نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 28 (تابستان 1399)

Borrowing commitments, especially in the case of private debt (such as borrowing from banks), help reduce representation problems caused by free cash flows and information asymmetries. The issue of women's management has always attracted the attention of psychologists, sociologists and management experts, and each of them has somehow rooted out this issue. Commitment to work when taking responsibility, great motivation to do things well, a sense of competition in the workplace compared to their peers (male managers), more presence in supervisory committees and other personality and work characteristics of a female manager have significant effects on financial decisions in the board It has companies and organizations and will also improve the company's performance, increase shareholder satisfaction and increase company returns. Therefore, the purpose of this study is to investigate the effect of gender diversity of the board of directors on the debt cost of insurance companies in the Tehran Stock Exchange during the years 1393 to 1397 with a sample of 15 companies. To test the hypothesis, multivariate linear regression and hybrid data were used using the generalized least squares model. The results of testing the hypotheses showed that the gender diversity of the board does not have a significant effect on the debt cost of insurance companies.

The usefulness of accounting information as a basis for a profitable investment strategy is an important issue. Developing countries, including Iran, to make the most of the new opportunities that information and communication technology has created in the field of financial reporting, given the country's capabilities on the one hand and some weaknesses in financial reporting and the accounting profession on the other. It must now take serious measures and extend its horizons beyond the boundaries of traditional accounting and reporting methods. Use XBRL as a translator of financial statements and reports as part of the acceptance processIt is the use of IFRS and it is necessary to plan infrastructural and strategic steps with convergence and determination between effective professional institutions, including the Ministry of Finance, Exchange and Securities Organization, Iran Stock Exchange, Auditing Organization and professional associations to make the necessary content changes. In order to accept this reporting system, it must be completed. People working in the profession should be familiar with this literature as corporate information systems move to XBRL and the use of new technologies. Therefore, in this article, the role and effect of accounting data and XBRL on improving the prediction of castrated profit movements are studied.

Financial reporting and its quality has been one of the concerns of investors and shareholders. In this regard, one of the factors that can be useful in improving the financial reporting process is the existence of internal audit. The present study examines the impact of the internal auditor on the quality of financial reporting with emphasis on the role of the audit committee. This research is applied in terms of purpose and in terms of correlation methodology is causal (post-event) research. All companies listed on the Tehran Stock Exchange were the statistical population of the study. Using a series of restrictions, 122 companies were selected and surveyed over a period of 6 years between 1392 and 1397. The method used is data collection, library, and multiple linear regression is used to test the hypotheses. Stata software version 15 was used to perform tests and final estimation of models. The results show that the internal auditor has a direct and significant effect on the quality of financial reporting. The existence of an audit committee strengthens the direct impact of the internal auditor on the quality of financial reporting.

Aim of the research: The main purpose of this study is to investigate the effect of the main values ​​of sustainability on sustainability risk management, considering the moderating roles of senior management commitment and stakeholder pressure (a case study of home appliance manufacturers in Tehran). Measurement and research methodology Using SPSS software at the level of descriptive statistics and at the level of statistics by PLS software, the structure of research variables and the resulting indices are examined by confirmatory factor analysis test and using Structural equation modeling tested the research hypotheses. Information on the responses of 221 CEOs, financial managers, management accountants, internal auditors and human resource managers of home appliance manufacturing companies in Tehran province was collected to examine the relationship between variables to test research hypotheses based on a researcher-made questionnaire. The analytical results of the first hypothesis showed that the value of t-statistic obtained in the study is equal to 7.150 and higher than 1.96 and has a reason to prove and confirm the first hypothesis.On the other hand, the path coefficient of this work is 0.315, which indicates the positive interaction

The main purpose of this research is to examine the effect of Firm Growth on the relationship between capital structure and firm value in Accepted companies Tehran stock exchange. For this purpose 125 companies in the period 2011 to 2017 were selected.This study has applied multiple regression to test hypotheses. The results showed that firm growth has no significant effect on the relationship between Long-Term debt to asset and Firm Value. But it has a negative and significant effect on the relationship between the Short-Term debt to asset ratio and Firm Value.

The purpose of this study is to investigate the relationship between the effect of earnings forecast error on the feeling tendencies of investors of listed companies. For this purpose, the information of 150 companies during the years 2011 to 2019 has been examined. Multivariate integrated regression (OLS) was used to test the hypotheses. Investors' feeling inclinations were measured by the Bando Padiha and Jones (2005) index, and the Cheng and Firth criterion (2000) was used to measure the profit forecast error. The present study is descriptive and the findings indicate that Profit forecast error has a significant effect on investors' feeling inclinations.

Companies must be managed by managers who can increase the value of the company; However, some companies do not seem to strictly comply with these requirements, which may explain the inexperience of some companies. Executives make inappropriate structural capital decisions that make capital structure decisions inefficient. Corporate executives are a vital resource for success because of the significant impact that senior executives have on corporate decisions and strategic outcomes. Therefore, the purpose of this study is to investigate the effect of management education on the maintenance of cash and surplus value of cash of insurance companies in the Tehran Stock Exchange during the years 1393 to 1397 with a sample of 15 companies. To test the hypothesis, multivariate linear regression and hybrid data were used using the generalized least squares model. The results of testing the first hypothesis showed that the education of managers has a significant effect on the cash surplus value of insurance companies. Also in other results of the research hypothesis test showed that the education of managers has a significant effect on cash holdings of insurance companies.

The present study is applied in terms of purpose and descriptive-analytical method using a questionnaire. The purpose of this study is to investigate the relationship between green marketing mixes and customer buying intentions. The statistical population of the study was the customers of online stores in Mashhad and the number of samples was calculated using the Cochran's formula 384 people. The validity of the questionnaire questions was confirmed by professors and experts in the field of psychology, its reliability was calculated by Cronbach's alpha test of 0.82. After confirming and determining the validity and reliability, the questionnaire was distributed by the researcher among the customers of online stores in Mashhad by simple random sampling method. SPSS software was used to analyze the data obtained from the questionnaire. Kolmogorov-Smirnov test showed that the data were abnormal. Finally, Spearman tests were used to test the research hypotheses. The results of analysis of the results showed that the correlation between the two variables of marketing mixes (product, price, promotion, location) and the intention to buy environmentally friendly products with a coefficient of 0.769 and 0.001 sig = confirmed and accepted with a 95% confidence level Is. Due to the fact that the level of significance in the correlation coefficient is less than five percent, so there is a direct and significant relationship between the two variables of marketing mix and the intention to buy environmentally friendly products. As a result, the H0 hypothesis is rejected and the H1 hypothesis is approved.

One of the corporate governance components is always the establishment of effective internal controls. For a long time, internal controls have been a concern for managers on the one hand, and capital owners and other stakeholders in business units on the other, because they are aware of the importance of these controls in achieving the goals of the economic unit. The purpose of this study is to investigate the effect of mandatory disclosure of the weakness of internal controls on the company's investment decisions in the Tehran Stock Exchange. This study was conducted in the period from 2012 to 2017 for companies active in the Tehran Stock Exchange, by selecting 174 companies as a statistical sample and using multivariate regression test in EVIEWS statistical software. The results of the hypothesis test indicate that the mandatory disclosure of the weakness of internal controls has a significant and positive effect on investment decisions in companies listed on the Tehran Stock Exchange.

Financial reporting is one of the most important products of the accounting system, the main purpose of which is to provide the necessary information to evaluate the performance, profitability of companies and predict future cash flows and the like. One of the items offered in the case of profit and loss is net profit. The calculation of net profit is one of the most important accounting indicators and a broad source of information in the accrual system and is influenced by the accounting procedures chosen by management. In this study, the effect of voluntary and mandatory auditing on earnings management according to the size of auditing firms has been studied. In this regard, among the companies listed on the Tehran Stock Exchange using the systematic elimination method, 108 companies as a research sample. were chosen. Multivariate regression method was used to test the hypothesis. The research period is from 1390 to 1397. The results of the study indicate that auditing by large audit firms reduces profit management.