Investigating the Impact of Software and Integrated Tax System on the Performance of Save Tax Office Staff
davod
gorjizadeh
n
author
majid
moradi
عضو هیات علمی
author
horoalein
abbasi
دانشجوی کارشناسی ارشد حسابداری موسسه آموزش عالی ناصر خسرو ، ساوه ، ایران
author
text
article
2020
per
The purpose of this study is to investigate the impact of software and integrated tax system on the performance of the staff of the tax office of Saveh. The dependent variable in this study is staff performance. The importance of researching software and the integrated tax system is to make all the two-way interactions of people with non-tax and electronic taxation possible. The results of this study indicate that using "design and implementation of integrated tax system software", "taxpayer identification number", "impact of short-term risk-based auditing", "standardization of processes", "data identification and preparation" , "Procurement, Installation and Delivery of Integrated Tax System Hardware", "Business Process Reengineering", "National Implementation of Integrated Tax System Software", "Long Term Risk Audit Selection", "Support and Maintenance Services Plan" It has a significant impact on "staff performance" and we conclude that "integrated software and system" Taxation "will improve the performance of staff in the Savings and Tax Office.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
1
21
https://www.jamv.ir/article_103765_5deb9f4838b609ad4e808fc37affeb10.pdf
The effect of political communication on the relationship between accrual quality and dividend policy
ahmad
hoshmande nemat abadi
-
author
arash
derakhshanmehr
mamqan
author
text
article
2020
per
The present study investigates the impact of political communication on the relationship between accrual quality and dividend policy. This research is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 121 companies were selected as research sample in the 6-year period from 2011 to 2015. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses by Eviewse software and multiple regression with panel data model. Used. The results show that there is a significant and inverse relationship between accrual quality and dividend policy. Also, political communication has a significant and reverse effect on the relationship between accrual quality and dividend policy.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
22
37
https://www.jamv.ir/article_103899_077bb9c3c6c9b98195772d61d4ac6ff1.pdf
The relationship between the amount of cash paid and tax avoidance with emphasis on board independence
amir ahmad
agha alikhani
ghazali
author
ali
pormohamad barogh
ghazali
author
mohamadreza
agha alikhani
shamsipor
author
mehdi
beshkooh
gazvin
author
text
article
2020
per
Maintaining more cash by paying less taxes is one way of managing cash that is managed by tax avoidance. Tax avoidance can lead to uncertainties in management over the extent of tax avoidance, audits of the firm's operating facts as well as the likelihood of lawsuits. Tax avoidance. The purpose of this study was to investigate the effect of board independence on the relationship between the amount of cash dividends paid and tax avoidance in companies listed on the Tehran Stock Exchange. The statistical sample of the present study consists of 114 companies for the period of 2012-2012 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Specialized Excel software was also used to process, classify and prepare variables and to enter into Eviews software. The results show that the independence of the board of directors as part of the management structure and part of the corporate governance mechanisms is not able to influence tax management and the relationship between the amount of cash and tax avoidance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
38
53
https://www.jamv.ir/article_104999_18aa72cae098be40fcda5d4a785264f0.pdf
The impact of auditor tenure on auditor conservatism
hadi
daneshvar
tabriz
author
marjan
samaie
osveh
author
text
article
2020
per
The purpose of this study is to investigate the impact of auditor tenure on auditor conservatism. This is an applied research and its quasi-experimental design using post-event approach. In this study, according to Francis and Krishnan (1999), accrual accruals are used as auditor conservatism. The research method is descriptive-correlational and panel method is used for data analysis. The required information was extracted from the audited financial statements of 112 companies over the period 1389-1384. The results showed that there is no significant relationship between auditor conservatism and auditor tenure.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
54
67
https://www.jamv.ir/article_104118_2b2144c5cd32836b9e99b74c7e0de2a4.pdf
he Role of Accountants in Economic and Financial Transparency in Society
Arash
Mohammadi Nafchi
university
author
text
article
2020
per
One of the most important issues in the global economy as a default is the transparency of financial and economic information, which is of paramount importance to all users. Despite the importance of this concept, no comprehensive definition has been provided so far. Therefore, today, taking into account the economic and financial perspective in accounting is an important and key issue because the profession of accounting is not alien to the economic and financial field. Many factors contribute to the transparency of financial information, the most important and most influential being financial components. Financial transparency is the basis of economic decision-making by potential and actual investors. Because one of the requirements of healthy competition is the access of all market participants to transparent information. Therefore, transparency of information can be considered as a social phenomenon that strongly influences the interactions of individuals in the market. Naturally, in a market where financial and economic information does not have the required level of transparency, it not only makes it difficult for the right investors to make the right decisions and provides them with the opportunity to exit the market, but also prevents potential investors from entering the financial markets. In other words, the lower the transparency of the information provided, the mere risk of uncertainty and return on investment required by investors increases.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
68
79
https://www.jamv.ir/article_104732_9b6d956df9f241acb4abf3973c5d70ce.pdf
The Relationship between Corporate Innovation Strategy and the Risk of Falling Stock Prices with Emphasis on Managers' Behavioral Factor
معصومه
حاجی علیزاده
کارشناسی ارشد حسابداری، موسسه آموزش عالی علم و فن آوری شمس، تبریز، ایران (نویسنده مسئول)
author
mohammad sadeg
jafarzade bishak
amuzesh ali elm ve fan avari shams inistution
author
text
article
2020
per
This study investigates the relationship between corporate innovation strategy and the risk of falling stock prices with emphasis on managers' behavioral factor. The purpose of this study is applied and is a causal (post-event) type of research methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 114 companies were selected as the sample of the study. The method used for data collection was a library and logistic regression was used to test the research hypotheses. The results of the research hypotheses show that there is a significant inverse relationship between the firm's innovation strategy and the risk of falling stock prices. Also, increased investment spending has a significant negative effect on the relationship between firm innovation strategy and stock price risk, and excess investment also has a significant negative effect on the relationship between firm innovation strategy and stock price risk.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
80
96
https://www.jamv.ir/article_104772_bb09d892d08636757a4258d2dec8f720.pdf
Investigating the Impact of Institutional Ownership on the Relationship between Financial Statements and Different Levels of Cash Retention in Companies Listed in Tehran Stock Exchange
زیبا
مقدم
کارشناسی ارشد، گروه حسابداری، موسسه آموزش عالی علم و فن آوری شمس، تبریز، ایران
author
morteza
khanlari
shams
author
text
article
2020
per
۱۱۴۵/۵۰۰۰ The present study examines the impact of institutional ownership on the relationship between financial statements reproduction and different levels of cash holdings in listed companies in Tehran Stock Exchange. This research is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 112 companies were selected as the sample of the research in the 6-year period between 2012-2012. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses by Ivyz software and multiple regression with panel data model. Used. The results show that there is a significant and inverse relationship between the re-issuance of financial statements and the low and medium levels of cash holding. Also, institutional ownership has a significant and inverse effect on the relationship between the re-issuance of financial statements and the high level of cash holdings. But there is a significant direct relationship between the re-issuance of financial statements and the high level of cash holdings.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
97
112
https://www.jamv.ir/article_105319_94b5baa5ca4539ee7ddfd00e1847caec.pdf
The Impact of Board Independence on the Relationship Between Reducing the Dividend Compared to the Past Year and Avoiding Corporate Taxes
amir ahmad
agha alikhani
ghazali
author
ali
pormohamad barogh
ghazali
author
mohamadreza
agha alikhani
shamsipor
author
rasoul
hoseini
zanjan
author
text
article
2020
per
Tax avoidance is a type of tax loophole to reduce taxes that can be made by transferring income to a low-tax area or transitional pricing. Tax avoidance can be measured through a variety of methods, including effective tax expense rates and tax differences. The purpose of the present study is to investigate the effect of board independence on the relationship between the reduction of dividends compared to the previous year and tax avoidance in listed companies in Tehran Stock Exchange. The statistical sample of the present study consists of 114 companies for the period of 2012-2012 and multivariate regression was used to test the research hypotheses. Also, Jark test was used for data mana and the Levine, Lin and Chu test were used for detecting data mana. Specialized Excel software was also used to process, classify and prepare variables and to enter into Eviews software. The results show that the independence of the board of directors as part of the management structure and part of the corporate governance mechanisms is not able to influence tax management and the relationship between the reduction of dividends compared to the previous year and tax avoidance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
113
126
https://www.jamv.ir/article_104998_16663c90642aa5c5f6b8f01fd03a6167.pdf
The Relationship between Investor Emotional Attitudes and Stock Price Changes with Voluntary Disclosure
پریسا
درخوش
کارشناسی ارشد حسابداری، موسسه آموزش عالی غیرانتفاعی-غیردولتی علم و فن آوری شمس، تبریز، ایران. (نویسنده مسئول)
author
arash
derakhshanmehr
mamqan
author
text
article
2020
per
There are changes in stock prices associated with voluntary disclosure by managers. Investors' feelings and emotions that lead to biased behavior and decisions are also associated with the voluntary disclosure of companies. The present study examines the relationship between investors' emotional tendencies and stock price changes with voluntary disclosure. This study is applied in purpose and is causal (post-event) correlation methodology. The statistical population of the study consisted of all listed companies in Tehran Stock Exchange. Using systematic elimination sampling method, 116 companies were selected as research sample in the 6-year period between 2012-2012. The method used for data collection was a library and data were collected for measuring variables from the coding site and corporate financial statements. In Excel the initial calculations were then performed to test the research hypotheses using statata software and multiple regression with panel data model. Used. The results show that there is a direct and significant relationship between emotional orientation and voluntary disclosure. Also, there is a direct and significant relationship between stock price changes and voluntary disclosure.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
127
143
https://www.jamv.ir/article_105438_385313d4e86f0a87dad9308bc85527e4.pdf
The Impact of Managerial ability on the Relationship between Political political connections and Representation Agency Costs in companies listed in Tehran Stock Exchange
AMIR
JAVADY NIA
بابلسر- سه راه دانشگاه- دانش 35- محله قائمیه- کوچه قائیمیه 22
author
text
article
2020
per
The purpose of this study is to explain the relationship between political communication and agency costs with respect to management ability. The sample consisted of 127 companies listed in Tehran Stock Exchange over a 5 year period from 2014 to 2018. This research is based on purpose, applied research and assumptions in the field of correlational research. In order to test the hypotheses, a generalized least squares regression model was used in EViews10 software. No longer is the manager able to not only control but also reduce the cost of representation caused by political relations.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
3
v.
21
no.
2020
144
163
https://www.jamv.ir/article_105466_6b7ebada8cd0a494f80103c9bb4980f7.pdf