نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 35 (زمستان 1399)

The performance of companies is affected by financial and accounting criteria and control and regulatory mechanisms such as risk management and the validity of financial statements. The purpose of this study is the effect of risk management on the relationship between the characteristics of the audit committee and the return on equity in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational 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. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is no significant relationship between the size of the audit committee and the return on equity; But there is a significant relationship between the independence and accounting expertise of the audit committee and the return on equity. Also, risk management has a positive and significant effect on the relationship between the independence of the audit committee and the accounting expertise of the audit committee with the return on equity.

The purpose of this study is to investigate the relationship between political Connections, tax avoidance and Related Party Transactions on the value of the company with emphasis on the of political economy theory in companies listed on the Tehran Stock Exchange. The statistical population of the study was using the information of 125 companies during the period from 2009 to 2019 and the hypotheses were tested through multiple regression and generalized least squares (EGLS) method by arranging panel data with a fixed effects approach. The results showed that political relations, tax avoidance and transactions with persons dependent on the value of the company have a negative and significant effect. Political connections also intensify the relationship between transactions with affiliates and the avoidance of valuable corporate taxes, so that the existence of transactions with affiliates in companies with political affiliations; Leads to a decrease in the value of the company. These results indicate that firms with strong political affiliations are more likely to engage in transactions with affiliates out of the ordinary. The existence of a negative relationship between transactions with affiliates and the value of the company confirms the theory of agency, which states that such transactions are used in the direction of opportunism management and personal interests for managers and cause the company and shareholders to suffer. It turns out. Also, in companies whose managers, in addition to having political connections, also pursue tax avoidance goals, the value of the company decreases. This is because the managers of state-owned companies have a short-term decision-making horizon and try to increase their current performance and thus their rewards and reduce or postpone the amount of tax payable by any means possible, including manipulation and profit management. The problem eventually leads to the devaluation of the company. In general, according to the theory of political economy, the operating environment is not transparent due to the government's support for political communication in companies where political relations prevail. As a result, the quality of information in companies with political information is lower than other companies and as a result leads to a decrease in the value of the company. Keywords: Political Communication, Tax Avoidance, Dealing with Affiliates, Company Value.

Profits contain important information for domestic and foreign users and are managed by managers to inform foreign investors that the company's performance is desirable. The purpose of this study is to investigate the role of internal controls on the relationship between political relations and earnings management in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational 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. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant and positive relationship between political communication and earnings management and increasing internal controls reduces the impact of political relationships on earnings management.

Today, our industry feels the need to enter global markets, the development of exports, and one of the major factors in this regard is the level of product quality, which as a competitive indicator not only in the development of exports, but also in Reducing imports plays an effective role. It is safe to say that quality is one of the most important issues in production. Hence, paying attention to quality management systems in order to reach domestic and international markets, improve efficiency, higher standards, more appropriate systems and procedures, better motivation, increase quality and also Reducing costs and saving more is essential. The purpose is to investigate the impact of quality costs and organizational innovation on financial performance in knowledge-based companies (Case study of Tehran Technology Town). The research method was descriptive-survey and standard questionnaires with a reliability of 0.757 were used to collect information. The statistical population of this study includes managers of knowledge-based companies located in Tehran Technology Town and sampling was done randomly using Cochran's formula, the results of which included 81 people. In this study, correlation and regression tests were used to analyze the data. The results showed that the costs of quality and organizational innovation have a positive effect on financial performance.

Tax compliance and profit smoothing is generally the relationship between financial accounting income and taxable income. The purpose of this study is to investigate the role of audit committee characteristics on the relationship between tax compliance and earnings smoothing in companies listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and the research method is correlational 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. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1392 have been used. The results of this study show that there is a significant inverse relationship between tax compliance and earnings smoothing; The independence of the audit committee and financial expertise also influence this relationship; But the size of the audit committee does not affect the relationship between tax compliance and profit smoothing.

Gender discrimination dominant in work-place and also difference in individual features (including dependence in childhood) amongst men and women enumerate determinative agents in career promotion. These agents are caused that working women in many professions such as accounting for accessing career promotion spend hard processes with challenges. Current Research is functional in view point goal and descriptional-geodesic in terms of essence. The statistical population of the study was included accountants of Golestsn state which included 191 individuals and the way of sampling is simple accidental. The data were collected through a questionnaire and for examining the hypotheses of research have been used from model ways of structural equations and analysis of course in PLS software. Findings show that there is a positive and semantic relation between gender and career promotion and mention women into men have less career promotion. There is also a positive and semantic relation between dependence in childhood and career promotion and enhancement dependency to parents have decreasing and negative affection to progression. Gender also have relation with dependence in childhood and the degree of people dependence is due to gender difference between men and women.

At the beginning of the 21st century, achieving the success and survival of organizations becomes more and more difficult. This fact is due to the emergence of a new business age in which "change" is one of its main features. Organizations need speed and flexibility to successfully manage change, integrate new structures and strategies, and access new market opportunities. It has shown the drastic trend of change, approaches and perspectives of the past in the inability to meet the challenges of the organization and has introduced a new paradigm called "agility" to meet the challenge and achieve success. Also in the present age, information technology around the world is creating a new revolution that is no less important than the industrial revolution. Information technology in organizations affects the indicators that are all prerequisites for success for organizations. One of the areas that can accept the many effects of technology is organizational agility. Agility calls on the organization to accelerate the integration of technology and staff with the communication infrastructure to respond to the changing needs of customers in a market environment that has constant and unpredictable changes. The purpose of this study is to investigate the effect of information technology on organizational agility in the light of organizational culture.

Recently, a significant increase in corporate debt has hampered economic growth in many countries. This raises concerns that create an obstacle to economic recovery. The present study examined whether debt overhang in small and medium-sized enterprises in Iran limits current performance. For this purpose, data related to 64 enterprises listed on the Tehran Stock Exchange for the years 1394 to 1398 (320 years - enterprise) were collected, which were in the category of small and medium-sized enterprises according to the research criteria. To evaluate the econometric model of the research examined in the form of a composite data model (panel), EViews and STATA software and the probit regression model were used. The results showed that the debt overhang in the previous year has been a significant negative impact on the employment rate this year. The enterprises with debt overhang also face more financial stress. The results also indicated that the amount of debt overhang has no effect on the amount of investment in fixed assets.

In the present era, considering the developments caused by information, communication and cyberspace, as well as the power and speed and the need to take advantage of opportunities, it seems very important. The need to pay attention to values ​​and especially moral values ​​in business and human and organizational communication is felt more than ever. Professional ethics is one of the areas that is closely related to the values ​​and beliefs. Man is the fundamental factor of movement and transformation in the organization / administration and paying attention to this important and strategic factor in the workplace and activity will lead to the growth and excellence of a group. Therefore, professional ethics will play an important role in this regard, considering the strategies for improving internal communication. This article, which has been written with the aim of examining professional ethics and providing solutions to institutionalize it in departments and organizations from the perspective of religious teachings, has been done using a descriptive-analytical method. In this collection, the components of professional ethics are presented in two detailed-analytical and diagrammatic formats by using the verses and narrations and speeches of the greats of science and religion. The findings of this study indicate that the use of committed and law-abiding manpower in departments and organizations, scientific training of ethical components by committed employees, development of ethical charters in departments and organizations, turning ethics education into learning or In other words, institutionalizing ethical components and being problem-oriented in professional ethics have been suggested as strategies for strengthening and developing professional ethics in organizations and departments.

The restructuring strategies that companies choose are very important in overcoming financial distress. Companies try to get out of the crisis and survive by choosing the best strategy; Because in this situation, companies are under pressure from shareholders and creditors and must take corrective action as soon as possible to strengthen the value created for shareholders. The main purpose of this study is to investigate the role of restructuring strategies in the value created by shareholders in member companies of the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 99 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes an eight-year period based on the financial statements of the studied companies during the years 2012 to 2018 and to test the hypotheses, multivariate linear regression method was used using EVIEWS software version 9. The results showed that net equity, dividends and cost-to-sales ratio all play a role in shareholder value.