نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 44 (تابستان 1400)

The purpose of this study is to investigate the theory of good governance based on social capital and public trust. The method of the present research is applied in terms of purpose and descriptive in terms of data collection method and is of correlation type and based on structural equation modeling. The statistical population of the present study was students aged 18 to 40 years in Mazandaran province in 1400 who were studying in universities approved by the Ministry of Science and Technology and Islamic Azad University. The data collection tool was a questionnaire that included 26 main questions and three demographic questions. The Good Governance Questionnaire was used by Doleh et al. (2015), Social Capital by Nahapit and Gushal (1998) and Public Trust by Manvarian et al. (2010). For this purpose, six hypotheses were formulated that good governance has five indicators of consequentialism, effectiveness of plans and tasks, promotion of values, transparency and accountability. According to the research results, the five components of good governance affect social capital and public trust. The results of the sixth hypothesis showed that from the respondents' point of view, there is a significant difference between the five components of good governance

The amount of investment of companies can be due to several factors, one of which is the cash flow of the company and in fact the amount of financial resources available to finance new projects. How to finance new investments in the company; It is influenced by management decisions, but in general, it seems that the higher the cash flow of the company, the higher the amount of its investments. The purpose of this study is to investigate whether public ownership has a significant effect on the relationship between investment and cash flow. The statistical population of companies listed on the Tehran Stock Exchange between 2014 and 2019 and using the information of 134 companies and multivariate linear regression method was tested to hypotheses that the test results showed a significant relationship between investment and cash flow and also In other hypothesis test results, it was observed that public ownership has a significant effect between investment and cash flow.

Objective The purpose of this study was to investigate the effect of comparability of financial statements on the quality of financial reporting and voluntary accruals in listed companies in Tehran Stock Exchange. Comparability makes managers aware of competing companies, industry trends and economic conditions as well as their impact on the company, leading to an increase in the quantity and quality of information about a company in the industryMethods Statistical population for collecting variables is listed companies listed in Tehran Stock Exchange between 2019 and 2010 but in the period between 2011-2018 which among 80 stock companies in total systematically sampled Statistically selected. Multivariate regression with combined data was used to test the hypotheses. For the purpose of the research, Di Franco et al. (2011) model was used to calculate the comparability variable and the model of Francis et al. (2005) was used to calculate the quality of reporting.Results The findings of the study indicate that comparability leads to an increase in the quality of financial statements, thus confirming the first hypothesis of the study. The results of the second hypothesis test show that voluntary accruals have a direct impact on stock returns, but investors do not pay attention to voluntary accruals when compared and have no effect on their investment and stock returns.Conclusion Since comparability leads to increased quality of financial statements, therefore, users of financial statements are advised to pay more attention to comparability.

Capital market as the main and most important financing mechanism of enterprises in market-oriented or capitalist economies. Market financing can put less pressure on companies and support them on their way to success in their business. Stock price is considered as the most important indicator in capital markets, which can indicate the expectations and reactions of the market to the situation and performance of companies and other information and events in it. In the present study, the risk of falling in the stock price of companies on the power of the CEO (as the highest executive position in companies) has been investigated. The statistical population of the study includes 126 companies that were selected through screening in all companies. The time domain of the research is 1392 to 1397 and to test the hypotheses, multivariate linear regression method has been used in Stata software. The research findings show that there is a significant inverse relationship between the risk of falling stock prices and the power of the CEO, and also the size of companies has no effect on this relationship. The third hypothesis also showed that the financial knowledge of the CEO has a direct and significant effect on the relationship between the risk of falling stock prices and the power of the CEO, that is, if the CEO has financial knowledge, in the presence of risk of falling stock prices to increase its power By increasing its investment percentage.

One of the important issues that has been considered by researchers in recent years in the wake of widespread financial scandals at the level of large companies and has been raised as one of the most important issues for investors, is the issue of corporate governance. It separates the economic unit from its ownership and ultimately protects the rights of investors and stakeholders. The role of corporate governance in management decisions, including the managers of listed companies, is important. Corporate governance leads to a good opportunity for managers to improve the quality of internal audit in addition to improving the profitability process in companies. Therefore, the purpose of this study is to investigate the effect of corporate governance on the quality of internal audit and decision making of managers. Statistical population In the present study, 83 companies listed on the Tehran Stock Exchange for the period from 1393 to 1398 were selected as the sample size. The results of data analysis showed that corporate governance has a significant and positive effect on the quality of internal audit and managers' decisions.

Although intellectual capital is considered an important strategic resource for organizations and plays a significant role in increasing the performance and value of the company, but there are many problems in managing and controlling intellectual capital in organizations. One of the most important tools for controlling agency representation problems is corporate governance mechanisms. Therefore, the purpose of this study is to investigate the effect of management ability on the relationship between the quality of corporate governance and the performance of intellectual capital. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of Tehran Stock Exchange companies have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 1393 to 1398. The results show that increasing the quality of corporate governance leads to improving the performance of the company's intellectual capital and management ability also intensifies this relationship.

In this article, we are going to look at Schmidt's point of view on the one hand and compare it to Edwards and Bell's point of view (E&B) on the other.The main motivation in writing this article is the existence of some differences and similarities between the theories and views of these two scientists, and while expressing their views, a comparative comparison between theories has been tried and the views of these two scientists.Although Schmidt is of Germanic descent and Edwaders and Bell are of American descent, and financial reporting systems can be very different from these two geographical areas, the formation of World War I and its economic effects on Germany and the emergence of inflation the effects of World War II and some inflationary economic events in the United States, such as Black Monday or the Six-Day Arab War, have led researchers and economists in both regions to address inflation accounting and the impact of inflation on financial statements, specially. Schmidt, Edwards, & Bell (E&B) focus on input values ​​(replacement prices), but the main difference is their view on value-added and asset-retaining profits and Edwards and Bell (E&B) emphasize the use of real financial capital.

The purpose of this study is to investigate the effect of board diversity on firm risk-taking by explaining the moderating role of the effects of board independence, CEO duality and free cash flows in companies listed on the Tehran Stock Exchange, along with practical suggestions. 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 1398. The results of the first hypothesis of the research showed that the diversity of the board of directors has a significant effect on the company's risk-taking. The results of the second hypothesis indicate that the independence of the board of directors has a significant effect on the relationship between the diversity of the board of directors and the company's risk-taking. The findings of the third hypothesis also show that board duality has a significant effect on the relationship between board diversity and firm risk-taking. Finally, the findings of the fourth hypothesis show that free cash flow has no significant effect on the relationship between board diversity and firm risk-taking.

The value of a company from the perspective of the investors is an important issue. How a company performs, capital returns and profits are effective to determine the value of the company. The investors and the shareholders are always looking for a company to invest in, that the company has high value and provides the needed assurance of them about company's performance and financial information. Due to the auditors have a significant role in reassuring investors by reviewing financial statements and reporting accurate, complete and impartial information; In this study, the characteristics of auditing and its impact on the future value of companies listed on the Tehran Stock Exchange and Securities, were investigated. In this regard, 176 companies as the samples, through the systematic elimination between 1390 and 1398, with the aim of studying the impact of the audit committee criteria (size, expertise and independence) and independent auditor criteria (size, expertise and independence) were studied. The results of this study show that the characteristics of the audit committee do not have a significant effect on the value of the company and also states that among the characteristics of the independent auditor, the expertise has a positive effect and the auditor independence has a significant but negative effect on the value of the company. The results also indicate that the size of the audit firm has a significant and negative effect and the auditor's tenure period has a positive effect on the future value of the company.

Recently, companies' goals of maximizing shareholder wealth have changed in the interests of all stakeholders. Corporate social responsibility reports are a good criterion for assessing the extent to which companies pay attention to corporate stakeholders, including the community. Therefore, the purpose of this study is to investigate the effect of employee productivity on the relationship between social responsibilities and financial performance. This research is applied in terms of purpose and analytical in nature. To collect its data, the financial statements of Tehran Stock Exchange companies have been used. The statistical sample of the research is 105 companies listed on the Tehran Stock Exchange during the years 2014 to 2020. The results show that there is a positive and significant relationship between social responsibilities and financial performance of the company and employee productivity intensifies the relationship.