نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 56 (بهار 1401)

In this study, the effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure in Tehran Stock Exchange has been investigated. The statistical sample of the research, which has been selected by systematic elimination method, includes 114 companies among the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The research is descriptive-correlational and multivariate regression and combined data have been used to test the research hypotheses. The result of the research hypothesis shows that only the money supply affects the relationship between the comparability of cash flows and the structure of debt maturity.

Cash plays an important role in the survival and survival of a business unit. Firms that do not have sufficient cash for possible future investments will not incur transaction costs associated with converting assets into cash or financing from outside the company and will be able to respond quickly to market changes. So companies use more cash flow to stay competitive. On the other hand, in conditions of recession, the entity prefers to save its cash to maintain its level of competitiveness in order to achieve its goals or maintain its cash balance to withstand the negative shocks of foreign capital markets. But due to the lack of appropriate scientific and empirical evidence, the present study investigates the relationship between product market competition and firm cash holding with emphasis on business cycle adjustment. In this regard, a sample of 130 listed companies was selected and tested during the period 2012-2017. The results using multivariate regression method show that competition in the product market leads to an increase in the level of cash holding and the second hypothesis results show that the business cycle has a moderating effect on the relationship between competition in the product market and an increase in the level of cash holding. No criticism

Excessive trust as a psychological phenomenon forces CEOs to make extraordinary strategic decisions that ultimately affect organizational outcomes. The purpose of this study is to investigate the role of psychological characteristics of managers on the relationship between family corporate ownership and R&D investment. This research is applied in terms of purpose and correlation methodology. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the sample of the research in an 8-year period between 1392 to 1399. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and the companies' financial statements and then Ivyus software was used to test the research hypotheses. The results of testing the research hypotheses showed that there is a positive and significant relationship between the ownership of family companies and investment in research and development. Also, the psychological characteristics of managers (management overconfidence) have a positive and significant effect on the relationship between ownership of family companies and R&D investment.

One of the most useful criteria for evaluating performance as well as predicting the value of a company's stock is the market value added measure. Market value added is the present value of the company's past plans and profits and shows how the company has successfully used its capital, anticipated and planned for profitable opportunities, and since improving financial transparency has improved investment issues. It becomes. Therefore, the purpose of this study is to investigate whether the quality of financial reporting has an effect on the market value added of companies listed on the Tehran Stock Exchange? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 1393 and 1399 and with a sample of 120 companies and multivariate linear regression, this issue was examined. The results of testing the hypotheses showed the quality of financial reporting on market value added. It has a significant and direct effect, that is, in a way, with increasing the quality of financial reporting, the added value of companies's market also increases.

In this study, the effect of managers' characteristics on the relationship between investor behavior and investment of companies listed on the Tehran Stock Exchange was investigated. For this purpose, 130 companies were surveyed during the period 1390 to 1399. The required financial data were extracted by referring to financial statements and financial software and summarized, classified and calculated by Excel software and finally analyzed by Eviews software using multivariate regression. Findings showed that there is a significant relationship between investor behavior and management investment decisions. Management and financial literacy of management do not affect the relationship between investor behavior and management investment decisions.

The purpose of this study is investigating the Relationship Between financial distress and financing constraints with trade credit provisions. The research is applied in terms of the type of purpose and the research method is cause and effect in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and to analyze the hypotheses, panel analysis has been used. To collect information, data from 146 companies listed on the Tehran Stock Exchange in the period 1392-1399 have been used. The results of this study show that there is a significant and positive relationship between the financial distress of the company and accounts payable to total assets; there is a significant and negative relationship between the company's financial distress and accounts receivable to total assets. There is a positive and significant relationship between company financial constraints and accounts receivable to total assets; but there is no significant relationship between the company's financial constraints and accounts payable on total assets.

The present study seeks to find the effect of customer and supplier relationships and debt costs in Eghlid sugar factory. In order to be accountableTo research questions and also the realization of research goals, after reviewing the research literature and finding different dimensions of chain management variablesProviding and managing customer relationship, research plan and research method were determined and after operational definitions and making a questionnaireMeasuring the dimensions of the mentioned variables, 260 employees of different departments of Eghlid Sugar Factory were selected and given a questionnaire.Using structural equation modeling (LISREL), various structural models were implemented until the best structural model was eliminated.Executed models were selected. After the implementation of the model, the final research model that had better fit indices than other modelsSelected.After the implementation of the model, the final research model that had better fit indices than other modelsSelected. The results show that all the variables described and the relationships between them are direct, which is reinforced byAnd the optimization of each of them improves the reciprocity of the other variable. For example, by increasing the level of trust in supply chain management, maintaining andCustomer care improves and also mutually improving customer care leads to increased trust in chain managementDebt will be secured and reduced. Therefore, different dimensions of customer relationship management and supply chain management and debt cost asCoexistence affects each other and strengthens each other.

The issue of investment sensitivity is one of the topics that has recently been considered by financial researchers. This literature is more clearly related to the financing literature and the investment literature. Each company-specific transaction has a unique amount of economic risk and tax law uncertainty; And as the transaction between economic risk and tax law uncertainty about the company's overall tax strategies increases, so does the company's overall tax risk. The economic component of decisions is actions with reactions by taxpayers (tax authorities) that lead to unforeseen tax returns. The purpose of this study was to investigate the effect of tax risk on the investment sensitivity of companies listed on the Tehran Stock Exchange. It was analyzed that the results showed that tax risk has a direct and significant effect on investment sensitivity, that is, with increasing tax risk, investors' sensitivity also increases.

Some changes in the audit opinion may be considered better or worse than other comments. Depending on the direction of these statements, their impact on the quality of financial statements may change. The purpose of this study is to investigate the effect of internal audit on the relationship between changing the auditor's opinion and the quality of financial reporting. The research method of the research hypothesis is a multivariate regression model in a composite data set.All companies are listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as a research sample in a 9-year period between 2012 and 2012. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and the companies' financial statements and then Ivyus software was used to test the research hypotheses. The results of testing the research hypotheses showed that changing the auditor's opinion has a negative and significant effect on the quality of financial reporting; However, internal audit affects the effect of changing the auditor's opinion on the quality of financial reporting.

Manipulation of financial reports is influenced by behavioral and non-behavioral factors. One of the behavioral factors is the personality traits of Machiavellianism and narcissism. In psychology, these two behaviors are called dark personality traits that can affect people's honesty and good behavior. Accordingly, this study seeks to investigate the effect of managers' personality traits on the tendency to manipulate financial statements. In this research, 118 companies listed on the Tehran Stock Exchange in the period 1399-1399 have been studied. To test the hypotheses, Pold regression models were used. The results indicate that the personality traits of Machiavellianism and narcissism of managers have a positive and significant effect on the tendency to manipulate financial reports.