نشریه چشم انداز حسابداری و مدیریت
سال سوم شماره 36 (زمستان 1399)

Failure to publish financial accounting information in a timely manner affects the level of uncertainty in decision making. The aim of this study was to investigate the relationship between financial distress and audit report delay by mediating the size of the auditing firm, auditor expertise in the industry and client diversity in companies listed on the Tehran Stock Exchange. The view of nature and content is cause and effect. 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 142 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that financial distress does not have a significant effect on audit report delay. Also, the auditor's expertise in the industry has a negative effect on the relationship between financial distress and delay in the audit report, and the diversity of the client. In addition, the size of the audit firm does not affect this relationship.

There are many different brands in the market, but one brand can not be considered the absolute leader of the whole market. Organizations today believe that only by repeating customer purchases can they achieve long-term profits. One way to replicate customer buying is an emotional commitment to the organization's values, which is achieved through brand credibility. The purpose of this research is studying moderating Role of Emotional commitment for the Relationship between Brand credibility and Consumer purchase of cunsomers Adidas brands in Tehran city. In order to collect data it was benefit from library method and questionnaire. Statistical society of this research is all male and female cunsomers of Adidas brands in Tehran city of 360 persons that were selected by random class sampling method. In order to study research hypothesis and analyze data, it was benefit from descriptive and inferential data and by benefiting SPSS and Amos software. According to the results original hypothesis moderating Role of Emotional commitment for the Relationship between Brand credibility and Consumer purchase of Adidas brands in Tehran city the Subsidiary hypothesis showed significant Relationship between Brand credibility & Consumer purchase. Subsidiary hypotheses showed significant Impact Brand credibility on Consumer purchase. Three Subsidiary hypotheses showed significant impact of Emotional commitment Consumer purchase.

The Speed of Adjustment of Cash Holding is not constant due to the optimal level of cash holding in companies and factors such as growth opportunity, financial constraint and financial distress can have an impact on achieving optimal cash holding level.The purpose of this study was to investigate the effect of financial distress on Speed of Adjustment of Cash Holding Emphasizing opportunity growth and financial constraints. For this purpose, the statistical sample of the research includes 118 firms from time period of 2013 to 2020 selected among the firms listed in Tehran Stock Exchange and tested the hypotheses using panel data and generalized method of moments. The results indicate that the Speed of Adjustment of Cash Holding in financial distress firms is higher than non- financial distress firms. Also, the effect of financial distress is higher on the Speed of Adjustment of Cash Holding in firms with high growth opportunities and firms with financial constraints than other firms.

The idea of the difference between men and women is one of the issues that has always been associated with human beings. Therefore, examining the role of gender in accepting responsibilities and playing the role of each gender in society has always been one of the most controversial issues in society. Women play an important role in governance and their participation in a leading position affects the performance of the company. Companies with board of directors that have gender diversity are likely to earn more quality and revenue. Corporate executives may reflect on demand reduction and delay resource adjustment decisions, which can lead to costs sticking to costs. Another example is that managers deliberately reduce resources more than normal when demand decreases, Therefore, the purpose of this study is to investigate whether the effect of gender diversity of the board (presence of women in the composition of the board) on the asymmetric behavior of sales costs, general administrative. The statistical population of the research is the companies listed on the Tehran Stock Exchange between 1394 and 1398 and the sample consists of 155 companies. Using multivariate linear regression and the generalized least squares method, the research hypothesis was estimated. The results showed diversity Gender (presence of a woman in the composition of the board) has a significant and inverse effect on the asymmetric behavior of sales, public and administrative costs.

The present study deals with the role of business ethics in corporate social responsibility. This research is applied in terms of purpose and descriptive and survey in terms of data collection method. The statistical population includes managers, deputies and experts of 8 food industry companies in Kaveh Industrial Town, whose number is estimated at 120 people. To determine the sample size using cluster sampling method, 92 people were considered as the sample size. The data collection tool is a questionnaire. The Business Ethics Questionnaire by Robin and Reidenbach in 1990 with 8 questions, the Corporate Social Responsibility Questionnaire by Chen and Gong in 2009 with 16 questions. Data were analyzed using SPSS22 software. The results showed that in the main hypothesis, business ethics has a positive effect on corporate social responsibility, the first sub-hypothesis of business ethics has a positive effect on the economic dimension of corporate social responsibility, the second sub-hypothesis of business ethics in the legal dimension. Corporate social responsibility has a positive effect and the third sub-hypothesis of business ethics has a positive effect on the ethical dimension of corporate social responsibility and the fourth sub-hypothesis, business ethics has a positive effect on the dimension of charitable activities of corporate social responsibility. In this study, all five hypotheses are confirmed.

Profit is one of the most important elements of financial statements that has always been considered by users and from it It is mentioned as a criterion for evaluating the continuity of activity, efficiency and reviewing the structure of contracts of representatives of economic units. The purpose of this study was to investigate the effect of auditor independence on the relationship between audit firm turnover and profit stability in companies Listed on the stock exchange. In terms of the type of purpose, the research is part of applied research and method The research is correlated in nature and content. Conducting research in the framework of deductive-inductive reasoning Panel analysis has been used to analyze the hypotheses. To collect information, from data 431 4331 has been used. The results of this research show - a company listed on the Tehran Stock Exchange in the period 4331 Shows that there is no significant relationship between auditor turnover at the level of the audit firm and profit stability; But the independence of the auditor It has a significant and positive effect on the relationship between auditor turnover at the level of the audit firm and profit stability.

The present study collected research-related data with the aim of investigating the impact of political risk on equity costs by emphasizing the moderating role of political relations. This research is of applied type and the data are of post-event observation type. The research method is descriptive-correlation in which the theoretical foundations and background of the research are collected through libraries, articles and the Internet and inductive reasoning is used as deductive reasoning and in rejecting or proving research hypotheses by using appropriate statistical methods. The statistical population determined in the present study includes companies that are members of the Tehran Stock Exchange for the period 1391 to 1397 and a systematic elimination method was used to select the sample companies. To test the hypotheses of this research and to determine the relationship between independent and dependent variables, econometric models have been used and since the conclusion is through testing the available data, the research falls into the group of positive theories. Data panel data and statistical estimation method is regression of fixed or random effects. The results showed that political relations have a negative and significant effect on the cost of equity. On the other hand, political risk does not have a significant effect on equity costs. The results also showed that political risk did not affect the relationship between equity costs and political relations.

One of the most important and sensitive economic sectors of countries is the banking industry, which faces various types of risk during its activities. Among the risks that threaten banks is liquidity risk, which can lead to bankruptcy of banks if not controlled and managed. The purpose of this study is the moderating role of capital in the relationship between liquidity creation and bank bankruptcy risk. This study is an empirical study in the field of positive accounting research based on real information of financial statements of companies listed on the Tehran Stock Exchange. This research is applied in terms of the relationship between causal variables, applied in terms of purpose and descriptive in terms of method, in which historical information of companies and statistical methods are used to confirm or refute hypotheses. The statistical population of this research includes the banks listed on the Tehran Stock Exchange in the period of 2009 to 1397, which is a sample of 15 banks that have been selected from the target population by the full census method. In this research, panel data method was used to estimate the model. Also, in this research, descriptive and inferential methods have been used to analyze the obtained data. In this study, EViews statistical software is used to test the hypotheses. The results indicate that this liquidity is related to bankruptcy risk. There is also a significant relationship between capital creation with liquidity and bankruptcy risk. Finally, capital is related to liquidity creation and Bankruptcy risk plays a moderating role.

An appropriate framework for non-financial reporting is an issue that, despite all the efforts made, is less developed in practical and executive terms. Based on the conceptual management of accounting, this study examines the features considered for the development of a conceptual framework of social and environmental (non-financial) reporting in Iran. The present study is a descriptive, survey research and the data are collected based on the design and distribution of a researcher-made questionnaire in a community consisting of auditors, company managers, professors and PhD students in accounting, environmental and social activities experts and managers of government companies. The results show that in terms of reporting objectives as well as the qualitative characteristics of information, there are many similarities between the conceptual accounting framework and the framework that can be provided for non-financial reporting in Iran. Unlike financial reporting, however, non-financial reporting is more important to environmentalists and the government than other individuals and groups.

The purpose of this study is to investigate the effect of corporate governance mechanisms on the complexity of accounting information in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 141 companies were selected as a statistical sample. The financial period of the present study is between 1393 and 1397. Corporate governance mechanisms include board independence, the role of the CEO, and institutional ownership. Logistic regression method and Ives software were used to test the hypotheses. The results show that the independence of the board of directors has a significant effect on the complexity of accounting information. And the role of the CEO does not have a significant effect on the complexity of accounting information. Institutional ownership also has a significant effect on the complexity of accounting information.