نشریه تحلیل بازار سرمایه
سال دوم شماره 3 (پیاپی 6، پاییز 1401)

Managers can influence the company's social responsibility activities with their behaviors and reduce or eliminate the effects of the company's decisions and activities in the field of social responsibility; Corporate social responsibility is a type of corporate governance that the company can use to protect stakeholders from possible misbehavior of managers and thereby reduce information ambiguity as well as debt costs. Therefore, the purpose of this study is to investigate the effect of social responsibility on systematic risk by considering the role of debt cost adjustment. This study analyzes the information of 115 companies listed on the Tehran Stock Exchange during the years 2016 to 2016. In this study, multivariate regression model has been used to test the hypotheses. The results of this study show that social responsibility has no effect on systematic risk. The results also showed that the cost of debt has no moderating effect and does not affect the relationship between social responsibility and systematic risk.

The purpose of the present study is to investigate the role of corporate governance system in reducing the probability of fraudulent reporting of financial statements of listed companies in Tehran Stock Exchange. Fraudulent financial reporting in the financial statements of companies listed on the Tehran Stock Exchange using unaudited audit statements, tax differences with the taxation area according to the Income Tax Savings Note and the tax filing clause, and the existence of annual adjustments with The significance and financial statements of the revised financial statements have been weighed. The corporate governance system is also examined from five dimensions. The size of the board of directors, the independence of the board of directors, the number of board meetings, the financial knowledge of the board of directors, and the separation of the board from the CEO as mechanisms of the corporate governance system have been studied and its impact on financial statement fraud. Therefore, due to the importance of fraudulent financial reporting in the financial statements and their effects, 183 companies were selected from Tehran Stock Exchange for a period of 6 years from 2009 to 2020,. The findings of the study show that the size of the board of directors, the financial knowledge of the board of directors and the separation of the role of the board of directors from the CEO did not reduce the power of fraudulent financial reporting.

Cost stickiness is rooted in the conscious decisions of managers. Theoretically, managers' decisions about resource adjustment depend on various factors, one of which is the issue of managers' organizational culture. Thus, culture can affect the asymmetric behavior of costs through resource adjustment costs, managers' expectations of customers' future demand, and also differences in managers' reward incentives. Therefore, in this research, the relationship between the elements of organizational culture of managers and the asymmetric behavior of costs on the Listed Firms in Tehran Stock Exchange has been investigated. For this purpose, the information of financial statements of 167 companies in the period of 2010 to 2019 has been collected. This research is quantitative research and the research method is correlation and regression analysis with combined data was used to test the hypotheses. The research results indicate that there is no significant relationship between uncertainty avoidance, power distance, individualism, masculinity and cost stickiness.

Report readability is an important tool for effective communication between companies and users of company information. Considering the importance of the readability of the report and its financial consequences, this research has been conducted with the aim of investigating the impact of the readability of the financial report on the financing policy, emphasizing the role of corporate governance in companies admitted to the Tehran Stock Exchange. The research sample includes the data of 142 companies admitted to the Tehran Stock Exchange, in the period from 2009 to 2018. Multivariable regression models with panel data have been used to test the research hypotheses. To measure the readability, two indices of fugue and text length were used, and to measure the quality of corporate governance, the model of Jabarzadeh Kongerloi et al. (2013) was used. The obtained results show that the readability of the financial report has a significant direct relationship with business credit and a significant negative relationship with cash retention. In other words, companies with more readable financial reports receive more business credit from suppliers. And they keep less cash. Additional analysis shows that strong corporate governance quality moderates and strengthens the positive relationship between liquidity and business credit, as well as the negative relationship between liquidity and cash holdings.

Narcissism, which is considered as a personality structure, can affect managers' judgments and decisions regarding the possibility of various outcomes. Narcissism among managers plays a vital role in carrying out activities related to corporate social responsibility and research and development costs. Based on this, the aim of the current research is to relate managers' narcissism with research and development costs based on the moderating role of corporate social responsibility performance. In this research, two measures of managers' cash rewards and the size of managers' signatures have been used to measure managers' narcissism. In terms of purpose, the research is applied and correlational. In this regard, 132 companies were selected as sample member companies that were active in the Tehran Stock Exchange during 2019-2020. The research data was collected from the real financial statements of the companies through the Kodal website and compiled using Excel software. The hypothesis testing method is multivariate regression using Image J and Eviuse 12 software. The findings showed that managers' cash bonus and the size of managers' signatures have no significant relationship with research and development costs. The company's social responsibility performance has a positive and significant relationship with research and development costs. The performance of social responsibility of the company does not have a moderating role on the relationship between managers' cash rewards and the size of managers' signatures with research and development costs. The results of this research add to the development of the literature related to managers' narcissism and research and development costs.

The purpose of this research is to investigate the relationship between management ability with financial constraints and cash holding value. Demarjian et al.'s model was used to measure management ability, Falkander and Wong's model was used to measure cash holding value, and White and Wu's index was used to measure financial constraints. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange in the period from 2014 to 2019, and the purposeful elimination method was used to determine the size of the statistical sample. Finally, 151 companies were selected as a statistical sample. The statistical results showed that management ability in companies reduces financial restrictions and improves cash holding value. Hence, it can be concluded that the ability of management becomes an important factor in improving the company's investment decisions and the efficiency of its operations. The selection of capable managers has led to an increase in efficiency and productivity in the company, which can lead to the success of the company in the industry.

The personality traits of Machiavellianism, anti-socialism and narcissism constitute the dark three personalities. The purpose of this study is to investigate the dark triple management personality and financial reporting manipulation.

This research is a quasi-experimental and applied research and a descriptive-correlational research. Its statistical population is all financial managers of companies listed on the Tehran Stock Exchange in 1400. For this purpose, 200 questionnaires were distributed and 128 questionnaires were analyzed. To analyze the data, statistical methods of correlation analysis were used to determine the relationship between the dark triple management personality and manipulation in financial reporting.

The results of data analysis showed that there is a significant relationship between the dark triple management personality and financial reporting manipulation. There is also a significant difference between the levels of the dark triple managerial personality and the manipulation of financial reporting.

This study can help the ethical decisions of financial managers in organizations.

The present research has been carried out by designing the auditor's narcissism model in the auditing work environment on the logic of hidden content analysis. The research method is qualitative and based on phenomenological theory. A semi-structured interview method was used to collect data. The statistical population of the research was made up of all professors and experts in the fields of psychology and auditing. The sampling method was purposeful and snowball. In order to analyze the data, the primary coding process was used using Max QDA software version 2020.The results showed that in the data analysis using the open coding technique, 47 primary codes were identified, and by classifying these concepts, four main categories including arrogant and aggressive, vulnerability, arrogant and big secretive and empathetic, as well as in the following The analysis of nine core codes including self-infatuation, psychotherapy, environmental factors, spiritual factors, acquired factors, biological factors, professional ethics, audit quality and competition in the audit market is included in the model. Finally, according to the mentioned categories and indicators, the auditor's narcissism model was presented in the auditing work environment.