credibility. The bias of judges' judgment also has a significant effect on the relationship between accounting conservatism and corporate credibility, and weakens their relationship.

The turmoil of the business process has led companies to use different tendencies to increase their market performance. Market orientation is a concept that encompasses all organizations. Therefore, the present study examines the impact of market orientation and its dimensions on the performance of Pasargad insurance companies in Tehran. In this research, the effect of market orientation dimensions such as customer orientation, competitiveness and segmentation coordination have been investigated on the performance of insurance companies. The present study is a descriptive, descriptive, descriptive, descriptive, descriptive, descriptive, descriptive-correlative study. According to the Cochran formula, 384 people were sampled and distributed by non-random sampling method between customers of Pasargad insurance companies in Tehran and completed by completing.Data collection was done by questionnaire. The research model was conducted based on structural equation and LISREL software. The results showed that market orientation has a significant effect on the company's performance and the impact of customer orientation, competitiveness and inter-sectoral coordination were confirmed with a coefficient of 0.674, 0.565, and 429.0, respectively.

The decision-making will depend on capitalized investment, income-sharing, and investment in every enterprise. Non-availability of ambiguity, involvement in non-proliferation, such as immigration, technology management techniques, diversity of intensive clients' clients, and the content of your customers. Purpose of research by present-day research-in-confidence impact-based decision-making-financing and financing company-based scholarship in Boris-e-Haq Bahadur Tehran. Useful research in the research methodology methodology system for a 109-day partnership period, the age of 1390-1396. Analyzer analysis is used by a methodology system. National Research Markets Certificate of Independent Undeliverable Financial Management Company is a leading company in Boris Orak Bahadur Tehran, influential direct and reliable.

In the backward supply chain, reverse logistics is applied. It is inevitable that materials and products are in the opposite direction of the chain. Therefore, it is necessary to address the issue of reverse logistics. According to the reviews, one of the many effects In the design and modeling of the logistics networks is reversed, it is due to the uncertainty of the network. In recent years, due to environmental concerns, manufacturers have been forced to offer eco-friendly products as well as manufacturers and customers to encourage recovery. And the recycling of products has been corrupted. The model presented in this research is a multi-product model and eight It is capable of supporting various types of industries in which the recovery, recycling and disposal of products at the end of their lives are carried out. In this study, to minimize the total network costs (transportation costs, facility costs, Cost of operation in facility and cost of warranty). In this research, a mixed integer linear programming model is proposed for designing a reverse logistics network. To solve the problem, we solved it after writing the model with the GAMS software.

The main purpose of the present research is to determine the relationship between unusual audit fees and accrual earnings management and the effective management of profits in listed companies in Tehran Stock Exchange. The period of five year research is based on the financial statements for the years 1392 to 1396. To test the hypothesis, the regression model and the combination data method are used. So, after applying the limitations in the research, a final sample of 88 companies was selected. In this research, Excel software has been used to classify the data. Also, after categorizing research data for data processing and performing estimates, Eviewes software was used. The results of the hypothesis test indicate a positive and significant relationship between unusual audit fees and accruals income management and actual profit management.

Political influence not only affects the financial status of firms, but also impacts managers' motivation on financial reporting and financial statements, and ultimately causes significant differences in the quality of company financial statements Political affiliates compared to companies without political affiliation. Therefore, the purpose of this study is to investigate the effect of management ability on the probability of fraud detection among companies with political connections. The statistical population of the study consisted of all companies listed to the Tehran Stock Exchange between 2008 and 2018. The sample is based on the systematic elimination method of over 70 companies. The research method is based on multiple regression based on panel data using least squares method and data envelopment analysis. Research findings show that powerful managers have the power to reduce fraud in financial reporting. Also, the existence of political connections leads to fraudulent financial reporting. Other results indicate that political communication undermines the impact of managerial ability on the possibility of fraudulent financial reporting.