The effect of real earnings management on the persistence and informativeness of earning
fatemeh
razmanesh
uoniversiti shahab danesh ghom
author
text
article
2021
per
Accounting profits and related components are among the information considered by individuals when making decisions. Profit sustainability is one of the qualitative characteristics of accounting profit that is based on accounting information and helps investors in assessing future profits and cash flows of the company. In addition, the reported profit figure is important for investors and the decision Their effects. Investors in estimating future earnings and expected cash flows not only pay attention to accounting profit margins, but also to the sustainable profit segment more than the volatile sector. Awareness of profit sustainability can be used to predict returns. Profit awareness refers to the quality of earnings that expresses the ability of reported earnings to help shareholders in the company's valuation process. Management strives for periodic fluctuations in order to achieve sustainable earnings Eliminate profits and plan profits at a steady growth rate, which makes the company's future outlook look good and its performance acceptable. Profit management may lead to an increase or decrease in profit sustainability. On the one hand, companies are realistically increasing their profits this year by managing real profits, and this will reduce the sustainability of profits as profits change artificially, which can have devastating effects. On the other hand, real earnings management can lead to smoothing of profits and signals about the future profitability of the company, which in turn leads to increased profitability of profitability (marking theory). Therefore, the present study examines the impact of real earnings management on two important aspects of earnings quality such as earnings sustainability and earnings awareness about future cash flows. In this regard, a sample of 129 companies listed on the Tehran Stock Exchange during the period 2011-2016 was selected and tested. For this purpose, the Jones model (1991) was used to measure earnings management. The results using multiple regression methods show that real earnings management has a negative relationship with earnings stability, ie with increasing earnings management, earnings stability decreases; Real earnings management also reduces the relationship between current earnings and future cash flows.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
1
18
https://www.jamv.ir/article_141152_052a7a92959ca15e93f4fa25c63bb9a0.pdf
Institutionalism in Accounting
zahra
joudaki chegeni
لرستان- بروجرد- شهرک نیاوران- کوچه فردوس 13- پلاک 26
author
text
article
2021
per
Institutionalism is an interdisciplinary approach that uses sciences such as psychology, sociology, anthropology, and law to understand the behavior of economic agents and to make more precise assumptions to describe their behavior. The purpose of this study is to expand the principles and explain the importance of the central role of institutions and institutional approach to economic development and improving the accounting profession. In terms of methodology, this study reviews and evaluates research done in the past. Based on previous research, it can be concluded that new institutionalists, while criticizing neoclassical theories, try to develop and present a theory of development based on organization and change. And institutional transformation aimed at promoting and promoting economic growth. There is also evidence that ideology, as an invisible and ideal part of the institutional order, enables individuals in institutions to choose consistent patterns of behavior. In addition, institutions play an important role in the development of social and environmental accounting.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
19
35
https://www.jamv.ir/article_141153_ea0298db02779a46590b3be0e00a35b1.pdf
Investigating the relationship between earnings management and the expertise of the audit committee in the Tehran Stock Exchange
soheil
harivandi
Master of Accounting, Islamic Azad University, Birjand Branch, Birjand, Iran
author
Hossien
Khanjani
Master of Accounting, Islamic Azad University, Birjand Branch, Birjand, Iran.
author
text
article
2021
per
In the present study, the relationship between companies listed on the Tehran Stock Exchange was investigated. The statistical population of the present study is the companies listed on the Tehran Stock Exchange during the years 1387 to 1392 that the sample size according to the screening method and after removing the pert observations is equal to 87 companies. In this study, the expertise of the audit committee is considered as an independent variable to examine their impact on the quality of earnings forecasting and earnings management of companies. In this study, which used integrated models and panel with fixed effects, the results of analyzing company data using multivariate regression at 95% confidence level show that there is an inverse relationship between earnings management and the expertise of the audit committee.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
36
45
https://www.jamv.ir/article_141154_fdf0ba15f3944f42e532c507cd0bd03a.pdf
Investigate the Moderating Role of Business Strategy on the Impact of Corporate Social Responsibility on Investment Efficiency in Listed Companies in Tehran Stock Exchange
negin
vahed dehkordi
Shahid Ashrafi University/Esfahan/Iran
author
ehsan
rajaee zadeh harandi
Shahab Danesh University / Qom / Iran
author
text
article
2021
per
With increased competition in business supply, companies need to invest in time to survive. Given the developments in today's world, especially developing countries, these countries need appropriate solutions to make better use of their resources to solve economic problems. In this regard, one of the important factors in solving the economic problems of countries is the expansion and development of investment; but this alone is not enough, and given the limited financial resources, in addition to the issue of investment development, increasing investment efficiency is also one of the important issues. Accordingly, the present study examines the impact of corporate social responsibility on investment efficiency as well as the moderating role of business strategy in this regard. This research is applied in terms of purpose and descriptive-correlational in terms of research method. In other words, in this study, the existence of relationship and correlation between variables through regression is investigated. in order to achieve the above objectives, three hypotheses were formulated. Therefore, in order to test the research hypothesis, a sample of 100 firms was selected from the firms listed in Tehran Stock Exchange during the period 2012 to 2019. Multivariate regression model based on combined data was used to test the research hypothesis. The results of this study show that there is a positive and significant relationship between corporate social responsibility and investment efficiency, which means that with increasing corporate social responsibility, investment efficiency will increase. Also, business strategy has a significant positive impact on investment efficiency, which means that with increasing business strategy, investment efficiency will increase. In addition, business strategy affects the relationship between corporate social responsibility and investment efficiency.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
46
65
https://www.jamv.ir/article_141155_86d581cc07af8df76d274bec02c2f4ce.pdf
The effect of intangible assets on profitability, productivity, capital structure, profit sharing policy and market value in listed and OTC companies
Hossein
Badiei
Director of Accreditation and Development of Humanities and Arts ,Islamic Azad University
author
Mohammadamin
Aliakbari
Islamic azad university, South Tehran Branch
author
awat
hoseinzadeh
Islamic Azad University, South Tehran Branch
author
text
article
2021
per
The purpose of this study is to investigate the effect of intangible assets value on profitability, productivity, capital structure, profit sharing policy and market price in companies listed on the Tehran Stock Exchange. The amount of intangible assets in the financial statements of companies can be extracted and to measure the profitability variable, the distribution of net profit over the total profit of the company and to measure the productivity of the selected model and also to measure the capital structure of the proposed model has been used. Also, the model of Didar and colleagues has been used to measure the profit sharing policy. In this regard, the financial reports of 100 companies during the financial period 2011 to 2020 have been analyzed using multivariate regression method based on consolidated data. The results indicate that the intangible assets variable has a direct and significant effect on the variables of profitability, productivity, capital structure, profit sharing policy and company value.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
66
81
https://www.jamv.ir/article_141156_aaf2e8ed320db6e122fb6e465b41687d.pdf
Investigating the relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange
hanidreza
shamakhi
Islamic Azad University Islamshahr Branch
author
naser
nozari nobar
eslamshahr
author
text
article
2021
per
The main purpose of this study is to investigate the relationship between accounting conservatism and firm performance during the COVID-19 epidemic. This research is a descriptive study in terms of nature and method and an applied research in terms of purpose. And post-event type is included. In the course of this research, a hypothesis was developed and 140 companies were selected through sampling by systematic elimination method for a period of 2 years between 1398 to 1399 and data related to research variables after collection in Excel software using Were analyzed from Stata statistical software version 15. The results of the hypothesis test showed that there is a significant direct relationship between accounting conservatism and firm performance during the COVID-19 epidemic in companies listed on the Tehran Stock Exchange.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
82
97
https://www.jamv.ir/article_141158_f2a0222fdb6726a20aaf22c3b8fde921.pdf
Investigating the effect of CEO influence on the relationship between gender composition in board members and the debt cost of Firms listed on the Tehran Stock Exchange
Mahdi
Mirmasoumi
Department of Accounting, Shamim Danesh Novin Institute of Higher Education, Ardabil, Iran
author
text
article
2021
per
The purpose of this study is To investigate the effect of CEO influence on the relationship between gender composition in board members and the cost of debt of companies listed on the Tehran Stock Exchange. The present study is an applied research booklet in terms of purpose. In terms of the nature of the research, it is part of the review research. In terms of the nature of the data, it is a small research booklet. In order to know the research booklet, it was a semi-experimental method. This method is used when it is not possible to select a company at random or it is not possible to completely manipulate or interfere with independent variables. In terms of descriptive method a) It is a correlational study that multivariate regression has been used. In terms of descriptive method, b) is also a booklet of post-event research. In terms of the type of argument, it is a booklet of deductive-inductive research. In terms of dimension, time is a retrospective research pamphlet. In terms of research duration, it is part of the combined method. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 128 companies were selected as a statistical sample. The study period is between the years 2013 to 2019. Managers also come to the field to create a large unit in the economy and according to the instructions of Article 1 of the Applied Commerce Law in Iran, companies whose type of obligations are defined in the law and the amount of capital based on its founders or a proportion based on public contributions are formed. Therefore, we seek to investigate the effect of CEO influence on the relationship between gender composition in board members and the debt cost of companies listed on the Tehran Stock Exchange. The results of testing the first hypothesis indicate that there is a direct and significant relationship between gender composition in board members and debt cost. In other words, it can be said that with the increase of gender composition in the members of the board of directors, the cost of debt also increases. Also, based on the test of the second hypothesis, it is stated that the CEO's permeability modulates the relationship between the gender composition of the board members and the cost of the company's debt.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
98
110
https://www.jamv.ir/article_141160_1b34ba0b351dbbab33656d879a5a5e16.pdf
The Effect of Financial Constraints Costs on the Relationship between Investment Opportunities and Financing Costs
Nader
Azizi
Department of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.
author
text
article
2021
per
Funding was in trouble. Despite such crises, the issue of corporate finance has become one of the most important issues in the financial literature. The turbulent and changing economic environment of companies, which is characterized by the globalization of markets, changing customer needs and increasing competition in the product market, has forced companies to constantly seek to improve their performance. The purpose of this study is to study the effect of financial constraints on the relationship between investment opportunities and financing costs. The statistical population of the research is the companies listed on the Tehran Stock Exchange and the study sample includes 133 companies listed during the years 2016 to 2020. The research method is descriptive and in terms of the relationship between variables is a combination of correlation and is applied in terms of purpose. To process and test the hypotheses, regression method and panel data as well as fixed effects model have been used. The results of the analysis of hypotheses showed that investment opportunities have a positive and significant relationship with financing costs and financial constraints have a positive and significant effect on the relationship between investment opportunities and financing costs. According to the research results, it is suggested to financial information analysts and capital market activists that in investment decisions and stock market evaluation, special attention be paid to the cost of financing companies as well as the ratio of market value to book value of equity and its effect on stock returns. Have.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
111
121
https://www.jamv.ir/article_141161_9c258dd8f0356331d821f3d78b241c94.pdf
Investigating the Relationship between Audit Quality and Audit Risk in Companies Listed on Tehran Stock Exchange
Hossein
Gholami
Master student of accounting, Faculty of Administrative Sciences and Economics, Vali Asr University, Rafsanjan, Iran
author
Ghasem
Dashtbani
Master student of accounting, Faculty of Administrative Sciences and Economics, Vali Asr University, Rafsanjan, Iran
author
text
article
2021
per
Auditing is considered as an effective way to limit the powers of managers in contractual relations. The financial statements also provide much of the information needed by the company's investors and creditors. If the information contained in these reports is not of the required quality and is complex, the risk of auditing increases. Therefore, the purpose of this study is to investigate the relationship between audit quality and audit risk. The statistical population of this study is the companies listed on the Tehran Stock Exchange and to achieve the purpose of the research, by applying filtering, the data of 163 companies listed on the Tehran Stock Exchange and in the period 2011-2019 using multivariate linear regression are reviewed and analyzed. Findings showed that audit quality has a negative and significant relationship with audit risk. In other words, as the quality of the audit increases, so does the audit risk. Findings of this research develop the literature related to the quality of financial reporting and consequently the audit process and risk and finally the quality of auditing.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
122
135
https://www.jamv.ir/article_141163_09209c97d9f16aa79a476ba057f9f238.pdf
Investigating the effect of personality dimensions on customer-oriented behavior with the mediating role of job experience and organizational commitment
ali
nakhchian
quchan
author
maryam
nemati
quchan
author
text
article
2021
per
The aim of this study was to investigate the effect of personality dimensions on customer-oriented behavior with the mediating role of job experience and organizational commitment among the staff of Khorasan Science and Technology Park. In this study, a questionnaire with 37 questions on a 5-point Likert scale was used. This research is applied in terms of purpose. The sample size was determined using Cochran's formula with a sample size of 93 people were selected by simple random sampling. The structural equation modeling (SEM) technique was used to analyze the data in this study. The results of this study showed that the more the organization pays attention to the personality traits of individuals and provides an environment in which people feel more committed and committed to the organization, can pave the way for better employee performance and thus higher productivity in the organization. Provided. Also, in order to increase productivity and identify the personality traits of individuals, the workforce should be periodically employed in different departments so that their personality traits are reflected objectively and the most appropriate department and service for each employee is identified. . Job turnover can be a good step in this direction.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
49
no.
2021
136
155
https://www.jamv.ir/article_141219_c4263dff6e2d3e8f69f9b550e69e7beb.pdf