نشریه چشم انداز حسابداری و مدیریت
سال چهارم شماره 50 (زمستان 1400)

The purpose of this study is to investigate the relationship between the disclosure of forward-looking information and the volatility of stock returns in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and descriptive in terms of cognition method and is in the category of quasi-experimental, correlation and post-event researches. The statistical population of the study includes all companies listed on the Tehran Stock Exchange. The statistical sample of the research includes 114 companies during the years 1391 to 1397 that have been selected through systematic elimination. Necessary information for theoretical foundations and research background has been collected using the library method. In order to collect the data required to measure the research variables, the new Rahvard software as well as the information available on the website of the Tehran Stock Exchange have been used. The research hypotheses were tested using multivariate linear regression model and the combined data was performed using the ninth version of Ives software. Research findings show that there is a relationship between disclosure of forward-looking financial information and volatility of stock returns.

The main purpose of this study is to Survey the effect of Internal control systems on the relationship between earnings management and future performance in companies listed on the Tehran Stock Exchange during the years 1393 to 1397. In this research; Profit management as an independent variable, the future performance of the company as a dependent variable and the company's internal control systems (the existence of an internal auditor unit) as a moderator variable. Financial leverage, company size and accrual ratio are also considered as control variables. The statistical sample of the research includes 159 companies that have been selected through the systematic elimination method. The research method is descriptive-correlation with applied approach. The method of collecting information in the theoretical foundations section is from the library method and in the hypothetical testing section is from the financial document documenting method. The statistical method used in this study is multiple correlation and regression method.The results of the hypothesis test showed that earnings management has an adverse effect on the company's future performance. Also, the internal control system through the existence of an internal auditor reduces the inverse relationship between profit management and the company's future performance.

This study was conducted to investigate the impact of sustainable marketing activities, brand image on customer loyalty with the mediating role of customer satisfaction and trust in Central Insurance. The present study is a fully applied study in terms of its purpose. It is also a descriptive-survey research in terms of nature and method, and it is a causal research because it tests the effect of independent variables on the dependent. The statistical population of this study was all customers of Tabriz Central Insurance Organization, from which a sample of 385 members was selected by simple random sampling. The data collection tool of this research was standard and researcher-made questionnaires that their validity and reliability have been tested and proven in the research process. In order to test the hypotheses of this research, the structural equation model was used. The results of testing the hypotheses showed that sustainable marketing activities affect the brand image. Brand image affects customer satisfaction. Brand image affects customer trust. But the brand image did not affect customer loyalty. Customer satisfaction also affected customer loyalty. In addition, the results showed that customer trust had an effect on customer loyalty.

One of the most important factors influencing the auditor's fee to compensate for the auditor's risk and effort is the issue of representation to maintain cash. Companies with a high level of liquidity holding, and high growth prospects, invest their growth potential within the company, which makes capital markets less interested in investing in such a company. Do not have any. In addition, companies with high liquidity retention and good growth prospects need more effort from auditors. Therefore, the purpose of this study is to investigate the relationship between the characteristics of the CEO, cash holdings and the auditor's efforts in companies listed on the Tehran Stock Exchange. This research is applied in terms of purpose and semi-experimental in terms of research design, because in the quasi-experimental (non-experimental) research method, the researcher studies the relationships between variables that he has not manipulated, and how they have happened in the past. It observes them on the desired variables and is descriptive in nature and method. In the course of this research, three hypotheses were formulated and 132 companies (660 years of company) were selected through systematic elimination sampling for a period of 5 years between 2016 and 2016. The regression model of the research was investigated and tested using the combined data method with a fixed effects approach. Also, the multivariate regression method developed from the research results showed that there is a positive and significant relationship between cash retention and auditing fees. A negative and significant relationship was found between management experience and auditing fees. In addition, there was a significant negative relationship between management ability and auditing fees.

The purpose of this study is to investigate the impact of management accounting information system, innovation strategy, human capital and internal process performance on financial performance. This study, according to the applied purpose, the type of data is quantitative and the method of implementation is descriptive-survey correlation and the statistical sample includes 264 people. According to the assumptions of statistical tests, structural equation modeling methods were used using PLS. Software. The results of the first hypothesis showed that the management accounting information system has a significant effect on the financial performance of the company. The results of the second hypothesis showed that the innovation strategy has a significant effect on the financial performance of the company. The results of the third hypothesis stated that human capital has a significant effect on the financial performance of the company. The fourth hypothesis also showed that the performance of the internal process has a significant effect on the financial performance of the company.

The purpose of this study was to investigate employee satisfaction with telecommuting on organizational performance. The statistical population of the study is teleworkers in Tehran Education Organization. The hypotheses of this research were derived based on Morgan telecommuting theory and were selected for statistical sampling in this research using census method. The research tool was a researcher-made questionnaire that was analyzed after completion. Descriptive and inferential statistical methods were used to analyze the data. The results show that there is a significant relationship between demographic variables of employees and their satisfaction with telecommuting. In addition, the results show that there is a significant relationship between employees' personal variables and their satisfaction with telecommuting. Also, the research findings showed that there is a significant relationship between organizational variables and their satisfaction with telecommuting in Tehran Education Organization.

The aim of this Research was to investigate the effect of political Connections on Firm value and profitability in companies listed on the Tehran Stock Exchange during the years 2016-2020 over a period of 5 years. The research method is correlational. In this Research, the statistical population of this study consists of all companies listed on the Tehran Stock Exchange. The political Connections variable is considered as the political Connections variable of companies that hold more than 20 Percentage of government shares. The value of the company is calculated based on Kyoto and the profitability variable of the company is also calculated from dividing the net profit by the assets.The results of the first hypothesis showed that political Connections has a direct and significant effect on the value of the company. Also, regarding the results of the second hypothesis, political Connections had a direct and significant effect on profitability. Regarding the control variables, the variables of financial leverage and firm size in the first hypothesis had a direct and significant effect on firm value. In the second hypothesis, the variables of financial leverage, company size, cost of capital had a direct and significant effect on profitability. Other control variables such as CEO tenure, research and development costs were not associated with related variables.

The purpose of this study is to investigate the relationship between managerial ownership and the size of the audit firm and the audit fee. In order to test the research hypotheses, linear regression has been used for manufacturing companies listed on the Tehran Stock Exchange between 2013 and 2018. In this study, the size of the audit firm (audit quality) and the audit firm fee (audit risk) are considered as dependent variables and managerial ownership as an independent variable. Based on the systematic elimination method, 131 companies were selected as the statistical sample of this study. The results show that in companies where the interests of managerial ownership are located in the convergence zone (at the level of 5 to 20%) with increasing managerial ownership, the quality of auditing decreases. In companies where managerial ownership interests are located in the entrenchment zone (less than 5% or more than 20%), there is no significant relationship between managerial ownership and audit quality. In companies where the interests of managerial ownership are located in the convergence zone (at the level of 5 to 20%), with increasing management ownership, the audit risk decreases. In companies with managerial ownership interests located in a entrenchment area (less than 5%), audit risk decreases as management ownership increases. In companies where the interests of managerial ownership are located in the entrenchment zone (more than 20%), with increasing managerial ownership, the audit risk increases. Findings show that the extent of managerial ownership benefits in a company can affect management motivations for the type and quality of accounting. This can affect companies 'desire for higher quality audits and auditors' assessment of customer risk.

The purpose of this study is to investigate the effect of managers' ability on competition in the product market and company behavior. The Herfindel-Hirschman index was used to measure product market competition, the three factors of firm value, firm market share growth and investment activities were used to measure firm behavior, and the Demerjian et al. (2012) index was used to measure managers' ability. In this study, the data of 114 companies listed on the Tehran Stock Exchange during the period 2013- 2019 were analyzed using multiple regression analysis based on composite data. The results showed that the ability of managers has a significant effect on product market competition, company value and investment activities. In addition, the effect of managers' ability on the growth of the company's market share was not statistically confirmed.

The economy of the Islamic Republic of Iran has suffered a lot of irreparable problems and losses in recent years due to the brutal and oppressive sanctions imposed by the United States government, which are facing problems not only within the country but also in the international community. Among the most important economic consequences of the US sanctions are: inflation, exchange rates, unemployment and banking sanctions, which we addressed in this article and found out to what extent these sanctions have had a devastating effect on the Iranian economy. Which has caused the Iranian economy to shrink in the international community. Of course, the present study attempts to address the implications of US government economic sanctions. The research is descriptive and exploratory and in terms of results, this research is applied. The results of this study can enrich the literature related to the Iranian economy.