The Impact of Economic Crises and Economic Growth on Cost Stickiness
mohammad
areh kesh salmasi
tabriz
author
ali
ghanbari
iau
author
text
article
2021
per
In this paper, the effect of economic crisis (economic sanctions and corona) and economic growth on cost attachment to 110 companies among the companies listed on the Tehran Stock Exchange in the period 2001-2019 has been studied. Multiple regression was used to test the hypotheses and Petronoster test was used to compare the coefficients during normal and severe embargo. By dividing the research period into three periods of growth and recession (corona), severe economic sanctions and low sanctions, cost stickiness in these periods and also in three levels of public and administrative costs, the total cost of goods sold and operating costs Were examined. Based on the results, costs react asymmetrically to uniform sales changes. Economic prosperity also has a positive effect on cost stickiness, in other words, cost stickiness increases during economic boom. But the recession has a negative effect on cost stickiness, meaning that there is no cost stickiness during the recession and the corona. Severe economic sanctions have a negative effect on cost stickiness, but the difference in cost stickiness during normal and severe sanctions is only significant in terms of operating costs, and in the case of cost-effectiveness of sold goods and the cost of public works and public works. On adhesion, this difference is not statistically significant.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
1
17
https://www.jamv.ir/article_136507_e1a5161cefaf70c1eab3b1275acf5d61.pdf
The Effect of Accounting Conservatism on Debt Capacity among Listed Companies in Tehran Stock Exchange.
Ali
Bayat
Department Of Accounting, Islamic Azad University,Zanjan,Iran
author
abbas
rostammi
PhD Student in Accounting, Islamic Azad University, Zanjan Branch, Zanjan, Iran
author
text
article
2021
per
AbstractThe present study seeks to trace the effect of accounting conservatism on the debt capacity of companies listed on the Tehran Stock Exchange. One of the constant concerns of corporate financial managers is the issue of financing. In order to achieve this goal, the information of 79 companies from companies listed on the Tehran Stock Exchange, which was selected with the help of a systematic elimination model and during the five-year period (2015-2016), data were collected for these companies and the research model Appropriate statistical methods were tested. The Giuli and Hein model (2000) was used to measure conservatism and the previous model by Frank Goyal (2009) was used to assess debt capacity. The results of the research hypothesis test showed that more conservative companies have higher debt capacity and conservatism has a significant positive effect on debt capacity.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
18
32
https://www.jamv.ir/article_136509_ccc6858549fff95c85296fb275e5e3c4.pdf
Investigate the role of tax risk and tax avoidance
roya
darabi
Associate Professor and Faculty Members of Islamic Azad University, South Tehran Branch. Faculty of Economics and Accounting. Accounting Department
author
zahra
varkesh
iau
author
Javad
Derakhshan
Master of Accounting ,Institute for Higher Education Parandak , Iran
author
text
article
2021
per
Tax avoidance behavior is one of the most important strategies of companies. Companies can help reduce their tax burden by using tax avoidance. Tax risk can also arise specifically from tax avoidance. Tax risk can arise from a company's financial planning strategies that are independent of total operational risk. Companies that make good use of tax evasion can play a role in benefiting their shareholders. Tax avoidance stems from legal loopholes in tax law. Tax avoidance can shift risks to debtors and reduce their ability to pay their debts. On the other hand, tax avoidance can lead to debt conservation of debtors, which can strengthen their ability to pay their debts. Because tax risk becomes less predictable after tax deduction from cash flows, creditors can identify companies with higher tax risk as more risky debtors. A clear link between tax avoidance and tax risk is not uniformly available. Therefore, this study seeks to investigate the role of tax risk and tax avoidance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
33
44
https://www.jamv.ir/article_136510_5f2ce719e3a9923fbb17c8e71bb4741d.pdf
The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand
mohamad jafar
asgari
Payame noor University of tehran
author
seyed hesam
vaghfi
Payame noor University
author
text
article
2021
per
The present study The Impact of the Institutional Environment on the Relationship between Voluntary Disclosure of Corporate Social Responsibility and Auditor Demand. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 86 companies were selected as sample and were investigated in the period of 9 years between 2011 and 2019. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that there is no relationship between voluntary disclosure of corporate social responsibility and the rating of the auditing firm. Also, the audit firm's rating does not affect the relationship between voluntary disclosure of corporate social responsibility and audit costs. However, voluntary disclosure of corporate social responsibility has an adverse effect on audit costs. Also, improving the organizational environment has an adverse effect on auditing fees. However, improving the organizational environment does not affect the audit firm's ranking. Also, improving the organizational environment does not affect the relationship between voluntary disclosure of corporate social responsibility and the rating of the auditing firm
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
45
60
https://www.jamv.ir/article_136511_9cf48977cd4cf7d4934c51dddfb15b94.pdf
The effect of political communication on the financial flexibility of the company
ali
jafari
iau
author
reza
bidarvand
iau
author
atefeh
maleki
iau
author
text
article
2021
per
Political economy is an important field in the scientific study of social phenomena. This method considers the formation of social phenomena as a result of political and economic components. According to the theory of political economy, in most market-oriented economic societies, business units are the focus of economic, social and political interactions between different groups. Therefore, the purpose of this study is to investigate the effect of political relations on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 166 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes a seven-year period based on the financial statements of the studied companies during the years 1392 to 1398 and to test the hypotheses, multivariate linear regression method using EVIEWS software version 9 has been used. . The results show that political communication does not affect the financial flexibility of companies.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
61
72
https://www.jamv.ir/article_136512_9727fa85713da9a1bbcbdd0b48d21f1a.pdf
The effect of political relations on companies' financial decisions in companies listed on the Tehran Stock Exchange
Seyed Reza
Aghili Nasab
Master student of accounting, Islamic Azad University, Gorgan, Iran
author
text
article
2021
per
The purpose of this study is the effect of political communication on the financial decisions of companies in companies listed on the Tehran Stock Exchange. This research, in terms of correlation and research methodology, is of quasi-experimental and post-event type in the field of positive accounting research, which is done with real information. The data required for the research were collected from observing the documents related to the financial statements of companies in the Tehran Stock Exchange during the years 92-96. Multivariate linear regression models were used in data analysis and Eviews version 9 econometric software was used for data analysis. The results show a significant relationship between political communication and financial decisions.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
73
84
https://www.jamv.ir/article_136826_4df2a81b01542cbea0f9b705639edcab.pdf
Investigating the Relationship between Diversification of Companies and the Quality of Accruals in Companies Listed on the Tehran Stock Exchange
mahsa
ghajrbeighi
abyek
author
maryam
mosazadeh
abyek
author
text
article
2021
per
In diversified companies, there is a great deal of connection between the various business segments of the company, which, due to their close interdependence, will affect the interests of all segments involved. Therefore, achieving the internal balance of a diversified company and maintaining the interests of each party is of particular importance in this study. 1398 was examined. This research is an applied research in terms of purpose classification and in terms of method based classification, it is a descriptive research and among descriptive researches, it is a correlational research. The statistical sample of the research was selected by systematic elimination method of 81 companies. The results of the hypothesis test showed that there is a significant relationship between the commercial and geographical diversification of the company and the return on assets. There is a relationship between the quality of accruals and the business diversification of companies. But there was no relationship between the quality of accruals and the geographical diversification of companies.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
85
96
https://www.jamv.ir/article_136832_2f445fbcd49f8177564b0cc1bc8f5813.pdf
Ability to profit and operating cash flow in explaining the realized realized intrinsic value of the company
saeed
anvarkhatibi
ilkhichi
author
leila
seyfi gavaher
ACCOUNTING GROUP،ISLAMIC AZAD UNIVERSITY،ILKHCHI UNIT
author
fariba
ansari
ilkhichi
author
text
article
2021
per
In firms that are not in a stable position (low-growth firms) and have cash scheduling problems, unusual accruals play a more prominent role in signaling the company's performance, and managers have accounting accruals, so the purpose of this study is to examine profitability and operating cash flow. In explaining the realized intrinsic value of the company. The statistical population of the study was all active companies listed on the stock exchange, of which 118 companies were selected as a sample. The research method was descriptive-correlational and applied objective. The regression results showed that the ability of profit and operating cash flow has a significant effect on explaining the realized intrinsic value of the company.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
97
112
https://www.jamv.ir/article_136859_f72d6b60d134c805854639ff24bc2340.pdf
Take advantage of data mining approach and detect fraud in financial statements
farhad
dehdar
Assistant Professor, Department of Accounting, Islamic Azad University, Shahroud Branch, Shahroud, Iran
author
mohammadhosein
moradi
iau
author
text
article
2021
per
Fraud is a common phenomenon in business. Prevention by detecting significant fraud in financial statements has always been the focus of investors, legislators, standardizers, managers and auditors. The present age is called the information age, and what leads to power and success is information. Data mining is a bridge between statistics, computer science, artificial intelligence, modeling, machine learning and visual loading of data, which in the process of extracting valid, previously unknown, understandable and reliable information from large databases is possible. It can be used in decision-making in important business activities such as improving the quality of information usefulness by detecting financial fraud.The present study provides the necessary evidence for investigating data mining in financial statement fraud by using historical documents using library documents and based on the background and research of researchers.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
113
123
https://www.jamv.ir/article_136862_1c4e69c3acfbeae927a7e9132ab4ed93.pdf
Investigating the Impact of Implementing the Electronic Tax Operations and Services System on the Effectiveness of the Tax Affairs Organization from the Perspective of the Tax Auditor
naser
omidvar
Auditor, University Lecturer, Tabriz University of Medical Sciences
author
somaye
jangi
Auditor, University Lecturer
author
behnam
najafi
Tax Affairs Organization, PhD student in Business Management, Payame Noor University of Bostan Abad
author
esmaeil
javid
Tax Affairs Organization, PhD student in Business Management, Payame Noor University of Bostan Abad
author
text
article
2021
per
This study investigates the effect of implementing the electronic tax operations and services system on the effectiveness of the performance of the Tax Affairs Organization from the perspective of tax auditors in Ardabil province. The statistical population of the study includes all tax officials of Ardabil province in four organizational levels: tax expert, senior tax expert, head of the tax department and head of tax affairs, which is a total of 85 people during the years 1397, 1398 and 1399.The research method in this research is descriptive. It also falls into the category of applied research in terms of purpose. The methods of data collection in this research are both library method and field method and a questionnaire has been used. Research hypotheses are tested using regression. And to document the results of statistical analysis and provide final solutions, the researcher has analyzed the questions and hypotheses using the statistical method using SPSS software. The results of this study show that the implementation of electronic tax operations and services system is effective in reducing tax corruption, reducing tax collection costs, increasing the efficiency of tax officials, facilitating the implementation of tax justice and increasing the speed of tax revenue collection.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
45
no.
2021
124
136
https://www.jamv.ir/article_136864_e659f5902ade6e61c5b2afb70045247f.pdf