نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 75 (زمستان 1401)

Managers may report earnings in order to achieve certain goals that logically provide the interests of certain people, which is in conflict with the goal of providing the general interests of users, especially in companies that are financially limited, company managers have a high motivation to exercise authority. use accounting figures to get a loan at a lower cost. The purpose of this research is to investigate the Interplay of financing constraint and leverage on real earnings management. The information from this study is taken from the financial statements of 141 companies during the period 1392-1400. The research is applied in terms of purpose; in terms of nature and content it is a correlation type. Multiple regression based on panel data analysis (panel data) was used to test the relationship between variables and the significance of the model. The results of the research hypotheses test showed that leverage has a positive and significant effect on real earnings management. Also, the results showed that the financing constraint strengthens the effect of financial leverage on real earnings management

This study was conducted with the aim of investigating the damage and solutions of organizational resilience in manufacturing organizations (case study: Palar Asia). This research was conducted qualitatively using a contextual approach. At first, by reviewing the research literature, semi-structured interview questions were compiled in such a way that with the semi-structured interview questions in the field of damage and resilience solutions of Palar Asia Company active in the field of factory automation systems, home appliances and production of various boards It was compiled electronically. In a semi-structured interview, questions are included in an interview guide focusing on issues or areas to be covered and directions to be followed. Statistical analysis in this method has also been done with the help of Choice Expert software. The statistical population is managers and specialists of 10 branches of Palar Asia production company, whose number is equal to 60 people. Sampling is purposeful and the number of samples is equal to 16 people. The results of the questionnaire show that among these solutions related to resilience, leadership and decision-making are the first priority, competitive advantage is the second priority, product management is the third priority, human resource management is the fourth priority, maintaining and the ability of the organization is the fifth priority and effort. Innovative ones have been given the sixth priority.

Investor sentiments can significantly cause stock market fluctuations. Due to the difference in investors' access to information and their ability to process information, the asynchronous transmission of information in the stock market leads to information asymmetry. Based on this, the main goal of the current research is to evaluate the effectiveness of stock return fluctuations based on investors' feelings, taking into account the effects of investment opportunities. The current research is practical in terms of its purpose, and in terms of method, it is a causal (post-event) type of research. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and using the systematic elimination sampling method, 141 companies were selected as the research sample in the period between 1394 and 1400. Linear regression has been used to test research hypotheses. The results showed that investment sentiments have a significant effect on the volatility of stock returns. Also, the presence of the variable of investment opportunities moderates the relationship between investor sentiments and the volatility of stock returns.

In recent years, investors have paid attention to the environmental, social and governance performance of companies in order to make economic decisions. Risks related to environmental, social and governance issues can affect the company's business processes, intensify the financial risk and are considered a threat to the survival of the company. turn around; Therefore, they are considered by auditors. In inferential statistics, the hypotheses examined in the research are tested. Various tests such as chi-square, student t, regression, analysis of variance, etc. are used in this field. In order to test the first hypothesis that capital structure has a positive and significant effect on environmental performance. We have used multiple logistic regression in a step-by-step method. H0: Capital structure has no effect on environmental performance. H1: Capital structure has an effect on environmental performance. In order to test the third hypothesis that capital structure has a positive and significant effect on social performance, we have used multiple logistic regression in a step-by-step method. H0: Capital structure has no effect on social performance.H1: Capital structure has an effect on social performance.

The purpose of the research: 

The purpose of the current research is to investigate the effect of the CEO's risk-taking characteristics, the CEO's overconfidence and capital intensity on tax avoidance.

based on the purpose, the present research is of an applied type and from the point of view of the inference method, it is of a descriptive-analytical type. The scope of the research covers the period of 10 years from 1390 to 1400 and the place of research is the Tehran Stock Exchange and the companies admitted to the stock exchange. In order to check the validity of the research hypotheses, multivariate regression based on mixed data with fixed effects and Eviuse 11 software was used.

The results of the research hypotheses showed that the CEO's risk-taking has a significant and positive effect on the company's tax avoidance. Overconfidence of the CEO has a significant and positive effect on tax avoidance. Capital intensity has a significant and negative effect on tax avoidance.

The manager's risk-taking preferences have a positive relationship with the positive return on monetary value. A positive value means that a risk-taking CEO is willing to act more daringly to earn more profit than tax costs and engage more in tax evasion and avoidance processes. Based on the higher ladder theory, senior management characteristics affect organizational results. An overconfident CEO acts based on his own ability and experience to lead a company. The greater the capital intensity, the greater the tax avoidance. On the other hand, the lower the capital intensity, the lower the tax avoidance.

In recent decades, due to the indiscriminate expansion of cities and the increasing importance and role of cars in the city, the role of pedestrians in urban spaces has gradually faded. This has reduced the vitality of public spaces and reduced the space suitable for social interactions in the city. In pursuit of creating more vitality and transforming urban settlements into human-centered cities, many cities have built vehicle-free spaces called "pedestrians". Shahada Street is one of the old and famous streets of Khorram Abad city, which is located at the intersection of commercial and entertainment centers. The research method used in this research is based on the goal (developmental-applicative) and based on the nature (descriptive-analytical). Finally, to analyze the information and provide suitable strategies for pedestrianization of Shahada Street, SWOT analysis method from Salem city, and Delphi technique with a sample size of 2 urban affairs experts in Khorramabad city have been used. The result of this research has shown The results obtained from the evaluation of the matrix of internal factors (ife)) are equal to 1.32 and the total weight score of the external matrix (EFE) is equal to 3.33. According to the results obtained from the construction of sidewalks in the urban axes of Shahada Street, Khorramabad city is in an adaptive position (WO) and it should be possible to grow from the capabilities, existing potentials and the implementation planning of the sidewalk construction of Shahada Street in Khorramabad city. The economy of the city, the human scale in the urban space, the possibility of creating facilities for spending leisure time on the pedestrian path, revitalizing historical memories on the sidewalk, etc., will also achieve the promotion of social interactions and sustainable development. It is a social and physical environment with facilities that make it possible to perform all life activities with ease and optimal efficiency. In old neighborhoods, for various reasons, these capacities and facilities are not used to their maximum capacity, and they become disturbed due to the passage of time. In the beginning, excavations have been done in connection with the city of Salem and its dimensions and elements.

Investors consider various factors when deciding to invest, but according to many financial management experts, risk and stock returns are two very important factors that influence investor decisions. Therefore, it is very important to know the factors that increase efficiency and reduce risk. In the working conditions, there are many factors that somehow affect the activities and performance of economic institutions. Not all investors have the same beliefs about the market, and not all hold market portfolios. In this regard, the aim of this study is to look at heterogeneous investment and stock returns. that the present study was carried out using the library method and has a look at the concepts of heterogeneous investment and stock returns and related concepts.

The growing complications of policies related to company operations, social and environmental concerns have all become important issues for shareholders and society. In such a way that the responsibility of an economic unit is not only limited to the shareholders, but includes a wide spectrum that are located in places far or close to the physical location of the company. These issues have caused companies to turn to publishing sustainability reports. Sustainability reporting is a general report of the economic, environmental and social performance related to the company's operations and products and services. These reports have attracted the attention of governments, business communities, academics, stakeholders and society. For this reason, corporate sustainability reporting policies are considered as an important part of corporate strategies, and in this direction, large companies usually consider their sustainability reports as a corporate strategy. In this research, the impact of management ability on the level of disclosure of sustainability reporting in companies admitted to the Tehran Stock Exchange has been investigated. The statistical population of the research is all the manufacturing companies admitted to the Tehran Stock Exchange from the beginning of 2015 to the end of 2019. The research sample includes 119 companies that were selected using the systematic elimination method. In order to test the hypothesis, the method of correlation between variables and multivariate regression equations was used through panel data method. The results of the hypothesis test indicated that management ability has an effect on the disclosure level of corporate sustainability reporting in companies admitted to the Tehran has a significant impact Stock Exchange.

The aim of the research is to investigate the relationship between auditor rotation, disclosure of important audit issues and financial reporting quality in companies admitted to the Tehran Stock Exchange.

The statistical population of this research is among the companies accepted in the Tehran Stock Exchange, during the period of 2012 to 2019. In order to check the validity of the research hypotheses, multivariate regression based on mixed data with fixed effects and Eviuse 11 software was used.

The results of the first hypothesis showed that auditor rotation has a significant and positive effect on the disclosure of audit matters. Also, the results of the second hypothesis showed that the relationship between the auditor's rotation and the auditor's client's financial reporting quality will be stronger when there is a change in important audit issues than when there is no change in important audit issues.

In connection with the explanation of the results from the researcher's point of view, it can be stated that the effects of auditor rotation, if any, will become more obvious and tangible when the existing conditions make the auditor's judgment more critical and have a greater impact on the effectiveness of the audit. A change in the disclosure of matters of audit significance represents a change in the clients' assessed significant risks and is considered one of these conditions. According to this argument, it can be seen that the relationship between auditor rotation and financial reporting quality is more important when there is a change in the disclosure of audit material matters than when there is no change in the disclosure of material audit matters.

This research was conducted with the aim of studying the relationship between aerobic fitness and the socio-economic status of teenage male students in Deir city. The current research method is correlational. The statistical population in this research was all the boys and young students of Deir city, which included the central part, Abadan city, Bardestan city and Bardkhon part. After checking and obtaining the necessary permission from the security and directorate of education department of Deir city, 200 male students were randomly selected in a cluster to fill out the questionnaire and the relevant tests. spss22 software was used to analyze the findings. The results showed that the results of the present study showed that there is no significant relationship between aerobic fitness and economic capital and cultural capital of high school students in Deir city. In this study, it was assumed that the greater the economic and cultural capital of students' families, the higher their physical fitness level, but the results did not show any significant relationship between these variables, the level of physical fitness and the amount of daily physical activity to perform It depends on daily matters and also the amount of sports activities that a person does during the day and on a weekly and monthly basis. Since the economic capital of the families of students participating in this study was weak (about 85%), it is possible that these families do not pay for their children's participation in sports and recreational classes and compared to Don't be indifferent to this issue. Also, due to the fact that the education level of the parents of these students, which indicates the cultural capital of these families, is at a low level, there is a possibility that the parents of these students do not care about their physical needs and their participation in cultural, sports and recreational classes. They don't know much, they don't feel the need and they are indifferent to this issue.