نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 47 (پاییز 1400)

This study examines the factors affecting the delay in submitting the audit report of companies listed on the Tehran Stock Exchange. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 117 companies have been selected as the research sample and in a period of 7 years, between 1392 to 1398 has been researched and studied. Data panel analysis method was used to analyze the data. The results of research hypotheses have shown that the size of the company, the size of the board of directors, the existence of the audit committee and the concentration of ownership have a negative and significant effect on the delay in submitting the audit report. On the other hand, the effect of audit firm size, audit complexity, dual role of CEO and dispersion of ownership on the delay in submitting the audit report is positive and significant.

Competition in the product market by reducing the efficiency of managers, increasing transparency in decision-making, improving the level of accountability of managers, reducing the risk of incorrect investment decisions and realizing prices in the market can reduce representation problems and information asymmetry between managers and stakeholders. This factor reduces the risk of falling stock prices. The purpose of this study is to evaluate the relationship between overtaking in the commodity market and the risk of stock devaluation 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 112 companies in the period 1392 to 1397. Logistic regression method has been used to test the hypotheses of this research. The findings of this study showed that there is a significant relationship between competition in the product market and stock price risk. To prove this hypothesis, Herfindahl-Hirschman index and Lerner index were adjusted Lerner index and all direct and significant relationship between competition in product market and Proved stock price risk. That is, as the Herfindahl-Hirschman index rises and the Lerner index rises, so does the risk of a stock falling. The results of this research can pave the way for capital market activists and other investors.

This study aims to investigate the impact of peer knowledge sharing and leadership support on innovative and financial performance with the role of knowledge management success in the organization and with a practical approach in Tejarat Bank of Tehran. A questionnaire consisting of 19 questions with a five-point Likert scale was used to collect data. First, the questionnaire was approved from the perspective of experts in terms of content validity. Then, the validity of the structure was performed using confirmatory factor analysis technique. The value of AVE for all variables was above 0.5 and convergent validity was confirmed. Cronbach's alpha and composite reliability were calculated for reliability. Cronbach's alpha coefficient and CR value of all variables were obtained above 0.7. Therefore, the reliability of the questionnaire has been evaluated as desirable. The statistical population of this research is all the employees of Tejarat Bank of Tehran, 1364 people and the questionnaire was randomly given to 302 employees. To test the research hypotheses, the technique of partial least squares and Smart Pls software have been used. The results showed that all hypotheses are confirmed, ie the sharing of peer knowledge and leadership support have a significant impact on the success of knowledge management. Leadership support had a significant effect on peer knowledge sharing. Success in knowledge management and innovative performance have a significant impact on financial performance. Innovative performance also had a significant effect on financial performance

The firm value is very important for shareholders, investors, managers, creditors and other stakeholders in assessing the future of the company and its impact on estimating the risk and return on investment and stock prices. Therefore, it will be useful to identify the factors that affect the firm value. Social responsibility reporting is related to the economic, ethical, social and environmental aspects of the company. For this reason, it is important to note whether shareholders use the social responsibility reporting information in the data set to value the stock. Based on the above, the purpose of this study is to investigate the effect of social responsibility on the firm value with the adjusting role of family ownership in companies listed on the Tehran Stock Exchange. In order to achieve the above objectives, two hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 100 firms was selected from the firms listed in Tehran Stock Exchange during the period 2012 to 2019. Multivariate regression model based on combined data was used to test the research hypothesis. The results of this study show that there is a positive relationship between corporate social responsibility and firm value, which means that with increasing corporate social responsibility, firm value will increase; In addition, family ownership affects the relationship between social responsibility and firm value.

The purpose of this study is to investigate the relationship between management ability and strong investment response (expansion and contractionary investment) in companies listed on the Tehran Stock Exchange. Based on the research objectives, research hypotheses were developed. For this purpose, the statistical sample of this research was 96 companies listed on the Tehran Stock Exchange between 1394 and 1398. This research is experimental in terms of research method and applied in terms of purpose, in which the real information in the financial statements of companies is used to collect information and data from the library method. Due to the fact that the research data is a type of conventional composite data, Ivyus software has been used to estimate econometric models and analyze the data and tests. The results of the first hypothesis of the research indicate that there is a significant relationship between management ability and contractionary investment. The results of the second hypothesis of the research show that there is no significant relationship between management ability and expansionary investment.

a traditional set of relevant functional and functional indicators makes managers attend several areas rather than focusing on limited resources . therefore , they should be avoided . the correct use of the system based on limiting factors requires the use of a full set of supporting performance measures and reporting systems . The key concept behind this new system is to use a measure or report that is solely and fully focused on the performance of the company 's generative system , which is realized with the criterion of the optimal performance - based optimal performance based on limited resources . in this paper , we examine the explanatory power of accounting accounting for performance measurement , relative to traditional criteria in cement industry firms in tehran stock exchange in the years 1397 and 1398 . the results of testing hypotheses show the existence of meaningful difference of criteria for measuring the performance of selected firms relative to traditional criteria .

This study investigates the effect of corporate governance on the relationship between CEO compensation and audit fees in companies listed on the Tehran Stock Exchange. The present study is applied in terms of purpose and is causally (post-event) in terms of correlation methodology. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 111 companies were selected as the research sample and were surveyed in a weekly period between 2013 to 2019. Eviews software version 9 and multiple regression based on composite data were used to test the research hypotheses. The results of the study show that there is a positive relationship between CEO compensation and audit fee, which means that with increasing CEO compensation, audit fee will increase; In addition, corporate governance affects the relationship between CEO compensation and audit fee.

The main purpose of this study is to investigate the effect of revaluation of fixed assets on the relationship between managers' distrust and return on investment. This research has a hypothesis. The research done in terms of the type of purpose is part of applied research and the research method is correlation in terms of nature and content. Panel analysis has been used to analyze the hypotheses. The results of the hypothesis test show that the revaluation of fixed assets has a positive effect on the relationship between managers' distrust and return on investment.

Managers have a lot of incentive to hide the bad performance of undesirable projects and over-invest, which leads to falling stock prices. By increasing the risk of financial turmoil, business executives have a higher incentive to avoid spreading bad news effectively. Hide the poor performance of their companies. In general, the view is that the risk of financial turmoil for a company with the basic information it has about the company and market performance can be an early warning sign of impending stock returns problems. Financial turmoil has a significant effect on stock returns. The purpose of this study was to investigate the relationship between stock price fall risk, financial turmoil and stock returns in the Tehran Stock Exchange. The statistical population of this research is Tehran Stock Exchange companies; the statistical sample size was 127 companies. Data collection is done by two methods of library and financial reference. Eviews software was used to analyze the data. The results showed that there is a positive and significant relationship between financial turmoil and stock returns. Also, stock liquidity has played a positive adjusting role in the relationship between stock price risk and stock returns.

The transition to accrual accounting in the public sector began in practice in the 1990s. This move was made to prove the usefulness of accrual accounting in the public sector through scientific studies and practical experience. It has been observed that the most appropriate basis that can be used in public sector accounting is the full accrual basis or the modified accrual basis. However, despite the developments of the last two decades in the field of public sector accounting and financial reporting in the world, the modified cash accounting basis is still used in Iran and even the reforms in the country's budgeting system have not changed this situation. In this article, while examining the accrual and cash system and the obstacles to the transition to the accrual accounting system, the existing conditions in the government system of Iran are described and also the factors of non-implementation of the accrual basis are discussed. Finally, based on the relevant content, the adequacy of cash and accrual accounting systems in Iran will be evaluated.