نشریه چشم انداز حسابداری و مدیریت
سال هفتم شماره 88 (بهار 1403)

The purpose of this research was to investigate the effect of major shareholders' support on cash retention during financial crises. The spatial domain of this research was companies admitted to the Tehran Stock Exchange and the temporal domain was the years between 2014 and 2018. The research method of the current research is applied and its research design is semi-experimental and using the post-event approach (through past information). The number of samples in this research is 107 companies by systematic elimination method. Also, 2 hypotheses have been developed in order to investigate the relationship between each of the research variables. We used the ordinary least squares (OLS) method to test the hypotheses using Eviews10 software. The research results showed that there is a significant relationship between shareholder support and cash retention. Financial crises affect the relationship between shareholder support and cash holdings.

The purpose of this research is to investigate the effect of gender diversity of auditor committee members on the relationship between social responsibility and profit quality. The study area for this research includes eight years, that is, from 2012 to 2019. The research is in the category of applied research, and in the division based on nature, it is placed in the group of correlational research, which draws conclusions based on the inductive method. The results of the research hypothesis test showed that there is a significant and positive relationship between social responsibility and profit quality, and the gender diversity of audit committee members has a significant and positive effect on the relationship between social responsibility and profit quality, and strengthens this relationship.

The present study was conducted with the theme of the impact of auditors' competence and professional ethics of the diversity of auditors signing the audit report on the quality of financial reporting in the stock exchange according to the employees of the Tehran Auditing Organization. This research is a correlational and descriptive survey and has a practical purpose. The statistical population will be 300 people from the auditing organization. Based on the table of Morgan and Jersey, 169 people have been selected by simple stratified proportional randomness. Data were collected by questionnaire. The standard financial reporting quality questionnaire was created by Freddie Van in 2014 and this questionnaire consists of 22 items with a five-point Likert scale. Auditor competence questionnaire is designed to check the level of competence of auditor and accountant in 12 questions and single indicators. Diversity of signatory auditors: We follow Harjoto et al. (2015) to construct the Blau index of the diversity of signatory auditors (DIVERSITY) using four dimensions. A questionnaire has also been used to collect professional ethics. The information has been collected and analyzed with 22spss software. In terms of the purpose and nature of the research and the hypotheses to be studied, its research method is descriptive correlation. The regression model was used to test the hypotheses. The results showed the competence of accountants, professional ethics, information clarification, social responsibility, experience of accountants. , the age of accountants, level of education, position of accountants, service history, field of study, commitment has a positive and significant effect on the quality of financial reporting, but gender has no effect on the quality of financial reporting in accounting.

Information asymmetry has always been an important issue among academics. In information asymmetry, one side of the exchange has more information than the other. One of the ways to make a successful exchange is for the buyer to try to raise his information about the other side, the seller, and the level of quality of his services as much as possible. But this is not always practical and not very economical. Therefore, according to the above, this research seeks to investigate whether information asymmetry and profit sharing policies have an effect on the role of the quality of corporate governance. The statistical population of the research is 120 companies admitted to the Tehran Stock Exchange. Also, the time domain includes 11 consecutive years from 1391 to 1401, according to the results of the hypothesis test, the information asymmetry variable has a significant effect on profit sharing policies, and other research findings showed that the quality of corporate governance has a relationship between information asymmetry and profit sharing policy. adjusts

Investors make investments according to the available information, including the information in the financial statements. Good news causes investors to react positively and bad news causes investors to react negatively. The concern of discovering the relationship between return on equity and unexpected profit has led to the creation of the concept of profit reaction coefficient. Since the first published research on profit reaction coefficient, one of the most important directions of studies conducted in the field of financial accounting is about explaining and identifying different factors affecting the profit reaction coefficient for different companies. Therefore, the purpose of this study is the effect of conditional conservatism and the comparability of financial statements on the profit reaction coefficient. The statistical population of the research companies admitted to the Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 1397 to 1401. The research method is descriptive and correlational in terms of the relationship between variables, and it is applied in terms of purpose and post-event in terms of event. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the data analysis show that the comparability of financial statements has a positive and significant effect on the profit reaction coefficient and conditional conservatism has a positive and significant effect on the profit reaction coefficient.

The source of information for most of the capital market actors is the financial reports published by the companies, which are periodically made available to the public and are the basis for the decisions of potential and actual investors to buy and sell and invest in the stock market. The purpose of this research is to investigate the relationship between managerial ability and competition in the product market with investment behavior. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 1397 to 1401. The research method is descriptive and in terms of the relationship between variables, it is a combination of correlation, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypotheses show that managerial ability has a positive and significant relationship with investment behavior and competition in the product market has a positive and significant relationship with investment behavior at the 5% error level.

Target ; Today, the discussion of the characteristics of proper management and its tremendous effects on the organization's innovation performance in public and private companies can be clearly seen, and recently new styles of management have been proposed that can be very effective in implementing strategies and pursuing the goals of the organization; This research examines how artificial intelligence affects job satisfaction through the mediation of artificial intelligence innovation and perceived threats in the Khalij gold mining company.design/method/approach; This model has been tested with SPSS23 and Smart PLS3 software by analyzing the survey responses collected from 169 managers and employees of Sanat Talakoob Khalaj.findings; The findings of the research show that employee recognition does not have a direct positive effect on artificial intelligence innovation, employee recognition does not have a positive and significant effect on perceived threats, employee recognition has a positive and significant effect on ethics, and employee ability does not have a positive and significant effect on artificial intelligence innovation. The ability of employees does not have a positive and significant effect on perceived threats. The ability of employees has a positive and significant effect on ethics. Ethics has a positive and significant effect, employee morale has a positive and significant effect on artificial intelligence innovation, employee morale has a positive and significant effect on perceived threats, perceived threats do not have a positive and significant effect on artificial intelligence innovation, artificial intelligence innovation has an effect on job satisfaction is positive and significant, perceived threats have a positive and significant effect on job satisfaction.Discussion and conclusion; The results of the research indicate that artificial intelligence readiness has an effect on job satisfaction through the mediation of artificial intelligence innovation and perceived threats in Sanat Talakoob Khalaj.

The present study examines the effect of corporate governance on ceo narcissism in companies listed on the Tehran Stock Exchange. In this research, three variables of management tenure, duality of management duties and institutional shareholders have been selected as corporate governance criteria. In this research, the institutional shareholders, the duality of management duties and the narcissism of managers have been identified with values of zero and one; Management tenure is also measured based on the number of years of continuous management activity. This research is a descriptive-correlation study based on composite data analysis. 120 companies admitted to the stock exchange during the period of 2017-1401 have been selected as samples. Based on this, management tenure and the duality of management duties have a positive and significant effect on managers' narcissism; While institutional shareholders have a negative and significant effect on ceo narcissism.

Social media influencers have attracted a lot of attention from companies and brands; Therefore, the present study was conducted with the aim of determining the effect of the characteristics of people influencing the purchase intention in effective social media marketing with the mediating roles of personalities and attitude towards the brand. The statistical population of this research is the customers of Koroosh store in Sari city, whose number is unlimited; make. According to Cochran's formula, the sample size of 384 people was determined and selected based on random sampling method. The data collection tool is a standard questionnaire that is measured with a 5-point Likert scale. The content validity of these questionnaires has been confirmed by the experts in this field, including the supervisor, and its reliability was determined using Cronbach's alpha test using statistical software for social sciences (spss) and confirmed with a high percentage (0.85). has been The collected data were analyzed by descriptive statistics using spss software and inferential statistics using structural equation modeling method (partial least squares) using Smart Pls software. The impact of the first and second hypothesis and... and the sixteenth hypothesis are respectively 0.23, 0.31, 0.28, 0.16, 0.29, 0.22, 0.29, 0.45, 0.19, 0.20, 0.23, and 0.16. and 0.13, 0.21, 0.26, and 0.35 have been evaluated and confirmed at the 95% confidence level (5% error rate). The results of the research show that physical attractiveness with a path coefficient of 0.45 has the greatest effect on brand attitude in social media marketing, and reliability has the least effect on customers' purchase intention with a path coefficient of 0.13.

The information published by companies in the capital market is used by many economic decision makers. The timeliness of this information is one of the important aspects of the concern of the users of accounting information, and the delay of the audit has an effect on the timeliness of the accounting information, which is the key to improving the confidence of investors in the capital market. It is the size of the auditor. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 2017 to 2018. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results obtained from the data analysis show that transactions with related parties have a positive and significant relationship with the delay in the audit report, and the size of the auditor has a negative and significant relationship with the delay in the audit report.

The purpose of this research is to investigate the effect of brand experience dimensions on brand satisfaction and brand loyalty with the mediating role of brand attitude and brand attachment. In terms of practical purpose and in terms of method, this research is classified as descriptive-survey research. The statistical population of this research is Pasargad insurance customers in Sari city. Cochran's formula was used to calculate the number of samples in the indefinite population, and the sample size was 384 based on Cochran's formula. The sampling method in this research is non-probability. The collection tool in this research is a standard questionnaire and the questionnaires have been provided to the customers in person and the reliability of the questionnaire was confirmed using Cronbach's alpha coefficient above 0.7. Descriptive and inferential statistics were used for the statistical analysis of the findings. In the first part, the descriptive analysis of the findings is presented in the form of tables and graphs. In the second part, SPSS version 24 statistical software and Smart Pls structural equation modeling were used for statistical inference and hypothesis testing. The research results have shown that all hypotheses have been confirmed and the results have also shown that brand attitude and brand attachment play a mediating role on the relationship between brand satisfaction and brand loyalty.

Corporate managers have an incentive to overstate their financial performance by delaying bad news and disclosing good news faster in the hope that their poor performance will be covered by better performance in the future. Such behavior of managers has been confirmed in empirical studies. Thus, the purpose of this research is to investigate the relationship between managerial short-sightedness and the risk of falling stock prices with the effect of the auditor's opinion type. The statistical population of the research of companies admitted to the Tehran Stock Exchange, the systematic elimination sampling method and the studied sample, includes 85 admitted companies during the years 1397 to 1401. The descriptive-survey research method is a combination of causation-correlation in terms of the relationship between variables, and it is practical in terms of its purpose. Regression method, panel data and fixed effects model were used to process and test the hypotheses. The results obtained from the analysis of the hypothesis showed that the type of auditor's comment has a negative and significant effect on the relationship between managerial short-sightedness and the risk of falling stock prices at the level of 5% error.

The cost of equity is one of the basic concepts in the field of financial literature that plays a fundamental role in financing and investment decisions. In order to determine the appropriate financial resources, the management of the company should give importance to the cost of equity. The purpose of this study is the effect of profit stability on the relationship between the readability of financial reporting and the cost of equity. The statistical research population of companies admitted to the Tehran Stock Exchange and the studied sample includes 140 admitted companies during the years 2017 to 2018. The research method is descriptive and in terms of the relationship between the variables, it is causal-correlation, and in terms of the objective, it is applied and in terms of the event, it is post-event. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the analysis of research hypotheses showed that the readability of financial reporting has a negative and significant relationship with the cost of equity, and the stability of profit has a positive and significant effect on the relationship between the readability of financial reporting and the cost of equity.

The process of profit measurement and its result has an important role in the management of the company and is also of special importance for the users of financial statements. Since the calculation of the profit of the companies is affected by the estimation methods of accounting and the preparation of financial statements is the responsibility of the management of the commercial unit, it is possible for the management to manage the profit due to the various reasons mentioned above. Therefore, the purpose of this study is the effect of the gender of the audit committee and the cost of equity on the sustainability of earnings. The statistical research population of companies admitted to Tehran Stock Exchange and the studied sample includes 152 admitted companies during the years 2017 to 2018. The research method is descriptive and in terms of the relationship between the variables, it is causal-correlation, and in terms of the objective, it is applied and in terms of the event, it is post-event. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the analysis of the research hypotheses showed that the cost of equity has a negative and significant effect on the stability of profits, and the gender of the audit committee has a negative and significant effect on the stability of profits.

The present study examines the impact of auditor tenure and rotation on audit quality with emphasis on corporate governance. This research is practical in terms of its 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, 129 companies were selected as the research sample in the 5-year period between 1397 and 1401. 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 auditor's tenure has a direct effect on the audit quality. However, auditor rotation has the opposite effect on audit quality. However, the corporate governance system does not affect the relationship between auditor tenure and audit quality. Also, the corporate governance system does not affect the relationship between auditor turnover and audit quality.