نشریه چشم انداز حسابداری و مدیریت
سال دوم شماره 15 (پاییز 1398)

Delegation theorists have long argued that management retention is crucial for stakeholders because it protects managers from corporate governance laws. However, we argue that management retention, as a competitive hypothesis, can provide benefits to company owners: The purpose of this study was to investigate the relationship between management retention and actual earnings management and company value in listed companies in Tehran Stock Exchange. The timeframe in this study is limited to 2011-2017. The purpose of this research is applied research and its method is correlative in nature and content. Research has been done in the framework of deductive-deductive reasoning and panel analysis has been used to analyze the hypotheses. The results showed that manipulation of real activities exacerbates the positive relationship between retaining CEO in his post and enhancing real profit management of the company and manipulating real activities exacerbates the negative relationship between retaining CEO in his post and decreasing company value

Institutional investors are always looking to raise their capital and are trying to control and restrict accrual earnings with more supervision in the company. The present study investigates the effect of operating cash flows on limiting accruals management with respect to institutional owners' supervision and is purposeful, practical and 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, 132 companies were selected as research sample and were surveyed during the 6-year period from 2012 to 2016. To test the research hypotheses, statata software version 15 and multiple regression with panel data model were used. The results show that operating cash flow has a significant and negative effect on accrual management. Institutional ownership moderates the relationship between operating cash flow and accrual profit management.

The present study examines Impact of audit committee on relationship management ability with cost stickiness and real earnings management. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The statistical population of the study is all companies accepted in Tehran Stock Exchange and the systematic elimination sampling, 124 companies were selected as sample and were investigated in the period of 7 years between 2011 and 2017. The method used to collect information is a library and to test the hypotheses of the software Eviews and panel data regression model was used. The results of the research show that the management ability has a reverse and meaningful effect on the Cost Stickiness and real earnings management. Also, the audit committee's impact on the relationship between management ability and Cost Stickiness is reverse and meaningful. And, the audit committee has a reverse effect on the relationship between the management ability and real earnings management

The main objective of the research is to investigate the effect of the internal auditor and the characteristics of the audit committee on the acceleration of the audit report of companies admitted to the Tehran Stock Exchange during the years 1392 to 1396. In this regard, the existence of the internal auditor and the characteristics of the audit committee (size, financial expertise and independence) Audit Committee) are as independent variables and expediting the audit report as a dependent variable. The size of the company, the financial leverage, the ratio of accruals, and the ratio of cash flows are also used as control variables. The sample is a sample of 112 companies. The research method is descriptive-correlational with the applied approach and the method of data collection in the theoretical part of the library method and in the test section of the hypotheses is the method of documentary documentation of financial statements. In general, the statistical method used in this research is multiple correlation and regression. According to the results of the research, the existence of the internal auditor, financial expertise and independence of the audit committee have a direct and significant impact on the speeding up of the audit report and the size of the audit committee does not have a significant impact on the speed of the audit report. The results of the control variables indicated that the financial leverage and the ratio of accruals on the acceleration of the audit report had a reversible and significant effect.

In this study, the effect of financial constraints on investment in listed companies in Tehran Stock Exchange with emphasis on the life cycle of the company was investigated. To determine financial constraint, localized KZ criterion was used. For this study, 164 companies listed in Tehran Stock Exchange during the period 2015-2016 were surveyed. Combined regression analysis was used to test the research hypotheses in Ivyzes 6 software. The findings show that financial constraint has a significant negative impact on investment and investment opportunities. And the maturity of the company life cycle has an adverse effect on the relationship between financial constraint and investment. However, the life cycle of the firm during growth, maturity and recession has an adverse effect on the relationship between financial constraints and investment opportunities. Keywords: Financial constraint, Investment, Investment Opportunities and Life Cycle.

The purpose of this study was to investigate the relationship between social responsibility, financial crisis and bankruptcy probability with emphasis on the company's quality of earnings in Tehran Stock Exchange. The sampled companies of Tehran Stock Exchange were selected according to specific constraints, including a sample of 112 active companies in Tehran Stock Exchange. The domain of the research period consists of a seven-year period based on the financial statements of the companies under study during the years 2011-2017. For testing of assumptions, multivariate linear logistic regression and logistic using EVIEWS software version 9 were used. Is. The results show that there is no statistically significant relationship between social responsibility and earning quality with financial crisis and bankruptcy probability. Also, the quality of profit does not have a significant effect on the relationship between social responsibility, financial crisis and bankruptcy probability

The central role of capital in today's business world lies with nobody. One of the most important requirements of any economic activity is to provide the necessary funding. Identifying different ways of financing and utilizing the right financial tools will definitely help management make the right decisions and gain more resources. Capital structure decisions are one of the most effective tools for managers to manage cost of capital. Therefore, the present study investigates the relationship between cash flow risk and capital structure decisions in Tehran Stock Exchange companies. For this purpose, a sample of 119 companies listed in Tehran Stock Exchange including a seven year period was selected based on the financial statements of the companies studied during 2011-2017 and tested for hypotheses using multivariate linear regression method. EVIEWS version 9 software was used. The results show that there is a positive and significant relationship between cash flow risk and capital structure decisions

One of the major barriers to long-term investment and short-term investment preference is manager short-sightedness. The main purpose of this research is to investigate the effect of short-sightedness on managerial cash flow and stock returns on Tehran Stock Exchange. The method of this study is descriptive-analytic and in terms of method, it is a descriptive-analytic one. The statistical population consisted of all listed companies present in Tehran Stock Exchange. In this study, we investigated the research hypotheses by using normality, mana, variance and F Limer and Hassman tests in Ivyz software from 2011 to 2011. To test questions and hypotheses, a sample of 146 companies was studied over the years. 1390 to 1396 used. The results showed that manager's short-sightedness had a significant negative effect on stock returns and operating cash flow of the company. In order to reduce short-term investments and long-term investment preference by investors, the short-sightedness of managers should be significantly reduced.

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