نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 41 (بهار 1400)

The main purpose of this study is to investigate the effect of tax, CEO reward mechanism and company characteristics on transactions with affiliates in companies listed on the Tehran Stock Exchange that operated during the years 1394 to 1397. The design of this research is applied and its method is survey as well as experimental research which is in the field of positive accounting research. In this research, the required data using the text of financial statements, accompanying notes, decisions of the General Assembly Annually, the activity report of the board of directors as well as the information available on the official website of Tehran Stock Exchange (Kedal website and the Center for Management of Research, Development and Islamic Studies of Tehran Stock Exchange) are collected and then analyzed for data The research used panel data. The results of testing the research hypotheses showed that the variables of CEO's remuneration and market value to equity office have a positive effect on transactions with affiliates and the variables of return on assets and taxes paid have no relationship with transactions with affiliates and finally the variable Financial leverage is negatively related to dealing with affiliates.

Improving the capital adequacy ratio in the banking network through at least two corporate governance channels and engaging the interests of financial market participants can lead to greater effectiveness of internal and external oversight, transparency and accountability. Corporate governance regulations to improve the bank's financial position reduce risk and may be the main goal of shareholders to increase stocks. In this regard, the purpose of this study is to investigate the effects of shadow banking on banking risk and capital adequacy in the period 1392-1392 (14 banks). For this purpose, using the field survey and document mining methods, the extracted data were tested and analyzed using descriptive statistics methods and panel data regression model with Ives software. The results of the hypothesis show that shadow banking has a significant direct effect on banking risk. And shadow banking has a significant inverse effect on capital adequacy.

Re-presentation of financial statements is negligence and reporting shortcomings. Confirmation that previous financial statements are unreliable. Such shortcomings have a variety of potential causes and effects that can be detrimental to corporate health and raise questions about the integrity and expertise of individuals that affect their reporting, operations and compliance, and the audit committee has been involved since its inception a decade ago. It has been important in the management of corporate affairs and its importance has increased due to the importance of corporate governance principles. Although research has been conducted on the impact of corporate governance elements on the restatement of financial statements in other countries, especially after the crisis of 2000 and the adoption of corporate governance laws in 2002, the study of audit committee characteristics as an important part of corporate governance structure. Less discussed. Therefore, the purpose of this study is to investigate whether information transparency affects the relationship between the re-presentation of financial statements and the audit committee. The statistical population of companies listed on the Tehran Stock Exchange between 1394 and 1398 and using the information of 100 companies and multivariate linear regression method was tested to hypothesis that the test showed information transparency of the relationship between the presentation of financial statements and the audit committee Adjusts and also the presentation of financial statements and the audit committee have a significant relationship.

The purpose of this study was to investigate the effect of financial ratios and ownership structure on the prediction of corporate financial distress. For this purpose, the financial information of 134 companies listed in Tehran Stock Exchange during the period of 2014- 2019 was analyzed using systematic elimination method. In the present study, we investigated the financial ratios of three indicators, the turnover ratio of inventory, the ratio of fixed assets turnover and the ratio of total turnover of assets, as well as the ownership of institutional shareholders and management ownership for the capital structure. The criterion of financial distress in the company, the existence of at least one of the three criteria, loss for three consecutive years (operating loss, net loss or accumulated loss) dividend reduction each year than the previous year by more than 40% and subject to Article 141 of the law Businesses are under review. The research hypotheses were tested based on the statistical methods of Moore logistic regression. The results of the research indicate that there is a negative and significant effect on the prediction of helplessness among the studied financial ratios, the ratio of fixed assets turnover and the ratio of total turnover of assets, as well as the turnover of inventory of goods, ownership of institutional shareholders and management ownership has no effect on Predictions are not helpless.

Predict financial distress and pay attention to the level of liquidity to assess the financial condition of organizations and businesses. An appropriate competitive strategy can lead to a competitive advantage, and a competitive strategy must be developed to achieve a competitive advantage. Choosing the right competitive strategy is a complex and even risky task. Shareholders are not as concerned about the consequences of future tax cuts as they are about the consequences, including paying more taxes in the future, tax penalties, compromising the company's reputation, and, most importantly, the tax risk posed to the government. Therefore, the purpose of this study is to investigate whether tax risk affects the company's strategy in times of financial distress or not? The statistical population of companies listed on the Tehran Stock Exchange between 1394 to 1398 and using the information of 98 companies and multivariate linear regression method, the hypothesis was tested. The test results showed that tax risk has a significant effect on the company's strategy during financial distress. .

The purpose of this study was to investigate the relationship between financial reporting quality indicators and growth returns and value stocks experimentally. The quality of financial reporting is measured using four criteria: quality of accruals, accuracy of financial information, discretionary accruals and discretionary income and stocks are divided into growth and value using the return on assets. Also, company size, leverage ratio and equity return as control variables were included in the research model. The research sample includes 120 companies in the period from 2011 to 2018. The results obtained using logistic regression indicate that All four criteria of financial reporting quality including the quality of accruals, accuracy of financial information, discretionary accruals and discretionary earnings have a significant relationship with growth and value of stock returns. In a way that with the increase in the quality of financial reporting, the stock returns of companies have been driven to growth.

Organizational health will create a pleasant environment for work and effort, increase the spirit of construction and achieve organizational goals. in a healthy organization, the mission and goals of the organization are clear to everyone. Everyone knows what the accepted values of the organization are, and it is these values that define the boundaries of right and wrong behaviors. The present study aims to investigate the role of talent management on organizational health (Case study of the General Directorate of Economy and Finance of Ardabil Province). The statistical population of the present study is all government offices in Khalkhal and Kowsar. It should be noted that the time period of this research is the information related to the year 1399 And the final sample includes 200 employees. In this study, Kolmogorov-Smirnov nonparametric test was used to find out that the variable distribution is normal and structural equations were used to estimate the research model. The results showed that according to the first to fourth sub-hypotheses, respectively, talent acquisition, talent discovery, talent development and improvement, and talent retention have a direct and significant effect on organizational health. Finally, the main hypothesis of the research showed that talent management has a direct and significant effect on organizational health.

Understanding customer expectations and responding to changes in the market plays an important role in the success of the organization. Therefore, applying introverted strategic orientations of entrepreneurship and learning orientation in organizations is inevitable. Also, the need for continuous organizational change and transformation in today's dynamic and changing environments, the existence of insightful, strategic leaders, or in other words, transformational leaders. The present research is applied in terms of purpose and descriptive-analytical in terms of survey method. The purpose of this study is to investigate the effect of transformational leadership style on organizational entrepreneurship. The statistical population of the study was the employees of Tejarat Bank in Tehran. The number of samples was calculated using the Cochran's formula of 384 people. The validity of the questionnaire questions was confirmed by professors and experts, its reliability was calculated by Cronbach's alpha test of 0.81. After confirming the validity and reliability, the questionnaire was distributed by the researcher among the employees of Tejarat Bank in Tehran by simple random sampling method. Spss22 software was used to analyze the data obtained from the questionnaire. Kolmogorov-Smirnov test showed that the data were normal. Therefore, a simple linear regression test was used to test the research hypotheses. The results showed that transformational leadership style with Beta coefficient = 0.840 has a positive and significant effect on organizational entrepreneurship. Also, the positive regression number (R = 0.840) meant that there is a direct relationship between transformational leadership style (dependent variable). And there is organizational entrepreneurship (independent variable). In general, transformational leadership style with 95% confidence level and sig <0.05 has a positive and significant effect on organizational entrepreneurship.

In the present study, the effect of auditor quality characteristics (auditor size, auditor tenure and auditor expertise in the industry) on the probability of bankruptcy of member companies of the Tehran Stock Exchange has been investigated. For this purpose, a sample of 114 companies active in the Tehran Stock Exchange including a six-year period based on the financial statements of the companies studied during the years 1391 to 1396 was selected and to test the hypotheses using multivariate linear regression method with Using EVIEWS software version 9, was used. The results show that the size of the auditing firm has an adverse effect on the probability of bankruptcy. Also, the effect of other audit quality indicators on the probability of bankruptcy of companies was not statistically confirmed.

Maximizing the wealth of owners is the main goal of businesses. Today, it is clear that profit can not be a good criterion for evaluating the value and performance of these units and economic value added is considered as one of the best indicators of performance evaluation. The purpose of this study is to study the effect of internal control on the relationship between economic value added and the level of cash holdings. The statistical population of the study of companies listed on the Tehran Stock Exchange and the study sample includes 144 companies listed during the years 1394 to 1398. The research method is descriptive and in terms of the relationship between the variables is causal-correlation and in terms of purpose is applied. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results of analysis for the research hypotheses showed that economic value added has a positive and significant relationship with the level of cash holding and internal control has a negative and significant effect on the relationship between economic value added and level of cash holding.