نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 40 (بهار 1400)

Change and innovation in organizational activities is an effort to improve the organization. Whatever is done to improve and improve the organization Innovative organizations are more successful in responding to environmental changes as well as developing new capabilities that help them achieve higher performance. In the meantime, knowledge management as a platform for achieving Influences innovative behaviors. In the present study, the effect of knowledge management on improving innovative behaviors with the mediating role of business intelligence in Sepah Bank in Tabriz has been investigated. The research method used is descriptive and correlational and the statistical population of the study includes managers and deputies of Sepah Bank branches who were selected by census due to their limited availability. The validity of the data collection tool was based on content validity and Cronbach's alpha test was used to estimate their reliability. SPSS and lisrel software were also used to test the research hypotheses. The research findings showed that the confirmed research hypotheses and knowledge management through business intelligence had a positive effect on employees' innovative behavior.

Today, success in marketing practices is not considered as a science but as a value in order to advance the goals of companies, which requires understanding the internal and functional environment of companies and reforming problematic structures. In fact, the purpose of this study was to investigate the relationship between internal control rank of companies with brand and performance. The research period was 1392 to 1397 and in this period, 73 companies of Tehran Stock Exchange were selected by eliminating systematic sampling. The results showed that the relationship between the rank of internal controls on the brand at a level of error of 1% and performance at a level of error of 5% has a positive and significant effect and makes the brand capabilities of companies both in terms of value creation and in terms of Strengthen performance such as increasing corporate market share.

Whereas in the present age it is no secret that the reduction of poverty depends on accelerated and balanced economic growth, and this can only be achieved through increased investment; Therefore, the present study was conducted with the aim of investigating the threats and opportunities for attracting investment in the petrochemical industry from the perspective of Sheptro. The statistical population of the present study was Sheptro Finance staff in 2019. Considering the quality of the research approach, the sample size was considered saturated and data collection was done by semi-structured interview. The findings showed that from the perspective of Sheptro employees, the petrochemical industry faces threats and opportunities that fall into 7 categories: natural, economic, technical and project, political, goals and strategies, risks and values, and strengths. Among the mentioned factors, economic factors, political factors and technical factors and projects have played the most important roles, respectively. In economic factors, inflation component, in political factors, corruption component and red line of bureaucracy and other political factors, and in technical factors and component projects, development plans of companies and investment companies and projects in the purchase and implementation phase have been the most prominent threats and investment opportunities.

Investors need reliable and relevant information to make economically viable decisions, and the quality of corporate disclosure is critical to obtaining it. By increasing the quality level of disclosure in companies, the amount of managers' profit management decreases. The purpose of this study is to study the effect of managerial uncertainty on the relationship between financial information transparency and earnings management. The statistical population of the study of companies listed on the Tehran Stock Exchange, the systematic sampling method and the studied sample, includes 133 companies listed during the years 2014 to 2018. The research method is descriptive and in terms of the relationship between variables is a combination of causal-correlation and is applied in terms of purpose. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results obtained from the hypotheses show that financial information transparency has a negative and significant relationship with earnings management and managerial uncertainty has a positive and significant effect on the relationship between financial information transparency and earnings management at 5% error level.

The purpose of this study is to investigate the relationship between investors' emotional orientation and earnings forecasts by management. The study period is between the years 1391 to 1398; The statistical population studied in this study includes all companies listed on the Tehran Stock Exchange. After imposing restrictions on sample selection, 146 member companies have been selected as a statistical sample and systematically removed. The results of testing the hypotheses with the panel data approach and multivariate regression showed that there is a relationship between investors' emotional orientation and earnings forecasts by management.

The purpose of this study is to investigate the effect of corporate social responsibility indicators on risk management methods in companies listed on the Tehran Stock Exchange and to provide practical solutions. The present research is applied research in terms of purpose. This research is of descriptive correlation type and research methodology is post-event type. To test the hypotheses, a multivariate regression model was used. The data obtained in relation to the research variables were entered into an Excel spreadsheet and then analyzed using EViews and Stata software. The statistical population of this research is the systematic elimination method from all companies listed on the Tehran Stock Exchange during the period 1390 to 1399. The results of the first hypothesis of the study showed that the company's social responsibility indicators have a significant and positive effect on the company's strategic risk management. The results of the second hypothesis of the study showed that the company's social responsibility indicators have a significant and negative effect on the company's operational risk management. The results of the third hypothesis of the study showed that the company's social responsibility indicators do not have a significant effect on the company's reporting risk management. The results of the fourth hypothesis also showed that the company's social responsibility indicators have a significant and negative effect on risk management of non-compliance with company rules and regulations.

In general, perspective theory and reference point is one of the topics in the behavioral financial paradigm that describes buying and selling decisions, choosing points as their reference points of profit and loss. Therefore, in this research, the theory of perspective and risk-taking behavior of decision makers has been studied. In the present study, 1867 observations in Tehran Stock Exchange in the period 1397-1387 have been investigated. To test the hypotheses, solid regression models are used. The research findings show that the difference in the return of companies from the reference point at the level of companies as a whole, shows the risk-taking of decision makers. Also, the difference between the returns of companies from the reference point in the pharmaceutical, cement, chemical, food and basic metals industries shows the risk-taking of decision makers. But in the automotive and machinery industries, this has not been significant.

Improving the quality of disclosure is one of the effective factors to achieve an efficient capital market. Therefore, this study has investigated the effect of financial information disclosure quality on the actual performance of the company. For this purpose, the data of 137 companies listed on the Tehran Stock Exchange in the period 1397-1383 and the combined data approach have been used. The results show that the quality of financial information disclosure and its components (timeliness and reliability of information disclosure) have a positive and significant effect on the actual performance of the company.

The relationship between earnings management and changes in debt costs, as the most important sources of corporate financing can be one of the significant topics in the financial literature. The purpose of this study is to investigate the moderating role of audit quality in investigating the relationship between earnings management and debt expense in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange, which was selected as a statistical sample by the method of systematic elimination of 112ompanies in the period 1392 to 1397. In order to analyze the data, regression method with panel data structure was used. The results showed that there is no significant relationship between debt costs as a part of financing costs and profit management. Therefore, increasing or decreasing debt costs does not play a role in profit management practices. There is also a positive and weak relationship between auditor size criteria and auditor tenure and earnings management, but this relationship is not statistically significant.

In financial statements, taxes represent the government's share of corporate profits. Tax avoidance means tax savings from reduced tax payments, which are sometimes questioned as legal and mean the number of transactions to minimize tax liabilities. Companies have responsibilities to stakeholders, society and others, and the realization of this important sometimes depends on the observance of other responsibilities, which are social responsibility and tax avoidance are criteria that can reflect the goals of accountability of managers in companies. The purpose of this study is to investigate the relationship between corporate disclosure and tax avoidance with emphasis on ownership structure. In this study, tax avoidance is measured by reversing the effective tax rate. Disclosure of corporate social responsibility has also been identified using the studies of Mr. and Kazempour (2016). To measure the ownership structure, three criteria of managerial ownership, institutional ownership and ownership concentration were used. The present study is applied in terms of purpose and causal in terms of methodology. The statistical population is the companies listed on the Tehran Stock Exchange and 130 companies have been included in the statistical sample by purpose sampling method. The research period is 2014 to 2019years. Regression analysis was used to test the hypotheses. The results show that there is no relationship between corporate disclosure and tax avoidance, but managerial ownership and institutional ownership at a significant level of 90% can increase corporate disclosure while reducing corporate disclosure.