نشریه تحلیل بازار سرمایه
سال سوم شماره 4 (پیاپی 11، زمستان 1402)

Political ideology is widespread in today's organizations. The labels liberal and conservative often represent fundamental beliefs and values. People's political ideology is unique to each individual and guides the decisions and behavior of the members of the organization either willingly or unwillingly. The potential for the emergence of organizational professional conflict in work environments is increasingly growing. Efficient organizations with a high adaptability capacity seek to respond to the changing demands of customers and environmental changes so that they can deal with the forces and obstacles that are constantly present in the organization, and the survival concern of any organization depends on how to deal with conflicts. The purpose of this research is to investigate the effect of political ideology on auditors' organizational professional conflict with the mediating role of organizational adaptability
The present study is a descriptive applied research that the research data using standardized questionnaires by a sample of 314 questionnaires among the auditors working in the audit organization and trusted audit institutions in the year 1400 in a random probability distribution and the research data using the structural equation model using softwares 22 SPSS and 88 LISREL statistics have been analyzed. The research results show that auditors with conservative political ideology have a direct effect and liberal auditors have an inverse effect on organizational adaptability; But conservative political ideology and liberalism have no significant effect on organizational professional conflict. Also, auditors' organizational adaptability has a negative and opposite effect on organizational professional conflict.

Recent studies have revealed that if both conservatism and cost stickiness exist, not considering cost stickiness in estimating conservatism leads to their overestimation. The present study aims to examine the relationship between cost stickiness and conservatism levels according to the size of the company. This purpose is achieved using the combined data technique and three models of non-operating accruals, Basu model and market value model with a sample consisting of 113 companies listed on the Tehran Stock Exchange (TSE) over the period 2011 to 2020. The research results indicate that stickiness of costs is related to conservatism in all three models. However,the evidence shows that cost stickiness in the market value model and basu's adjusted model has a negative relationship with conservatism and causes it to decrease. to be The results also showed that by entering the variable size into the research model, in all three models, the stickiness of costs increases, which reduces the conservatism of companies.

The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units.

One of the basic criteria for making decisions in the stock market is stock returns. Stock returns alone have informational content and are used by most actual and potential investors in financial analysis and forecasting. Currently, investors can predict stock returns to some extent by creating a link between stock returns and other financial and non-financial information. Accordingly, the purpose of this research is to investigate the effect of CEO narcissism on stock returns. For this purpose, the data related to the companies accepted in the Tehran Stock Exchange for the ten-year period between 1391 and 1400 were extracted for 105 companies and the statistical software Eviews 8 was used. The current research is an applied research from the aspect of the result. After the statistical analysis, the results of the research hypotheses indicate that CEO narcissism has a positive and significant effect on stock returns. This shows that the behavior of narcissistic managers leads to providing favorable statements to owners and shareholders in order to increase rewards and also gain more satisfaction.

In this study, the data of companies listed in the Tehran Stock Exchange were used to compare the effects of macroeconomic risks, corporate risks in similar industries, and specific risks of companies on the capital structure adjustment speed between convergent and non-convergent companies in terms of financial leverage. This study aims to determine whether the corporate debt convergence affects the roles of macroeconomic, industrial, and corporate risks in the capital structure adjustment speed. For this purpose, the data of the TSE-listed companies were collected concerning the 2015–2021 period. Firstly, convergent and non-convergent companies were differentiated using the method proposed by Philips and Soul (2007). The generalized method of moments (GMM) regression was then employed to estimate the results. According to the research results, macroeconomic risks and peers risks and specific risks of companies increases the capital structure adjustment speed, Furthermore, the effects of macroeconomic risks, peers risks, and specific risks of companies on adjustment speed of capital structure differentiated between converging and nonconverging firms.

The purpose of the present study is to investigate the effects of monetary aggregates on exchange market pressure of Iran's economy using quarterly data and during the period of 2001:02- 2021:04. For this purpose, exchange market pressure index has been calculated by Edwards (2002) and Kumah (2007) approach; The results show that the exchange market pressure index of Iran's Economy follows a nonlinear pattern. After that, using the unit root test of Lee and Strazisich (2003), which is based on the minimum Lagrange coefficient (LM) test, the time series has been confirmed in terms of the structural break point, and then using by the approach proposed by Lee and Strazisich (2003), the residual of the time series has been extracted. The results of Markov Switching GARCH model indicate that in the low regime of exchange market pressure, the monetary base variable with a coefficient of 0.29 has the greatest effect on the pressure of the Iranian currency market, followed by liquidity and money variables respectively with coefficients 0.06 and 0.01 increase the pressure of the currency market, with the switch of the regime and being in the high regime of exchange market pressure, the variables of monetary base, liquidity and money with the coefficients of 0.88, 0.54 and 0.31 lead to pressure in the currency market, therefore, the application of contractionary monetary policy and control of monetary aggregates should be considered as a strategic point for economic policy makers.

The mean and variance of stock returns alone are not sufficient to describe the distribution of returns. , paying attention to higher torques such as skewness and kurtosisas a risk index instead of variance leads to more accurate results. Therefore, due to study contradictions, the study of stock returns reaction to models for measuring non-systematic risk moments was significant. For this purpose, 152 companies were selected( In the realm of time between 2014to 2021 ) as a statistical sample from the companies listed on the Tehran Stock Exchange based on the systematic removal method (CAPM & FF3). Also, by determining the superior regression model, the power of the superior regression model was compared with the neural network model. results showed that by increasing the unsystematic risk torques calculated with the capital asset pricing model and the Fama and French tree-factor model reduce future stock returns; These results can be justified in line with the concepts of capital market efficiency theory.Other results indicate that the difference in expected non-systematic risk calculated with CAPM and FF3 models is significant. Therefore, the strength of the expected non-systematic risk torques calculated by the capital asset pricing model is less than the Fama and French three-factor model. By comparing the neural network model coefficient and linear regression, it can be said that the neural network-based model has a better performance in predicting future stock returns based on non-systematic risk moments than linear regression.

The purpose of this study is to investigate the effect of the variables of perception of tax justice and trust in the government on tax compliance. Among the variables that influence the tax behavior of people specializing in accounting, the impact of the variables of perception of tax justice and trust in the government on tax compliance was investigated. Also, the statistical population of this research includes tax specialists working in the tax office of Khorasan Razavi province (460 people), based on the results of the Morgan table, 210 people were determined as a statistical sample (random sampling method). The experiment and data analysis were done in two ways: using correlation analysis, exploratory factor analysis and regression analysis, the findings obtained as a result of the analysis show that (1) there is a positive and statistically significant relationship between trust in the government and tax compliance through the perception of tax justice (mediation), (2) there is a statistically significant and positive relationship between trust in the government and tax compliance, and (3) there is a positive and statistically significant relationship between trust There is a government with a perception of tax justice. Also, the model was tested using structural equation analysis and by SMART-PLS2 software.