نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 69 (زمستان 1401)

During recent decades, the growing trend of industrial progress on one hand and the limitation of natural and environmental resources on the other hand have drawn the attention of human society to the issue of environmental protection, as well as the increasing demand of stakeholders from companies to accept social responsibilities. It encourages people to get involved in environmental and social responsibilities. Therefore, considering the importance of environmental information disclosure; This research has investigated the effect of product market competition on the disclosure of company's environmental information, emphasizing the role of management ability in Tehran Stock Exchange during the period of 2013 to 2019, using the information of 125 companies. Hypotheses were tested using multiple regression and tabular data arrangement. The results showed that product market competition increases the disclosure of companies' environmental information. In other words, in the conditions of existence of a competitive market, the amount of disclosure of environmental information by companies increases. The presence of competition in the market leads to an increase in transparency and a reduction in information asymmetry, because similar and comparable information can be obtained from other competitors active in the market and used to verify the accuracy of the claims and information provided by the company's management. Contract. This increase in transparency leads to an increase in financial performance. The results also indicated that in companies with high-ability managers, the positive relationship between product market competition and environmental disclosure is intensified.

Investigating the impact of knowledge management on the intellectual capital, social capital and innovation of the company, first, the statistical description of the data obtained from the implementation of the questionnaire is discussed, and then the proposed hypotheses are tested. In order to describe the mentioned data, the mean, standard deviation, minimum, maximum, frequency and percentage indicators were calculated using SPSS software, and at the inferential level, confirmatory factor analysis and structural equation modeling (SEM) were used using Lisrel software to check the hypotheses. .The findings show that knowledge management has a positive and significant relationship between intellectual capital and social capital. Knowledge management has a significant impact on innovation. However, intellectual capital and social capital have a significant impact on innovation. On the other hand, knowledge management through the mediation of intellectual capital and social capital has a positive and significant effect on innovation. The value of this article includes concepts for the development of knowledge management and intellectual and social capital that leads to innovation in manufacturing companies. Knowledge management can improve a firm's innovation performance if it is shared and applied effectively.This paper addresses an important issue and the findings may be used by professionals and managers or others interested in advancing knowledge management that leads to innovation.

Operating cash flows are particularly important in estimating intrinsic value and shaping investment decisions. Financially constrained companies rely on internal cash flow generation. And the value of predicting cash flow is particularly important in these companies. Increasing the quality of auditing in companies increases the reliability of information, including cash flow information and its predictability. The purpose of this research is to explain the relationship between financial constraints and audit quality with the informational value of operational cash flow forecasting. This research is applied in terms of purpose and correlational in terms of nature and causal method. The statistical population of the research was all the companies admitted to the stock exchange in the period of 5 years from 1395 to 1399, and a total of 110 companies were studied through systematic elimination sampling. The dependent variable of this research is the information value of operating cash flow forecast and the independent variable includes financial constraints and audit quality. Generalized least squares regression was used to test the research hypotheses. The findings of the research showed that there is a positive and significant relationship between financial constraints and the informational value of operational cash flow forecasting. However, there is no significant relationship between audit quality and the information value of operating cash flow forecast.

In this research, we investigated how the concentration of the company's customer base is related to its disclosure methods. The studied sample includes 115 companies that were selected by systematic elimination from among the large companies present in the Tehran Stock Exchange. The studied period is between the fiscal years 1390 and 1399. Research results show that companies with a more concentrated customer base can provide less or more public disclosures than other companies. We also show that for firms with major corporate customers, the frequency of management's revenue and sales forecasts is negatively related to customer base concentration, and this relationship is stronger when there is greater investment between the supplier and customers.

This study investigated the effect of financial reporting quality, family ownership and audit quality on investment efficiency among Tehran Stock Exchange companies. In this applied, descriptive-correlational research, post-event method is used. Examining the research variables was also done using the information of the financial statements of the companies admitted to the Tehran Stock Exchange. The time period of the study includes the years 1390 to 1399 and the selected sample was selected using the accessible society method, consisting of 143 companies admitted to the Tehran Stock Exchange. Multiple regression was used in R software to classify the data collected from Excel software and to test research hypotheses. Based on the statistical analysis, the results at the five percent error level showed that there is a significant relationship between the quality of financial reporting and investment efficiency. There is no significant relationship between family-owned companies and investment efficiency. Audit quality does not moderate the relationship between financial reporting quality and investment efficiency. Audit quality does not moderate the relationship between family-owned firms and investment performance.

In general, it has been reported that the stronger the managerial overconfidence, the greater its negative impact on the firm. This study empirically analyzes the relationship between managerial overconfidence and audit report delay. In other words, the purpose of this research is to investigate the relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange. For sampling, the systematic elimination method was used, and the required data was tried to be collected in the period of 2015 to 2019 using the classic regression analysis method. The data of the present research was prepared from Rahvard Navin software. Two models of overinvestment and predicted profit were used to measure overconfidence, and Stata software was used to analyze the data. The results show that there is no relationship between managers' overconfidence and audit report delay in companies listed on the Tehran Stock Exchange; In other words, no relationship was found between the managers' overconfidence and the delay in the audit report of the companies admitted to the Tehran Stock Exchange.

Audit risk arises when auditors give an unfavorable opinion on financial statements containing material misstatements. This risk is a combination of the risk of errors or significant distortions in the process of preparing financial statements (inherent and control risk) and the risk of not being discovered through the auditor's proceedings (non-discovery risk). The purpose of this research is to investigate and explain the relationship between product diversification and audit errors. This research was observed during the period of 2015 to 2019 and was carried out using logistic regression. The results of this analysis on the statistical sample of 143 companies that were selected by systematic elimination method indicate that there is a significant and positive relationship between product diversification and audit errors. It means that, when product diversification increases, the company is associated with information complexity, which according to agency theory will lead to an increase in information asymmetry, which will lead to audit errors.

The purpose of this research is to investigate transformational leadership on job performance in CSR as a mediator and the results of its performance in SMEs, which are centers under the supervision of Sabzevar welfare department. Transformational management and leadership as a management function can play an effective role in the social responsibility of companies and organizations. From a social point of view, responsible organizations believe that they should take better care of their employees and look for a way to improve their working conditions and well-being, and this should be done continuously. The independent variable of this research is transformational leadership. Transformational leadership is focused on policies, actions and systems that influence the behavior, thinking and performance of employees. The dependent variable of this research is job performance. Performance refers to how tasks, activities and results are performed. Corporate social responsibility has the role of mediating variable in this research. Social responsibility is a set of duties and obligations that the organization must perform in order to preserve and help the society in which it operates. The assumptions of this research are based on the effect of the independent variable on the dependent variable with regard to the mediator role. The statistical population of the research is all the centers under the supervision of the welfare department of Sabzevar city. The minimum sample size is estimated according to Cochran's formula, a limited population of 105 managers and experts, who were selected by simple random sampling, and structural equation modeling was done using PLs software. To collect the required information, Bass and Olive (1985) transformational leadership questionnaires, Jeremy Gilbert's job performance and social responsibility (2010) and Bosinin and Kazlaskeit's (2012) performance results have been used. The findings have confirmed all the hypotheses of the research and made the effect of transformational leadership on job performance significant through the social responsibility of companies on the results of this performance.

The results of previous researches about the factors affecting the lack of transparency of information and the timeliness of financial reporting are limited and vague. In addition, ability is mentioned as one of the components that has been discussed a lot and has a significant impact on the internal and external factors of companies. Therefore, the purpose of this research is to investigate the effect of management ability on the lack of transparency of information and the timeliness of financial reporting in companies admitted to the Tehran Stock Exchange. For sampling in this research, the systematic elimination method was used, and according to this method, 143 companies were selected as the research sample. The data of the current research was collected from Rahvard Navin software. The results show that the ability of management does not have a significant effect on the lack of transparency of information, but the ability of management has a positive and significant effect on timely financial reporting; In other words, it can be interpreted in this way that by using capable managers, the delay in reporting can be prevented and this component can be used to reduce the delay in financial reporting.

In this research, the impact of environmental uncertainty on the relationship between stock liquidity and stock dividend was investigated. 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 the dividend, the ratio of dividend paid per share to profit per share was used, and (yield and sales volatility) was used to measure environmental uncertainty. The results of the research showed that environmental uncertainty based on sales has an effect on the relationship between the gap between the bid and offer prices and the stock dividend. On the other hand, the environmental uncertainty based on returns has a positive and significant effect on the relationship between the number of transactions, the gap between bid and offer prices and stock dividends.