نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 71 (زمستان 1401)

The aim of the current research was to investigate the effect of intellectual capital on the organizational performance (case study) of Tabriz University. The research method used was a descriptive correlation type. The statistical population of the current research was all the managers of the educational departments of Tabriz University in the academic year 2015-2016, and from this population, 215 managers were selected by multi-stage random sampling method and studied. Bontis's intellectual capital and Hersey's and Goldsmith's organizational performance questionnaires were used to collect data. Data analysis was done by Pearson correlation coefficient and regression analysis (simultaneous method). The results of the research showed that there is a positive and significant relationship between intellectual capital (human, structural and relational capital) and organizational performance in university managers. On the other hand, human, relational and structural capitals are respectively able to predict the organizational performance of managers. Therefore, paying attention to the role of intellectual capital can affect the organizational performance of managers.

Corporate sustainability performance and corporate social responsibility, not only due to increasing consumer awareness, regulations and corporate governance, but also as a factor for improving corporate performance in the long term, have been highly regarded during the past two decades and become an important issue at the level of The world has changed. Sustainable profits are part of existing profits that are permanent and their durability continues. Permanence of profits is related to the quality of profits and they argue that the amount of changes in the current components of profits that are transferred to future values ​​indicates the quality of profits. Not all reported accounting profits are permanent. Is there a significant relationship between the company's sustainability performance and profit continuity on the relationship between profit quality and future cash flow? The statistical population of companies admitted to the Tehran Stock Exchange between 1390 and 1400 and using the information of 186 companies and the multivariable linear regression method, the hypothesis was tested, and the results of the test showed that the quality of profit has a significant relationship with the future cash flow. Also, sustainability performance and profit continuity have a significant effect on the relationship between profit quality and future cash flow.

Accounting is the main indicator of economy in many countries. Without relying on accounting, no economic activity will be possible. Society has many expectations from accountants and other people must trust the standard of service provided by them. Therefore, the information provided by them should be real, reliable, honest and unbiased. In recent years, the society has seen an increase in financial scandals related to the distortions and financial frauds of a number of accountants and large accounting companies. Inadequacies in reporting and management monitoring methods have been considered as some of the major ethical problems. Therefore, this modern age and business world requires the accounting profession to maintain transparency and provide accurate financial reports. Therefore, accountants who are responsible for preparing accurate, concise and timely financial reports must meet the best standards of ethical accountability (responsibility).

The value of the company is very important for the shareholders, investors, managers, creditors and other stakeholders of the company in their assessment of the future of the company and its impact on the estimation of risk and return on investment and stock price. Also, the performance of a super-trusted manager can be examined in many ways because this characteristic Manager's behavior affects many of his decisions and policies. One of the main characteristics of these managers is that they often maintain unrealistic and unattainable goals due to their exaggerated admiration. Striving to achieve these goals drives them to participate. For this reason, overconfident managers are considered to have a large impact on company results. Therefore, the purpose of this research is to investigate whether managers' overconfidence has an effect on the value of companies listed on the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange between 1390 and 1400 and using the information of 186 companies and the multivariable linear regression method, the hypothesis was tested. According to the results of the research hypothesis test, it was observed that overconfidence of managers has a significant effect on the value of companies admitted to the Tehran Stock Exchange.

The many social and economic costs that bankrupt companies impose on their shareholders have motivated researchers to provide several studies to pay attention to bankruptcy. The purpose of this research is to investigate The effect of ownership concentration on the relationship between auditor's abnormal fee and bankruptcy risk. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The statistical population of the research was all the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 150 companies were selected as the research sample in The 9-year period between 2013 and 2021 was investigated. The results of the research hypotheses test showed that There is an inverse relationship between auditor's abnormal fee and bankruptcy risk; But this relationship is not significant; Also, ownership concentration has an effect on the relationship between the auditor's abnormal fee and bankruptcy risk and strengthens this inverse relationship.

The purpose of this research was to investigate the effect of CEO compensation on managers' unusual tone, relying on the role of industry efficiency fluctuations. The geographical area of this research was the companies accepted in the Tehran Stock Exchange active in industries based on superior technology and the time area was the years between 2013 and 2019. In this research, the compensation of the independent variable CEO and the unusual tone of the dependent variable managers were considered. The current research is in the category of applied research, if the classification of types of research based on nature and method is taken into consideration, the current research method is classified as descriptive research in terms of nature, and in terms of method, it is considered in the category of correlational research. In this research, library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the method of systematic elimination, 28 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first, pre-tests of heterogeneity of variance, Flimer test, Hausman test, and Jarek-Barra test were used, and then multivariate regression test was used to confirm and reject the research hypotheses (Eviuse software). The results showed that the compensation of the CEO has an effect on the abnormal tone of the managers; in addition, the fluctuations of the industry efficiency have an effect on the relationship between the compensation of the CEO and the abnormal tone of the managers; the results obtained in this research with the documents mentioned in the theoretical framework of the research And the financial literature matches.

Innovation is widely regarded as one of the key mechanisms for companies to sustain and drive business growth. Taxes are considered a financial burden for companies, but in the law of direct taxes, incentives and exemptions are always considered for the performance of companies. The purpose of this research is to explain the relationship between tax exemptions and company innovation. 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 1400, and a total of 450 companies were studied through systematic elimination sampling. A questionnaire was used to measure the company's innovation, and 450 questionnaires were sent to the senior managers of the company, and finally 396 questionnaires were received and analyzed. The dependent variable of company innovation research includes product innovation and process innovation, and its independent variable is tax exemptions. A generalized regression model was used to test the research hypotheses. The research findings showed that there is no significant relationship between tax exemptions and product innovation, but there is a positive and significant relationship between tax exemptions and processing innovation. Therefore, increasing tax exemptions will create new ideas and processes for product production.

The purpose of this article is to examine the moderating role of servant leadership on the relationship between green human resource management and green behaviors. This research is practical in terms of purpose. In terms of the research method, a survey method was used. In the theoretical part, in order to collect the required information according to the research subject, the library method was used. The field data of the research was collected by distributing questionnaires among shoe and leather industry activists, and 384 people were selected as a sample using Morgan's table. In this research, descriptive and inferential statistical methods were used to analyze the data obtained from the questionnaire. The results of the research showed that servant leadership does not moderate the effect of green human resource management on pro-environmental behaviors related to tasks, and servant leadership moderates the effect of green human resource management on active pro-environmental behaviors.

The performance of companies is one of the most important issues that investors, creditors, managers and governments pay attention to. Financial corruption affects the performance of companies. Company managers can use profit management or innovative activities to improve the performance of companies. The purpose of this research is to explain the relationship between research and development costs and financial performance, emphasizing the role of the moderator of financial corruption. 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 1396 to 1400, which were selected through systematic exclusion sampling and a total of 123 companies were studied. The findings of the research show that between research and development costs and There is a positive and significant relationship between financial performance and there is no significant relationship between financial corruption and financial performance. Also, financial corruption does not moderate the relationship between research and development costs and financial performance. Therefore, in companies where cash is spent on research and development activities, the performance of the company improves.

Research

The present study seeks to investigate corporate relationship humanitarian behavior with information content and the board of characteristics. The spatial scope of the study includes the firms listed on Tehran Stocks Exchange and its temporal scope is the period of 2015-2020.

The present study is applied research and would fall into descriptive studies in terms of nature if research categorization were to be considered based on nature and method. The study is also considered a correlation study in terms of method. Desk research was used to collect the data and information used in the present study. Data collection from the sample firms was carried out through referral to the financial statements, explanatory notes, and Stock Exchange Monthly. 120 firms were selected as the statistical sample based on systematic elimination. Descriptive and inferential statistics were used to describe and purify the collected data. The pretests of variance heterogeneity, the F-Limer test, the Hausman test, and the Jark-Bra test were first used to analyze the data, followed by multivariate regression to confirm or reject the research hypotheses (using the Eviews software).

Results indicated that corporate humanitarian behavior has a positive impact on abnormal stock returns, while the gender diversity of board members and board size affect corporate humanitarian behavior.