نشریه چشم انداز حسابداری و مدیریت
سال پنجم شماره 77 (زمستان 1401)

The present study examines the impact of uncertainty of economic policies and tax avoidance on the value of surplus cash with emphasis on different stages of the company's life cycle. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 128 companies were selected as the research sample in the 8-year period between 1393 and 1400. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that the uncertainty of economic policies has a direct effect on the value of surplus cash. Tax avoidance has a direct impact on the value of excess cash. The uncertainty of economic policies has a direct impact on the value of surplus cash in the maturity stage. Tax avoidance has a direct impact on the value of excess cash at the maturity stage.

The main purpose of the current research is to investigate the effects of high-performance work systems on service-oriented organizational citizenship behavior of employees in the footwear and leather industry. The present research is practical in terms of purpose and causal in terms of method. The method of data collection was a survey and using a questionnaire tool, whose validity and reliability were confirmed. The statistical population of this research includes all senior managers, sales managers and employees of Maral Leather Company. Based on this, a sample of 331 people was examined. Causal tests and structural equation models have also been used to analyze the research data. The results of the research showed that there is a relationship between the work system with high performance and the atmosphere of justice. There is a positive and significant relationship between high performance work system and service atmosphere. There is a positive and meaningful relationship between the climate of justice and service-oriented organizational citizenship behavior. There is a positive and significant relationship between service climate and service-oriented organizational citizenship behavior. Justice climate has an effective mediating role on the relationship between high performance work system and service-oriented organizational citizenship behavior. Service climate does not mediate the relationship between high-performance work system and service-oriented organizational citizenship behavior.

The purpose of this research was to investigate the effect of supplier integration and customer orientation on green innovation with the moderating role of green information system (case study: Iran Khodro Industrial Group). This research is descriptive-survey in terms of practical purpose and data collection method. The statistical population of the research was the employees of Iran Khodro in 1401, and 318 of them were selected as a sample size and by a simple random method. The data collection tool in the present research was a questionnaire from Kejin Q and Zooming Liu 2022, and Cronbach's alpha coefficient using SPSS software was used to measure reliability and trustworthiness, which was calculated to be more than 0.7.The results of the research with the Lisrel software show that the analysis of the hypotheses of the research on the impact of supplier integration and customer orientation on green innovation with the moderating role of the green information system in Iran Khodro were confirmed.

The purpose of this research is to investigate the effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the manipulation of profits of companies listed on the Tehran Stock Exchange. The current research is applied research in terms of the aim of the booklet. In terms of nature, it is part of review research. Since the nature of the research data is quantitative. In order to get to know the pamphlet, the research has been semi-experimental. Because when choosing the company randomly is not possible or independent variables cannot be completely manipulated or interfered with, this method is used. In terms of the descriptive method and the type of correlational research, multivariate regression was used. The statistical population of the current research is the companies admitted to the Tehran Stock Exchange, after removing the restrictions, 105 companies were selected as a statistical sample. The period under investigation is between 2011 and 2019. Therefore, we are looking for the effect of the moderating role of the auditor's supervision on the relationship between the gender diversity of the board of directors and the profit manipulation of companies listed on the Tehran Stock Exchange. The results of the first sub-hypothesis test indicate that there is no significant relationship between the gender diversity of the board of directors and profit manipulation based on real activities. Also, based on the test of the second sub-hypothesis, it indicates that there is a significant relationship between the gender diversity of the board of directors and profit manipulation based on discretionary accruals. Also, the third and fourth sub-hypotheses, respectively, auditor supervision does not moderate the relationship between gender diversity of the board of directors and profit manipulation based on actual activities, and auditor supervision does not moderate the relationship between gender diversity of the board of directors and profit manipulation based on discretionary accruals.

Nowadays, the course of rapid global developments has prompted banks to have plans to overcome the uncertain and risky conditions around them. The business cycle and diversification of revenue affect the capital buffer and credit risk in different economic conditions of inflation and recession, and the relationships have been proposed in various ways, including negative, positive, or even unrelated. The general purpose of the research was to investigate the relationship between the business cycle and revenue diversification with the capital buffer and credit risk of banks admitted to the Tehran Stock Exchange in the 5-year period from 1396 to 1400. The research method was descriptive-correlation, which used panel data and multivariate regression. SPSS and econometric software were used for data analysis. The results of the research hypotheses test showed that: The business cycle has a significant impact on the capital buffer of banks admitted to the Tehran Stock Exchange. The business cycle does not have a significant effect on the credit risk of banks admitted to the Tehran Stock Exchange. Diversification of revenue has a significant effect on the capital buffer of banks admitted to the Tehran Stock Exchange. Diversification of revenue has a significant effect on the credit risk of banks admitted to the Tehran Stock Exchange. Banks should improve their capital buffer and credit risk by diversifying their revenue in order to increase their success rate.

Knowledge and thinking are important assets of organizations. The competitive financial market urged banking industry to focus on linking the theme of intellectual and Social capital dimensions with the Knowledge Management dimensions in to provide a continuum for the risk management, improvement process and performance to meet the future challenges, targets and reaching the set standards. The purpose of this research is Survey of Effect of Knowledge Management on Intellectual Capital by Role of Social Capital in Banks. This research did in Banks in 2022. To do this research a sample was chosen which includes 207 people. In this research one principal hypothesis and three subsidiary hypotheses were set forth. To explore the research hypothesizes used the standard questionnaire. After completing the research and doing descriptive and (Linear Multiple regression) inferential statistic's tests, the research hypothesizes were proved. The statistical evidence from the study showed that knowledge management dimensions had significant effect on society capital in banks, society capital had significant effect on intellectual capital dimensions in banks and knowledge management dimensions had significant effect on intellectual capital in banks. In order to improve their performance, banks should improve the management of knowledge and intellectual capital as well as social capital.

The purpose of this research is to investigate the effect of business strategy on social responsibility and future performance in companies listed on the Tehran Stock Exchange. Based on this, the information related to 99 sample companies admitted to the Tehran Stock Exchange in the period of 10 years from 2012 to 2021 has been examined. The library method was used to collect information. The data analysis showed that two variables of corporate social responsibility and exploratory strategy have a positive and significant effect on the company's future performance so it can be said that corporate social responsibility activities are related to stronger performance in companies that follow exploratory strategies. Therefore, the first hypothesis of this paper is confirmed. Also, given that the mutual effect of two variables of corporate social responsibility and growth strategy has a positive and significant effect on the future performance of the company, therefore, it can be said that corporate social responsibility activities are related to the stronger performance of the company among growth companies. Therefore, the second hypothesis of this paper is also confirmed.

For companies and their shareholders, tax is considered one of the expenses and the amount of tax payable is one of the motivating factors in many management decisions. Recent studies of management activities are exclusively aimed at reducing corporate taxes through tax reduction methods. In the current research, the role of social responsibility on the elements of corporate governance and the tax gap in companies listed on the Tehran Stock Exchange has been investigated. The indicators used include the proportion of non-executive directors, institutional ownership and board size. in order to achieve the goal of the research, a sample consisting of 120 companies accepted in Tehran Bahadur Stock Exchange, during the period of 2016 to 2014 (600-years, companies) has been selected and the hypotheses proposed using the model Multivariate regressions (EGLS) were tested. The findings of the research show that there is a direct and meaningful relationship between the ratio of non-executive directors and the tax gap, and this relationship is moderated by applying the role of social responsibility as a moderator. There is an inverse relationship between institutional ownership and the size of the board of directors and the tax gap. There is a significant difference and the inverse relationship is strengthened with the application of social responsibility-moderating variable.

The purpose of this research is to investigate the effect of business intelligence, organizational learning and innovation on the financial performance of innovative companies based in Iran. In this research, a questionnaire based on previous research and the opinion of elites was used, and the statistical population of this research was the company innovative companies located in Iran with 400 personnel and based on Morgan's table, 196 employees of these companies were selected as a statistical sample. This study showed that: the research findings show that business intelligence and innovation have an important effect on behavior companies have But there was no significant relationship between organizational learning and financial performance of these companies. Finally, this research shows that the key to business success for many companies should be the correct use of data to make better, faster and flawless decisions.

Among the most important goals that every economy pursues is the issue of economic growth, and the reason for that is the benefits that economic growth has, but the main issue in examining economic growth is the factors that influence it. In recent decades, the importance and role of life expectancy, government educational expenses, and consumption expenses of households and companies in the economic growth of countries has been noticed by economists. In most of the studies, the effect of each of the economic factors affecting economic growth is examined separately. has been The purpose of this research is to investigate the relationship between life expectancy variables and educational expenses and consumption expenses simultaneously on Iran's economic growth using the ordinary least squares (OLS) method during the period of 1359 to 2018. The results obtained from the estimation of the regression model show that the life expectancy variable has a negative and significant effect on Iran's economic growth by 1.05 units, and each of the variables of the government's educational expenditures and the consumption expenditures of households and companies have 0.18 units respectively. 0.66 units have had a positive and significant impact on Iran's economic growth.