نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 68 (زمستان 1401)

One of the methods of working capital management is to maintain the appropriate and optimal level of cash in order to be able to react appropriately in critical situations and keep the company safe from facing the risk of bankruptcy, therefore identifying the factors affecting the maintenance of cash is important Is. The purpose of this research is to investigate the effect of audit committee characteristics on the relationship between the experience of the CEO and the level of cash retention. In this research, 144 companies admitted to the Tehran Stock Exchange between 2013-2014, which were selected by the method of systematic elimination, were examined. In terms of its purpose, the current research is a part of applied research using the post-event approach. The results of the research using the random effects model show that the tenure of the audit committee members does not affect the level of cash retention. But the size of the audit committee and the level of experience of the members of the audit committee have a significant and positive effect on the level of cash retention. Also, audit committee characteristics have an effect on the relationship between CEO experience and cash holding level.

The purpose of this research is to determine the relationship between real profit management and accrual profit management with accounting conservatism. In this research, accounting conservatism has been measured using the model of Khan and Watts (2009). Real profit management has been measured using Roy Chowdhury's (2006) model integrated index. The current research is applied in terms of purpose and a posteriori in terms of methodology. The statistical population is the companies admitted to the Tehran Stock Exchange and 130 companies have been included in the statistical sample with the purposeful sampling method. The research period is 1994-1998. Regression analysis has been used to test the hypotheses. The results show that real earnings management has an inverse relationship with accounting conservatism, but accrual earnings management has no significant relationship with accounting conservatism.

The main purpose of the current research is to investigate the effect of audit quality on the company's performance based on the sustainable growth rate, emphasizing the role of competition in the product market. The statistical population of the research is all the companies admitted to the Tehran Stock Exchange, and using the screening method, 130 companies were selected as the research sample and were examined in the 9-year period between 2013 and 2021. The results of the research hypotheses test showed that there is a direct and significant relationship between audit quality (auditor expertise) and competition in the product market with the company's performance (sustainable growth rate). It strengthens the company's audit and performance based on sustainable growth rate .

Today, knowledge as the most important capital has replaced physical capital, especially in a competitive and technological environment. Therefore, the concept of intellectual capital has been widely applied. Intellectual capital is manifested in customers, processes, information, trademarks, human resources, and organization systems. and plays an increasing role in creating sustainable competitive advantages. In this research, descriptive statistics techniques including frequency tables have been used to analyze the data in order to identify the statistical sample, and using parametric tests, the accuracy and correctness of the research assumptions have been investigated. In this analysis, the researcher has analyzed the demographic data collected from the sample using appropriate descriptive analysis tools.The results of the first hypothesis test state that at the confidence level of 95%, considering that the significance level (0.000) is smaller than the error rate, therefore the hypothesis H0 is rejected and H1 is accepted.The results of the above second hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore, the hypothesis H0 is rejected and H1 is accepted.The results of the third hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore, the hypothesis H0 is rejected and H1 is accepted.The results of the fourth hypothesis test state that at the 95% confidence level, considering that the significance level (0.000) is smaller than the error rate, therefore the hypothesis H0 is rejected and H1 is accepted.

The current research was conducted on the topic of investigating the implementation strategies and obstacles to the implementation of money laundering based on the recommendations of the FATF, a case study was conducted in the National Bank of Iran. In terms of the purpose, the current research is of an applied type, and in terms of the data collection method, it is descriptive and of a survey type, in this regard, the data is analyzed descriptively and analytically based on proportional statistical techniques. The statistical population includes the employees of Saveh National Bank, whose number of employees is 135. The statistical sample is based on Cochran's formula and with an error rate of 0.05 for the population of this research in the number of 100 samples. Research data were collected by questionnaire. Data analysis was done by SPSS software. The results showed that the presence of detection controls, the presence of corrective controls, and the presence of preventive controls are effective in reducing the obstacles to implementing money laundering.

In recent years, social capital has been one of the most important variables explaining the level of welfare development of communities and local development at various levels and has been the focus of policy makers and planners, hence the main goal of this research is to determine the relationship between social capital on financial performance and The role of mediating entrepreneurial activities in the dairy producing companies of Shahriar. The present study is descriptive and analytical type, which was analyzed using the questionnaire tool among the dairy producing companies at the level of the employees of the producing companies located in Shahriar. The results have been done using SPSS and SmartPLS software, and the results indicate that internal social capital has a positive and significant effect on the organization's financial performance with the role of mediating service innovation, risk power, and strategy renewal. External social capital has a positive and meaningful effect on the organization's performance with the role of mediating innovation in services, risk power, and strategy renewal. Therefore, social capital has a positive and meaningful effect on financial performance with the role of mediating entrepreneurial activities.

The purpose of this research is to investigate the impact of corporate governance mechanisms, profitability, financial leverage and profit management on tax avoidance in Tehran Stock Exchange. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse 11 software. The statistical population of this research is based on the method of systematic elimination from among 159 companies admitted to the Tehran Stock Exchange during the period from 2010 to 2019. The results of hypotheses one to five respectively showed that the number of audit committee members has an inverse and significant effect on tax avoidance. The independence of the board of directors has an inverse and significant effect on tax avoidance. Company profitability has an inverse and significant effect on tax avoidance. The financial leverage of the company has a direct and significant effect on tax avoidance. Profit management has a direct and significant impact on tax avoidance. Tax avoidance can be a reflection of the agency problem theory and may lead to tax decisions that follow the manager's personal interests. Therefore, one of the challenges facing the shareholders and the board of directors is to find control methods and incentives to minimize agency costs. Companies that have a high amount of financial leverage; due to the increase in the risk of bankruptcy; Most of them try to avoid taxes. Avoiding paying taxes can provide financial resources to the company, which will increase the profitability and reduce the financial leverage of the company, which will be accompanied by manipulation of financial statements and profit management, and on the opposite point, it can cause the company's discredit and increase the cost of agency. .

The purpose of this research is to investigate the effect of tax avoidance and corporate governance on the bankruptcy risk of companies in Tehran Stock Exchange. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse 11 software. The statistical population of this research is based on the method of systematic elimination from among 159 companies admitted to the Tehran Stock Exchange during the period from 2015 to 2019. The results of the first hypothesis showed that paying taxes has an inverse and significant effect on bankruptcy risk. The second hypothesis showed that institutional ownership, managerial ownership and independence of the board of directors have an inverse and significant effect on the risk of bankruptcy, and the size of the board of directors and the size of the audit committee have no effect on the risk of bankruptcy. Despite the apparent benefits of increased liquidity from tax avoidance, our findings suggest that, overall, the costs of tax avoidance (rooted in increased agency costs, litigation, and default risk) far outweigh these benefits. The measures to avoid paying taxes are related to obtaining management rent, the lack of transparency of shares and the significant risk of legal prosecution and punishment (Foroghi et al.). All these factors can mediate the relationship between tax avoidance and bankruptcy risk. institutional owners with sufficient financial resources and expert managers to the capital market; They can manage the company well and effectively monitor the behavior of company managers. Therefore, institutional ownership improves the performance of the company and reduces the risk of bankruptcy.

In this research, the relationship between stock liquidity and stock dividend was examined. To achieve this goal, in this research, the hypotheses were tested using a statistical sample of 108 companies admitted to the Tehran Stock Exchange, which includes 630 observations between the years 1390 and 1395. In order to measure the liquidity, the indicators (Amihood illiquidity ratio, number of stock trading days, number of transactions, frequency of stock turnover and the gap between bid and offer prices) were used. And in order to measure dividend, the ratio of dividend paid per share to profit per share was used. The results of the research showed that among the criteria of stock liquidity, there is a positive and significant relationship between the illiquidity ratio of Amihud and dividends, but there is an inverse and significant relationship between the number of transactions, the number of stock turnovers and dividends.

The purpose of this research is to investigate the moderating effect of the institutional environment on the relationship between the voluntary disclosure of corporate social responsibility and the demand for independent auditors. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse software. The statistical population of this research is based on the method of systematic elimination from among 141 companies admitted to the Tehran Stock Exchange (1305 years-companies) during the period from 1391 to 1399. The results of the first hypothesis showed that the voluntary disclosure of corporate social responsibility has a significant and positive effect on the demand for independent auditors. The results of the second hypothesis also showed that the moderating role of the institutional environment has a significant and negative effect on the relationship between corporate social responsibility disclosure and the demand for an independent auditor. In Iran, since social responsibility policies have become more serious, companies have gradually realized the importance of social responsibility for business development and increasing their brand reputation. According to the researcher, the relationship between the disclosure of the company's social responsibilities on a voluntary basis and the request for an independent audit can be influenced by various motivations for disclosure, which, according to the type and organizational structure in Iran, the political motivation and the motivation of the managers' personal benefit, can influence this relationship. It should be reflected in choosing the type of strong or weak auditor or audit firm.