فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 66 (تابستان 1400)

The tourist child inspires the world of tourism, a lost link that has received little attention. Accompany him, train him or make a wonderful impression on his mind. Travel spaces for children, far more than adults, are associated with profound effects. Tourism is growing as one of the fastest growing economic sectors. Leading countries in this dimension of economic activities, annually account for a major share of income from tourist arrivals. Tourism is a sustainable industry that leads to economic prosperity and job creation, child tourism is also an emerging phenomenon that is increasing, the tourist child can be an inspiration in the world of tourism and by planning and creating culture leads to economic growth Provided the country.

To increase their cash assets, companies try to use experienced managers who have formed the investment committee so that they can better perform the company's performance and activities and with more confidence and confidence in the decision-making process Take steps and implements organizational goals.

According to studies conducted by Ahmed et al. In 2020, the characteristics of the investment committee are variable that affect the company's cash assets and growth; These characteristics can be considered experiences, independence, number of meetings and size of investment committee members; Therefore, the purpose of this study is to determine the relationship between the characteristics of the investment committee and cash assets.

The statistical population of companies listed on the Tehran Stock Exchange is 66 companies as a statistical sample that was selected by systematic elimination method and its data from 2014 to 2019. The research method was descriptive-analytical using panel methods and using Eviews software version 9.

The results indicate that there is a significant relationship between the characteristics of the investment committee and cash assets so that managers can be more effective in investment and financing decisions according to them and lead the company to more profits. Give

The aim of this study was to investigate the effect of corporate governance mechanisms on real profit management with emphasis on the moderating role of power and market concentration of companies listed on the Tehran Stock Exchange. The sample studied in this study included 132 companies from Tehran Stock Exchange in the period between 2012 and 1397. Data analysis in this study was performed by Ivory statistical software using combined regression and data panel. Based on the results of the tests performed in this chapter at a 95% confidence level, it can be said that the independence of the board of directors has a negative and significant effect on the management of the company's real profit. Institutional ownership has a positive and significant effect on the company's real profit management. The type of independent auditor does not have a significant effect on the company's actual profit management. Market power has no significant effect on the relationship between board independence and the company's actual profit management. Market power has a negative and significant effect on the relationship between institutional ownership and management of the company's real profit. Market power has no significant effect on the relationship between the type of independent auditor and the company's actual profit management. Market focus does not have a significant effect on the relationship between board independence and the company's actual profit management. Market focus does not have a significant effect on the relationship between institutional ownership and management of the company's actual profits. Market focus does not have a significant effect on the relationship between the type of independent auditor and the company's actual profit management.

According to research by Jiadong et al. In 2021; to improve their performance, companies must pay attention to financial flexibility so that they can strengthen the company's performance based on it. On the other hand, tangible assets can help them in this regard. The purpose of this study is to determine and investigate the role of financial flexibility in sustainable development on company performance during the crisis of Quid 19 disease with respect to tangible assets (Case study: companies listed on the Tehran Stock Exchange).

In order to analyze the research hypotheses, the statistical population was selected from 2013 to 2020 for 8 years and included stock companies. The statistical sample was selected by elimination method and 101 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; in the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9.

Findings show that the main hypothesis was confirmed and it was found that financial flexibility in sustainable development on the performance of the company during the crisis of Quid 19 due to the tangible assets of companies listed on the Tehran Stock Exchange a positive and significant role has it.

Therefore, the results indicate that company managers should pay attention to financial and cash flexibility and debt flexibility in order to increase the company's performance during the Covid 19 disease crisis, thereby strengthening the company's ability and preventing the company's losses.

According to research by Michael et al. In 2021; Depending on the activities of companies, corruption may occur; therefore, the researcher seeks to be able to assess the management role of the audit committee. With their responsibilities, the audit committee can monitor corruption or, by identifying them, appoint managers to be responsible. The purpose of selecting and conducting this issue is to determine the role of the management of the audit committee with four competencies in monitoring and financial corruption of companies listed on the Tehran Stock Exchange.

To analyze the research hypotheses, the statistical population was selected from 2013 to 2020 for 8 years and included listed companies. The statistical sample was selected by elimination method and 69 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9.

According to the analysis of the regression model, the main hypothesis was confirmed and it was found that the management of the audit committee with four competencies has an effective role in monitoring and financial corruption of companies listed on the Tehran Stock Exchange.

Therefore, the results indicate that based on t-statistics, the effectiveness of all four specific hypotheses on the supervision and financial corruption of the company in the indicators of independence, managerial experience, capacity and stock ownership, financial expertise of audit committee managers, respectively The year 2021 is in line.

Small to Medium Firms Recognized as the Main Drivers of Economic Development of Countries. One of the Key Challenges for these Firms is to Develop and Absorb These Key Technologies. Due to the Lack of Studies Conducted in this Field, The Main Purpose of the Research is to Identify the Requirements and Key Factors for Success in Identifying and Absorbing Key Technologies for Small to Medium Firms. This Research has been designed with the Aim of Increasing the SMEs empowerment in order to Identify Important and Effective Factors for Absorbing their Technologies. The Research Method in this Study is a Qualitative, Quantitative Mixed Method and has been Done with an Exploratory Approach. In This Study, Firstly The Key Factors of Literature Review Were Identified and Finally 15 Key Factors in this Regard Were Identified. Then, Based on Semi-Structured Interviews, These Factors Became 19 Factors. After that, The Prioritization of Factors was Done based on Friedman Test and SPSS Software. The Results of This Study Indicate that the Importance of the Technological Knowledge Quality, Technology Attractiveness Growth, and the Appropriate Technology Adaptation Identification have the Greatest Impact on the Successful Identification and Absorption of Technologies in Small to Medium Firms.

Adoption of International Financial Reporting Standards (IFRS), investor advocacy and earnings management are some of the topics that are being considered by researchers today.Managers must adhere to financial reporting standards to make appropriate decisions; Therefore, the purpose of this study is to determine the relationship between the acceptance of international financial reporting standards and support for investors with earnings management in companies.Statistical data between 2011 to 2018 have been selected from companies listed on the Tehran Stock Exchange.Adoption of international financial reporting standards, investor support and earnings management are among the variables of this research. The statistical sample was systematically selected from 128 companies.The research method is descriptive-analytical correlation and the research data is historical by referring to financial statements and company reports and statistical analysis is performed by Eviews software version 9 using regression model.The results show that there is a significant relationship between the acceptance of international financial reporting standards, investor support and earnings management, and company managers should pay attention to strategies and policies related to financial reporting standards in order to support Investors and profit management and improve the performance of companies.

Studies by previous researchers have shown that they have examined capital structure, economic policy uncertainty, and company characteristics separately, but so far no researcher has considered the role of economic policy uncertainty and company characteristics simultaneously on the structure. Capital has not been measured. The aim of this study was to determine the common effects of economic policy uncertainty and company characteristics on the capital structure of companies listed on the Tehran Stock Exchange. In order to analyze the research hypotheses, the statistical population was selected from 2016 to 2020 for 5 years and included stock companies. The statistical sample was selected by elimination method and 90 companies were selected. The research method used is descriptive-analytical method and research data were collected and classified by referring to the financial statements and financial reports of companies listed on the Tehran Stock Exchange. Data panel data method was used to analyze statistical data; In the analysis of descriptive statistics, inferential statistics and various related tests were performed and data analysis was performed using Eviews software version 9. According to the analysis of the regression model, the research findings show that the main hypothesis has been confirmed and it was found that the uncertainty of economic policy and company characteristics have a common and significant effect on the capital structure of companies listed on the Tehran Stock Exchange. The results showed that the uncertainty of economic policy has a direct and positive effect on financial leverage and capital structure, but the characteristics of the company have a negative and negative effect on financial leverage and capital structure. In other words, the uncertainty of economic policy by 10.79 increases the capital structure and characteristics of the company by 5.20, leading to a decrease, which is in line with Xiao and Qiu research in 2021.

Company managers are trying to be able to strengthen accounting information systems according to the organizational culture and have a better role in the company's performance by making its information transparent; In this regard, it is effective that Van Dongs has dealt with this issue in 2020, and therefore, the researcher tries to test his issue and hypotheses in Iran; Therefore, the purpose of this article is to determine and investigate the moderating role of organizational culture on the relationship between accounting information system and operational performance of small and medium enterprises in Assaluyeh Special Zone. Research data were collected cross-sectionally in 2021 through a questionnaire. Organizational culture, accounting information systems and operational performance are the variables of this research. The statistical sample is selected according to Morgan table number 162 including managers, employees, accounting experts and financial specialists in these companies. The research method is descriptive-survey and is applied by SPSS software version 20 and data validity and reliability using Smirnov normality test and one-sample ttest. Findings The research shows that organizational culture has a moderating role on the relationship between accounting information system and operational performance of small and medium enterprises in Assaluyeh Special Zone.Therefore, the use of organizational culture indicators such as participation, instability, mission and adaptability can be useful in creating innovations, technologies and emerging technologies, in addition to influencing the relationship between the accounting information system and the operational performance of small and medium enterprises. Facilitate the registration of accounting information.

Electronic marketing is an important issue that is now highly considered. Marketing orientation in this case is very important, in this study the effect of e - marketing orientation on strategic business performance is addressed. in this purpose, a questionnaire method is conducted and it is finally determined that e - marketing bias has an impact on strategic business performance.