نشریه حسابداری و شفافیت مالی
پیاپی 1 (پاییز 1402)

The purpose of this research is to investigate the effect of the quality of internal audit performance on the accuracy of managers' profit forecast.

The data of 136 companies listed on the Iran Stock Exchange were used during the years 2017 to 2021. Hypotheses were tested by multiple regression method considering the fixed effects of year and industry.

The results of the statistical tests showed that there is a significant relationship between the quality of the internal audit and the accuracy of the company's profit forecast.

Originality: 

Management forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Inaccurate forecasts can be very costly for managers and question the credibility of managers and show managerial incompetence. The quality of the internal audit function reduces the likelihood of erroneous, biased, or incomplete information in management reports that managers use to improve their profit forecasts.

This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic.

This research is descriptive in nature and applied in terms of purpose. Since the variables in this study are analyzed through historical data, it falls into the category of descriptive and post-event studies. This research involved formulating two sets of hypotheses and selecting 110 companies through a comprehensive population screening for an 8-year period from 2014 to 2021. The research variables were collected and analyzed using EViews 10 statistical software.

The results of the first set of hypotheses suggest that the COVID-19 pandemic weakens the relationship between conditional conservative reporting linked to news and the stock performance of companies but strengthens excess performance and abnormal performance. The results of the second set of hypotheses indicate that the COVID-19 pandemic strengthens the relationship between unconditional conservative reporting, independent of news, and stock performance of companies but has no impact on excess performance and abnormal performance.

Originality: 

This is the first study in Iran to investigate the relationship between different types of conservative reporting by companies and stock performance during the COVID-19 pandemic. Additionally, this research expands the literature on the relationship between conservatism and stock performance.

Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situation. Therefore, the purpose of this research is to investigate the impact of ownership structures and governance characteristics on the company's sustainability report.

In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used.

Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report.

Originality: 

Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making.

The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange.

For this purpose, 137 companies listed on the Tehran Stock Exchange through systematic elimination method were selected as statistical sample during the period 2018-2022 and their data were analyzed. The statistical technique used to test the hypotheses is logistic.

The results showed that there is a direct and significant relationship between bankruptcy in companies and the going concern opinion in companies listed on the Tehran Stock Exchange as well as conservatism plays a moderating role on the relationship between bankruptcy and the going concern opinion.

Originality: 

The present research can greatly contribute to the expansion of the existing literature in the field of auditor's opinion on the going concern, corporate bankruptcy and accounting conservatism in Iran.

One of the most important issues in companies listed on the Stock Exchange is always improving and enhancing the performance and increasing the productivity of employees and the organization. This research aims to investigate the increase of effectiveness and efficiency through producing, sharing, and transferring knowledge among employees.

The statistical population of the research is employees of companies listed on the Tehran Stock Exchange. A simple random sampling method was used to calculate the sample size. For data collection, the field research method and data collection tool was a standard questionnaire according to Terry Kim et al (2013). This research is descriptive in terms of its purpose. In this research, to investigate the research model, the structural equation method was used with SmartPLS 3, and then the path coefficients and their significance were analyzed.

The research results showed that structural, relational and structural social capital has a positive and significant effect on knowledge sharing. Also, structural, relational and cognitive social capital has a positive and significant effect on knowledge sharing, and knowledge sharing also has a positive and significant effect on organizational performance.

Originality: 

The development and expansion of knowledge in the organization requires attention to social capital. Dimensions of social capital, including structural and relational capital, are effective in increasing productivity and organizational performance by affecting knowledge sharing.

The performance of companies is measured based on the achievement of short-term and long-term goals. For this reason, performance is considered a suitable indicator to reach the set goals. Several factors are effective in increasing the market performance of companies. The most important success criterion for companies is their market performance. This research sought to determine the moderating role of business strategy in the effect of corporate social performance on the market performance of companies listed on the Tehran Stock Exchange.

The collected data of 117 companies from 2013 to 2021 was tested by the first-order generalized least squares regression method. To measure the corporate social performance, social dimensions, corporate governance, and environment are used, and to measure the market performance of the company, two criteria, Tobin’s Q ratio and the MBV of the company, have been used.

The research findings showed that corporate social performance has a positive and significant effect on the company's market performance. In addition, the findings of the research showed that the aggressive business strategy has strengthened the effect of corporate social performance on the company's market performance.

Originality: 

The results of the research can be effective in revising and modifying the guidelines and reporting framework of corporate social performance information so that it helps all stakeholders and users evaluate the level of companies attention to the impact of the corporate social performance on market performance.