نشریه چشم انداز حسابداری و مدیریت
سال ششم شماره 80 (بهار 1402)

The Effect of Ownership Structure on Earning Management in Companies Listed on the Tehran Stock ExchangeProfit is considered as one of the most basic and important items of financial statements in financial and economic decisions, which is considered by many people. But sometimes managers, due to maximizing their own interests, may report profits in a way that contradicts the goal of providing the general interests of users. earning management refers to the set of actions that managers take in order to decorate information to achieve specific goals. Based on the mentioned materials, the main goal of this research is to investigate the effect of ownership structure on earning management in companies listed on the Tehran Stock Exchange. In order to achieve the general goal of the research, three hypotheses were developed and using the systematic elimination method, a sample of 114 companies was selected from among the companies admitted to the Tehran Stock Exchange between 2010 and 2016. Discretionary accruals were considered as a measure for earning management, and Jones' modified model was used to estimate discretionary accruals. The analysis of the collected data has been done using the multivariate regression model using the statistical method of combined data. The results of the research hypotheses test show the negative and significant effect of institutional and managerial ownership on earning management, as well as the positive and significant effect of corporate ownership on earning management.

Operational efficiency and investment merit can be reflected in the added value of the market. Therefore, the added value of the market is a suitable measure for the efficiency and effectiveness of the company. The degree of operating leverage affects firm performance as well as firm value. Market value added is better than other traditional measures used to measure company performance in many aspects. Market value-added increases decision-making by reducing agency costs, which leads to faster decision-making by management. Therefore, according to the above contents, this research seeks to investigate whether the degree of operating leverage has an effect on the added value of the companies' market. The statistical population of the research is 120 companies, 120 companies; Companies accepted in Tehran Stock Exchange. Also, the time domain includes 7 consecutive years from 1394 to 1400, according to the results of the variable hypothesis test, the degree of operational leverage has a significant and direct relationship with the added value of the market of companies admitted to the Tehran Stock Exchange, that is, with the increase in the degree of operational leverage of companies. The added value of that company also increases.

The financial literature shows that transparency in the financial market improves the interest and well-being of investors in the financial market and the financial system as a whole. It has been empirically stated that transparency in the financial sector increases investors' trust in the financial system and reduces financial costs. , reducing credit allocation limits. And by reducing the credit risk, they increase the stability of the financial system. Transparency of information is considered the basic pillar of investors' trust. The greater the transparency of information, the greater the level of investor confidence, and the more investors will trust banks that publish more information related to capital fluctuations. The disclosure of banking information will increase the transparency of information and over time will increase the average price index and ultimately increase the positive profit margin of banks.

The purpose of this research is to investigate the relationship between conditional conservatism and social responsibility of companies listed on the Tehran Stock Exchange. For this purpose, in this research, four measures of disclosure of information related to employee relations, disclosure of information related to social participation, disclosure of information related to production, and disclosure of information related to the environment were considered as dependent variables. The statistical population of the current research is the companies active in the Tehran Stock Exchange. For this purpose, 87 companies were selected between 1394-1398. In this research, multivariate regression analysis using mixed data method with fixed effects was used to examine the hypotheses. The research results show that there is a positive and significant relationship between conditional conservatism and social responsibility criteria.

The end product of the accounting process is financial reporting, which has been associated with challenges in recent years. In order to increase the quality of accounting information for nearly half a century, financial regulators have sought to refer to the position of the audit committee because the audit committee has played a key role in controlling financial activities as a liaison between information providers and auditors. In addition, the corporate governance system considers the independence of the members of the board of directors as another influential factor in the quality of financial reporting. Therefore, the purpose of this study is to investigate the relationship between the quality of the audit committee and the quality of financial reporting with emphasis on the independence of the board. To achieve the research goals and hypotheses, the statistical population including two different samples with 114 companies for the period 2013-2019 was examined. The Kasnik (1999) model was used to measure the quality of financial reporting. Criteria used to assess the quality of the audit committee include the independence of the committee members, the financial expertise of the committee chair, and the financial expertise of the committee members. The independence of the board of directors was also measured by dividing the non-executive members by the total number of board members. To test the hypotheses, regression analysis was used using Stata software. In this study, two main hypotheses were proposed and the results showed that only the independence of the audit committee members from the quality of the audit committee can be directly related to the quality of financial reporting.

The purpose of this research was the effect of liquidity ratio and return on equity on the guaranteed interest rate of bank deposits. The geographical area of this research was the banks admitted to the Tehran Stock Exchange and the time area was the years between 2017 and 2021. The current research is in the category of applied research, if the classification of types of research based on nature and method is considered, the current research method is in the category of descriptive research in terms of nature and it is considered in the category of causal research in terms of method. In this research, the 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 purposeful sampling method, 20 banks 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, Limer's F test, Hausman test and Jarek-Ber test and then multivariate regression test were used to confirm and reject the research hypotheses (EVIEWS11 software). The results of the research showed that the liquidity ratio has an effect on the guaranteed interest rate of bank deposits. Return on equity affects the guaranteed interest rate of bank deposits.

The main purpose of this study the Relationship between Economic Resilience and SocialCapital on the Tehran Stock Exchange in the companies listed in Tehran Stock Exchange.Thisstudy is of applied and quasi-experimental nature, and the method employed is an ex-post factodesign.For this purpose, one main hypothesis and three sub-hypotheses were defined in theresearch. In order to test the hypotheses of the study, the statistical measure of MultivariateLinear Regression Analysishas been employed. The type of data utilized to test the respectiveresearch hypotheses was panel data. Sample population of the study included 120 firms acceptedin Tehran Stock Exchange using accessible sampling method whose data were investigated overyears 2014 to 2020. Research findings indicate that Positive and significant relationship betweenEconomic Resilience and Social Capital

Corporate social responsibility has become an important concern in corporate management around the world and is widely practiced in emerging markets. Therefore, by examining the economic consequences of the social responsibility activities of companies and its basic mechanisms, we can find the reason why companies pay attention to social responsibility. In this regard, this study has examined the relationship between social responsibility and the cost of equity with regard to the role of operational risk mediation. The present study is considered a correlational descriptive research. In this study, by collecting sample data including 153 companies admitted to the Tehran Stock Exchange during the period of 2012 to 2019, the relationships have been evaluated. The required data are collected from the audited financial statements and annual performance reports that are available on the Kodal website and Tehran Stock Exchange archive. In order to test the hypotheses after implementing the econometric techniques of model selection, fixed effects regression was used, and in order to test the mediation hypothesis, Baron and Kenny conditions and the Sobel test were used. Also, Evioz statistical software has been used to test the hypotheses. The findings of this study show that social responsibility has a negative and significant effect on the cost of equity and operational risk of companies, and operational risk completely and significantly mediates the effect of social responsibility on the cost of equity; This means that social responsibility leads to a reduction in the cost of equity by reducing operational risk.

The purpose of this study was to present a company value model based on financial ratios, intellectual capital and dividend policy. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2017 and 2021. The present research is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of descriptive research in terms of nature and is considered as a causal cause in terms of method. In this study, library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 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 the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses. The results showed that there is a significant relationship between financial ratios and company value. There is a significant relationship between intellectual capital and company value. Profit-sharing policy affects the relationship between financial ratios and company value. Profit-sharing policy affects the relationship between intellectual capital and company value

The growing population of the world and the major trend towards urbanization have had catastrophic effects on the environment and urban spaces. This study aims to save resources, time and energy in cities, to explain the concept of green accounting in the organization and its impact on intelligence and sustainable urban development and environmental protection. The statistical population of this study is the staff of Sadra New City Municipality, which was estimated at 340 people. The sample used was 181 people, but because all the questionnaires may not be filled in completely and correctly, 230 questionnaires were distributed and finally 208 questionnaires. Usable was used to analyze the hypotheses. And the results of the analysis were evaluated using LISREL software. The findings of this study show that the main need and cost of smart cities is the creation of extensive urban infrastructure that is not only economically profitable and optimized, but also improves the quality of life of citizens, which causes most organizations use and benefit from green accounting. Examining the final table in which the research results are reflected, it can be seen that green accounting has a positive and significant effect on smartening the new city of Sadra. Also, green accounting has a significant effect on sustainable urban development. It is positive and on the other hand, urban intelligence has a significant and positive relationship on sustainable urban development.

The purpose of this research is to investigate the effect of managers' self-confidence and auditor tenure on audit fees in companies listed on the Tehran Stock Exchange. In order to carry out this research, 116 companies were investigated for a period of 7 years between 1392 and 1398 in the Tehran Stock Exchange as a statistical population. Research hypotheses were analyzed using panel data regression and combined regression in EViews10 software. The results of the hypothesis analysis using the generalized least squares estimation method showed that at the 95% confidence level, the CEO's false self-confidence has no significant effect on the company's audit fees. The tenure of the auditor has a positive and significant effect on the company's audit fee, therefore, with the increase of the auditor's tenure, the company's audit fee increases. The tenure of the auditor does not have a moderating role on the relationship between the CEO's false self-confidence and the company's audit fee.

One of the indicators that improves information asymmetry is the auditor's tenure. Therefore, in this study, the impact of the auditor's tenure on information asymmetry in companies listed on the Tehran Stock Exchange has been investigated. The main motive of this research was to reduce the information asymmetry due to the increase in the tenure of auditors in companies. The purpose of the research is to determine whether the duration of the auditor's presence in companies affects information asymmetry or not. The current research is practical in terms of its purpose and the research method is a posteriori event type. To test the research hypotheses, 101 companies have been selected from the Tehran Stock Exchange during the period of 2013-2014. In this research, in order to reduce the measurement error of the tenure of the auditor, the financial information of four periods before the time period of the research has also been used. By using multiple linear regression analysis, the results of the research indicate the impact of the auditor's tenure on information asymmetry. Therefore, the increase in the tenure of the auditor reduces the asymmetry of information compared to the information provided by the business unit, which confirms the auditor's expertise point of view and removes the concern about the auditor's independence point of view.

Accountability plays an important role in performance-based budgeting. In this research, we investigate the place of accountability in performance-based budgeting. This article examines the role and importance of accountability in performance-based budgeting. First, the concept of performance-based budgeting and its goals are examined. Then, the role of accountability in evaluating performance and progress in reaching budget goals is described. In the following, accountability is examined as a tool for analyzing discrepancies between performance and budget. Analyzing these differences helps to identify the reasons for non-conformity and to take appropriate decisions to improve performance. Performance-based budgeting is a process in which budgets are determined based on specific goals and actions, and then the performance and progress in achieving the goals are evaluated. In this process, accountability means analyzing and evaluating the results. And the performance is based on the determined budgets. With this approach, the position of accountability can include: 1- performance evaluation, 2- analysis of differences, 3- reporting, and 4- improving the budget. If the results show that the budgets need to be improved and changed, the response includes providing suggestions and recommendations to improve the budgeting and necessary changes. Improvements and necessary changes in budgets, using appropriate accountability and providing appropriate suggestions, can help improve efficiency and achieve performance-based budgeting goals. By analyzing the position of accountability in performance-based budgeting, it is possible to facilitate the improvement of the budgeting process and the achievement of the organization's goals.

A suitable competitive strategy can lead to a competitive advantage, and to achieve a competitive advantage, a competitive strategy must be formulated. Choosing the right competitive strategy is a complicated and even risky task. Decision making in the field of strategies commits the organization to produce certain products, operate in certain markets, and use known resources and technologies for a long period of time. Based on this, organizations try to survive and grow in the dynamic field of competition by formulating appropriate strategies, hence the purpose of this research is to investigate whether competition in the product market has an effect on the commercial defensive strategy of companies admitted to the stock exchange. Does Tehran have an effect? which was done using 120 companies admitted to the Tehran Stock Exchange between 2014 and 2014 and with a sample of 120 companies and also using multivariable linear regression. The results of the research findings showed that competition in the product market has a significant effect on the commercial defensive strategy of companies listed on the Tehran Stock Exchange.

The efficiency of securities markets depends on the disclosure of public information, including the information provided about the profit of the economic unit. In this regard, the first factor that all investors should consider is uncertainty. Investors buy assets with the hope that they will earn returns over the next several periods. With increasing economic policy uncertainty, many banks and companies are making major changes in their information disclosure procedures. Therefore, this research examines the impact of economic uncertainty on profitability and profit predictability in Tehran Stock Exchange banks. In this research, the number of 14 banks admitted to the Tehran Stock Exchange in the period of 2011-2014 has been examined. Pooled regression was used to test the hypotheses, the findings of the research show that economic uncertainty has a negative and significant effect on the rate of return on equity, the ratio of changes in net profit and the ability to predict profit.

Attention to sustainability reporting has attracted increasing attention in recent years. Sustainability reporting in a general definition includes disclosure of financial and non-financial information. One of the most important factors affecting companies' risk and financing costs is information asymmetry and agency costs. Therefore, the purpose of this study is to investigate the effect of corporate sustainability disclosure on the cost of equity and unsystematic risk. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2021. The findings of this research show that there is a negative and significant relationship between sustainability disclosure and cost of equity and unsystematic risk. It means that by increasing sustainability disclosure, unsystematic risk and equity cost will decrease.

Paying attention to social contributions has recently attracted a lot of attention in empirical research and theoretical literature. In the last decade, the attention of companies has shifted from maximizing the wealth of shareholders to paying attention to the interests of all stakeholders. Social partnerships can lead to gaining the trust of society as well as reducing the company's risk and improving the company's reputation. Therefore, the aim of this research is to investigate the effect of corporate governance and financial distress on the relationship between the company's sustainability performance and profit sharing policies. Is. This research is practical in terms of purpose and analytical in nature. To collect its data, the financial statements of the Tehran Stock Exchange companies were used, and for their analysis, Eviuse software version 10 was used. The statistical sample of the research is 105 companies from the companies admitted to the Tehran Stock Exchange during the years 2015 to 2021. The findings of this research show that there is a positive and significant relationship between sustainability performance and profit sharing policies. The bord size lead to the weakening of the mentioned relationship. The independence of the board of directors and the dual duties of the CEO also have no significant effect on the mentioned relationship.

Considering that the corporate governance system is considered as an important mechanism in preventing the provision of false financial information. Concentration of ownership and timely updating of financial reports is a very important element. Because information is useful for users when it is available to them in the decision-making process in a timely manner. They make their financial decisions according to the reliability and trustworthiness of financial statements. Based on this, in this article, the review of corporate governance and some The characteristics of the company pay for the timeliness of financial statements. In order to achieve the overall goal of the research, twelve hypotheses for compiling the statistical population in this research, the companies accepted in the Tehran Stock Exchange were from the beginning of 2017 to the end of 2014 for five years. In order to obtain reliable results, companies that entered the stock market after 2017 or were withdrawn from the stock market during the research period were not included in the statistical population. In addition, systematic elimination method has been used to obtain the desired statistical sample. The statistical sample of the research was estimated to be 110 companies. The results indicated the confirmation of the first, third, fourth, fifth, sixth, seventh, ninth, and eleventh hypotheses.

The purpose of this research is the effect of busyness of audit committee members on profit management. 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 5-year period from 1396 to 1400, which were studied through systematic exclusion sampling in the total company. Generalized regression model and combined data were used to test the research hypotheses. The findings of the research showed that there is a positive and significant relationship between audit work and actual and accrual profit management. In other words, in companies where the members of the audit committee have several management and executive positions, the managers of the companies act opportunistically and try to manage profits.

In order to increase their cash assets, companies try to use experienced managers who have formed the investment committee, so that they can perform the company's performance and activities better and with more trust and confidence in the decision process. Taking steps to implement organizational goals. According to the studies conducted by Ahmed et al. in 2020, the characteristics of the investment committee is a variable that affects the company's cash assets and growth; These characteristics can be considered the experience, independence, number of meetings and size of the members of the investment committee, so in this article we investigated the impact of the investment committee on financial leverage. In order to achieve the general purpose of the research, the four hypotheses of compiling the statistical population studied in this research, all the companies admitted to the Tehran Stock Exchange, which have been a member of the Tehran Stock Exchange since 2017 or before. The results show that there is a significant relationship between the experience of the investment committee and the financial leverage of the companies admitted to the Tehran Stock Exchange. There is a significant relationship between the independence of the investment committee and the financial leverage of companies admitted to the Tehran Stock Exchange. There is a significant relationship between the number of investment committee meetings and the financial leverage of companies admitted to the Tehran Stock Exchange. There is a significant relationship between the size of the investment committee and the financial leverage of companies listed on the Tehran Stock Exchange.