فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 69 (تابستان 1400)

The purpose of this study is the effect of internal control risk on agency problems. This study is a descriptive study in terms of applied purpose and in terms of nature with emphasis on correlation relations. The data required to calculate the research variables have been extracted from the "Rahavard Novin" database. In order to achieve this goal, 945 year-companies (135 companies for seven years) observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2012 to 2018 have been tested. To test the hypothesis Research regression models were used. Using composite data, regression models can be estimated in two ways (combined and panel). In order to determine the estimation method, F-Limer test was used and if the panel method is used, one of the two forms of fixed effects and random effects model can be performed. In order to determine the type of model, Hausman test was used. Findings show that internal control risk related to and unrelated to financial reporting has a positive and significant effect on agency problems.

The present study tries to investigate how the dimensions of globalization and the dimensions of national identity among Iranians can directly and indirectly affect the attitudes of consumers in the field of foreign clothing consumption and in particular foreign fashion clothing. The method of the present research is based on the applied purpose and based on the descriptive survey route and its statistical population includes the consumers of Tehran Republic Passage. The number of samples was 10 times the questionnaire items and 411 people were randomly selected from the customers. The research data collection tool is a standard questionnaire and its validity has been confirmed by experts. The reliability of the questionnaire for each group of items related to the hypotheses was calculated by Cronbach's alpha method above 0.70. Analysis of data obtained from the components of the questionnaire was performed using structural equation modeling using Emos software. Findings from the test of eleven hypotheses indicate that the variable of acceptance of global consumer behavior has a positive effect on the acceptance of global fashion and materialism. Consumer national identity also has a negative effect on ethnicity and global fashion acceptance. Also, the variable of acceptance of global consumer culture has a negative effect on ethnicity and the variable of national identity has a negative effect on materialism. Also, the effect of demographic variables was examined and income and education had a positive effect on the acceptance of global consumption culture and a negative effect on national identity, but the demographic variable age had a positive effect on national identity but the hypothesis of its negative effect on acceptance of global consumption culture was confirmed. Did not take.

In the new global economy, startups are considered as key players in economic development. The reason for the importance of this issue is their role in creating employment and economic growth at the regional, national and industrial levels. Startups are recognized as important drivers of job creation. Given the important place of medicinal plants and natural products in the global economic cycle, giving importance to startups in this field, can lead to sustainable economic growth and development and have a significant impact on non-oil exports.

The main purpose of this study is to investigate the effect of government ownership on stock returns by emphasizing the role of financial crisis in companies listed on the Tehran Stock Exchange during the years 1390 to 1398 "in this regard, government ownership as an independent variable; Stock returns as a dependent variable and company financial crisis as a moderating variable. The variables of financial leverage, company size, accruals ratio and operating cash flow ratio are considered as control variables. The statistical sample of the research is 159 companies. The research method is descriptive-correlation with applied approach. The method of data collection in the theoretical foundations section is the library method and in the hypotheses testing section is the method of documenting financial statements. In general, the method of testing hypotheses is the method of correlation and multiple regressions. The results showed that government ownership has a direct and significant effect on stock returns and the company's financial crisis weakens this relationship. The results of control variables showed that financial leverage and the ratio of accruals have a significant inverse effect on stock returns. The effect of company size on stock returns is inverse and significant, and finally the effect of operating cash flow ratio on stock returns is not significant.

The purpose of this study is to investigate the effect of complexity of accounting information on the detection of fraud in financial reporting. This research is a descriptive research in terms of applied purpose and in terms of nature with emphasis on correlation relations. The data required to calculate the research variables have been extracted from the "Rahavard Novin" database. In order to achieve this goal, 960 years-companies (120 companies for eight years) observations collected from the annual financial reports of companies listed on the Tehran Stock Exchange during the period 2012 to 2020 have been tested. In order to estimate this model, the logit regression technique is used. In order for the linear regression coefficient estimators to be the best estimators without linear bias in the linear regression model, it is necessary that the variance is part of the fixed model error and there is no alignment between the explanatory variables. Findings show that the complexity of accounting information has a significant inverse effect on the detection of financial reporting frau.

The purpose of this study is to investigate the relationship between cash flow sensitivity of investment and dependence on the business group and institutional shareholders in companies listed on the Tehran Stock Exchange. When access to external financing is difficult, companies use their own operating cash flow to invest. As a result, investing is sensitive to operating cash flow.if the company is a member of the business group, it can provide the necessary resources for the member companies to invest, and as a result, the sensitivity of the investment to cash flow is expected to decrease. In this research, 158 companies listed on the Tehran Stock Exchange between the years 2013-2018, which have been selected by the selected systematic removal method. The present study is a applied research in terms of purpose and using a post-event approach. The results of the research show a random effects model There is a relationship between working quality, high quality, and high quality. Also, there is a relationship between cash flow sensitivity and institutional stakeholders.

There is no consensus on whether better environmental performance can lead to better financial performance. In this study, an attempt has been made to unraveling the complex relationship between environmental performance and financial performance by relying on the framework of dynamic capabilities and contingency theory. In this regard, has been investigated the effect of specific characteristics of the company and industry on the relationship between environmental performance and performance. Company-specific characteristics selected based on the dynamic capabilities framework include firm size, R&D, advertising costs and capital expenditures, and industry-specific features based on contingency theory include industry concentration. In order to evaluate the explained relationships, were collected data of 107 companies from 7 industries active in the stock market during the years 2011 to 2019 and were tested hypotheses using the panel data approach. The results showed that the firm size and the R&D expenditures and industry concentration have a positive and significant effect and the advertising expenditures has a negative and significant effect on the relationship between environmental performance and financial performance. But capital expenditures did not show a significant effect on this relationship. Finally, using the Homogeneous and Heterogeneous Granger causality test, the two-way relationship between environmental performance and financial performance was tested and was found that the causal relationship from financial performance to environmental performance exists equally among all firms and industries, but the causal relationship from environmental performance to financial performance may not exist in a set of firms.

The purpose of this study is to investigate the relationship between the period of formation of the audit committee and internal audit with the error of predicting future cash flows by considering the risk-taking of companies listed on the Tehran Stock Exchange. This research has been done by descriptive-correlation method and is of applied research type. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1390 to 1394 that 120 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. Confirmed future cash and also the findings showed that risk-taking affects the relationship between the period of internal audit formation and the error of forecasting future cash flows, but the relationship between the period of audit committee formation and the error of forecasting future cash flows was not significant.

When companies are under increasing pressure in an unfavorable economic situation, their managers ask the accounting unit to improve the last line of the financial statements (ie profits), thereby changing its information content. Accounting, for all its flexibility, does not appear to be able to provide useful data for management in such situations. The data required for decision making is a very complex category, because the diverse range of users, such as investors (since they need to know the profitability and stability of the company before investing in it), managers (need to Know the financial condition of the company), banks and financiers (need to know the company's ability to repay the loan) need a variety of information. This action is associated with many negative effects. The role of audit quality in the interaction between extended trading and earnings management of listed companies is examined. Finally, it was found that audit quality has a moderating role in the interaction between extended transactions and earnings management of listed companies.

The main purpose of this study is to investigate the relationship between stock price risk and institutional investment with stock returns with emphasis on the moderating role of the liquidity ratio in companies listed on the Tehran Stock Exchange during the years 1390 to 1398 "in this regard, the risk of price fall Stocks and institutional investment as independent variables, Stock returns as a dependent variable and company liquidity as a moderating variable. The variables of financial leverage, company size, return on assets and the ratio of market value to book value are considered as control variables. The statistical sample of the research is 159 companies. The research method is descriptive correlation with applied approach. The method of data collection in the theoretical foundations section is the library method and, in the hypotheses, testing section is the method of documenting financial statements. In general, the method of testing hypotheses is the method of correlation and multiple regressions. The results showed that there is a significant inverse relationship between the risk of falling stock prices and stock returns. There is a direct and significant relationship between institutional investment and stock returns. The company's liquidity also weakens the inverse relationship between stock price risk and stock returns and strengthens the direct relationship between institutional investment and stock returns. The results related to control variables showed that there is a direct and significant relationship between firm size, return on assets and the ratio of market value to book value with stock returns and financial leverage has a significant inverse relationship with stock returns.