The effect of accounting process characteristics on accounting information systems in the central insurance organization
mehdi
siahvoshi
iau
author
text
article
2022
per
The aim of this study was to investigate the effect of accounting process characteristics on accounting information systems in the Central Insurance Organization using statistical analysis methodology in SPSS environment. The study population of this study can be classified into two general groups: the first group includes knowledgeable professors, the second group includes accounting and IT specialists and financial managers or similar positions in the Central Insurance Organization. The sample size of this study is equal to 96 available experts who were collected by a combination of two methods of non-probabilistic purposive sampling (judgmental) and snowball sampling in the summer of 1400. Since the correlation coefficient sign is the slope of the regression line, there is a positive and significant relationship between the steps of the accounting process (X2) and the components of accounting information systems, because the correlation coefficient between them is calculated to be 0.913. On the other hand, there is a positive and significant relationship between the stages of the accounting process and the characteristics of the accounting process, because the correlation coefficient between them was calculated to be 0.836. There is a positive and significant relationship between the management accounting variables of government organizations (X4) and the components of accounting information systems, because the correlation coefficient between them is calculated to be 0.838.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
1
16
https://www.jamv.ir/article_143537_8579165f4a6a1d074e8e8df91ddead6e.pdf
Managerial ability, internal control and investment efficiency
farzin
khoshkar
University of Nasser Khosro Saveh
author
Esmail
Niknafs
saveh
author
Sevda
Jahedi
save
author
text
article
2022
per
Companies are always faced with many opportunities and need an optimal investment decision. Internal control as a governance mechanism and managerial ability as a behavioral mechanism affect the efficiency of investment. The purpose of this study is to investigate the role of internal control quality on the impact of management ability on investment efficiency. Research in terms of purpose is part of applied research and research method in terms of nature and content is cause and effect. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. To collect information, data from 152 companies listed on the Tehran Stock Exchange in the period 1391-1399 have been used. The results of this study show that management ability has a positive and significant effect on overinvestment and has a negative and significant effect on underinvestment. The quality of internal control also limits the positive relationship between managerial ability and over-investment and strengthens the negative relationship between managerial ability and underinvestment.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
17
30
https://www.jamv.ir/article_143538_5e346457026dee2041214b0d8ce24c87.pdf
Financial reporting quality and investment efficiency: the Moderator role of family ownership
fatemeh
razmanesh
uoniversiti shahab danesh ghom
author
abouzar
souri
azad eslamic uoniversity boroujerd.iran
author
text
article
2022
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. One of the important solutions in this regard is the development and expansion of investment. Due to limited resources, in addition to the problem of investment, increasing the efficiency of investment is one of the most important issues that is realized through high quality accounting information. Financial reporting is one of the sources of information available in the capital markets that is expected to play an effective role in expanding investment and enhancing its efficiency. The composition of the shareholding or ownership structure are important issues of corporate governance that influence the motivation of managers and thus can have a significant impact on the performance of the company. Family Membership in the Board of Directors The percentage of family ownership of shares is one of the factors that define family companies. The quality of financial reporting increases investment efficiency by reducing the information asymmetry between management and funders. Therefore, the present study examines the relationship between the quality of financial reporting and investment efficiency as well as the moderating role of family ownership in this regard. In this regard, a sample of 131 companies listed in Tehran Stock Exchange during the period 2012-2017 was selected and tested. For this purpose, the proposed model of Bidel et al has been used to measure the investment efficiency. Kaszink's model has also been used to measure the quality of financial reporting. Results using multiple regression method indicate that there is a positive relationship between financial reporting quality and investment efficiency; In addition, the results of the second hypothesis indicate the positive impact of family ownership on the relationship between financial reporting quality and investment efficiency.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
31
47
https://www.jamv.ir/article_143539_5e2020bba7b76635999cfeb1c0691276.pdf
Investigating the effect of brand value on the relationship between business reputation and future performance
fatemeh
sarraf
Assistant Professor of Islamic Azad University, Tehran South Branch
author
zahra
varkesh
iau
author
Javad
Derakhshan
Master of Accounting ,Institute for Higher Education Parandak , Iran
author
text
article
2022
per
Today, every company tends to have a stronger brand than other competitors. All for-profit and non-profit companies in the world are looking to increase their brand value in domestic and foreign markets, sell and ultimately be more profitable. Business credit plays an essential role in the business activities of any company and business credit in the company reflects the level of trust of suppliers and creditors in the company and is a short-term financing tool. Therefore, the purpose of this study is to investigate whether brand value has a significant effect on the relationship between business reputation and future performance or not? The statistical population of companies listed on the Tehran Stock Exchange between 2012 and 1399 and using the information of 118 companies and multivariate linear regression method, the hypothesis was tested. The test results of the first hypothesis show that commercial credit has a significant relationship with future performance. Also, the results of the second hypothesis indicate that the interactive variable brand value * business reputation has a significant relationship with future performance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
48
62
https://www.jamv.ir/article_143541_bb5006abf3c0f8e3b48612dfa035ee21.pdf
Investigating the effect of job enrichment on reducing staff Plateau
(Case study of employees of Bank Melli branches in East Azerbaijan province)
soleyman
iranzadeh
iau
author
majid
bagherzadeh khajeh
iau
author
shahryar
bagernegad
Faculty of Apprenticeship, Azad University, Tabriz Branch
author
text
article
2022
per
The purpose of this study is to investigate the effect of job enrichment on reducing the job plateau of Bank Melli Bank employees in East Azarbaijan province. In the present study, all official employees of the branches of the National Bank of East Azerbaijan Province, numbering 1077 people. The sample size was 282 people selected by random cluster sampling method based on Krejcie and Morgan table to collect data from two job enrichment questionnaires. Hackman and Oldham (1975) and the Millman Questionnaire (1992) were used to measure the occupational burnout variable.Content validity of the questionnaires was used by experts and Cronbach's alpha coefficient was used for the reliability of the questionnaires. Then, for data analysis, structural equation modeling and path analysis were used with smart PLS software. Research findings show that job enrichment has a significant effect on reducing job burnout. Suggests the grounds for changing it by the managers of Bank Melli Iran in order to prevent staff Plateau.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
63
72
https://www.jamv.ir/article_143542_bd20c1c75277205fabd54b1a5462db15.pdf
The Impact of Monetary Policy on the Total Index of Tehran Stock Exchange
khosro
moradi shahdadi
Department of Financial Management, Islamic Azad University, Qeshm Branch, Iran
author
maryam
ahmadi far
Financial Management, ,Department of Management,, Qeshm Branch, Islamic Azad University, Iran
author
text
article
2022
per
This Research aims to investigate the impact of government monetary policy on the total index of the Tehran Stock Exchange during the years 2010-2019 over a period of 10 years. The Research method is correlational. In this study, the statistical population and sample size of this study consists of all companies and industries listed on the Tehran Stock Exchange, which were analyzed by regression statistical method through Pagan brush test and to eliminate variance inequality from WLS test. Monetary policy in this study consists of liquidity and deposit rates with the central bank.The results of this study on the main hypothesis show that government monetary policy has an effect on the overall index of the Tehran Stock Exchange. Regarding the first sub-hypothesis, it was found that liquidity affects the total index of Tehran Stock Exchange; also, the result of the second sub-hypothesis indicated that the rate of bank deposits with the Central Bank affects the total index of the Tehran Stock Exchange. Thus, all hypotheses were confirmed.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
73
84
https://www.jamv.ir/article_143544_a5bb1d1219439589fc526fdd8526c4ff.pdf
Investigating the role of political costs on the cost of equity
Hossein
Abbasi
Department of Accounting, Kangavar Branch, Islamic Azad University, Kangavar, Iran.
author
aliasghar
taherababdi
Assistant Professor of Accounting, Islamic Azad University, Electronics Branch, Tehran, Iran
author
text
article
2022
per
Given that the cost of equity is a summary criterion of how investment decisions are made about resource allocation, the relationship between equity costs and the amount of political costs confirms how important these criteria are to investors when making economic decisions. The purpose of this study is the role of political costs on equity costs. For this purpose, a hypothesis is formulated which is the political costs of the independent variable and the cost of equity of the dependent variable, respectively. The statistical population of the research is the companies listed on the Tehran Stock Exchange and the study sample includes 140 companies listed during the years 1395 to 1399. The research method is descriptive and correlational in terms of relationship between variables and applied in terms of purpose and post-event in terms of event. Regression method and panel data as well as fixed effects model have been used to process and test the hypotheses. The results obtained from the analysis of the hypothesis showed that political costs have a positive and significant effect on the cost of equity.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
85
95
https://www.jamv.ir/article_143546_a43404224cbd6e6743a3857ce1521079.pdf
The Moderating Role of the Industry Market Concentration on the Relationship between Political Connection and Financing
farzin
khoshkar
University of Nasser Khosro Saveh
author
firozeh
jokar
save
author
najmeh
panahi
save
author
text
article
2022
per
One of the most important decisions that company managers face is the decisions related to financing. The purpose of this study is to investigate the moderating role of the Industry Market Concentration on the relationship between political connection and financing. The statistical population of the study is all companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as the sample of the research in an 8-year period between 2013 and 2020. The method used to collect information is a library and the relevant data for measuring variables were collected from Codal website and companies' financial statements and then Eviews software was used to test the research hypotheses. The results of testing the research hypotheses showed that the company's political Connection with financial leverage and debt maturity has a significant relationship. Also, the Concentration of the industry strengthens the positive relationship between the company's political Connection with financial leverage and debt maturity.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
96
109
https://www.jamv.ir/article_144250_05ebac949700f42f782c616ef2f5a963.pdf
Investigating the relationship between political uncertainty and the level of cash holding in Tehran Stock Exchange companies
farid
mostafaei
payam noor
author
text
article
2022
per
The main purpose of this study is to investigate the relationship between political uncertainty and the level of cash holdings of companies listed on the Tehran Stock Exchange. The present study is in the group of descriptive-post-event research in terms of applied purpose and in terms of data collection method. The statistical population of the present study is all companies listed on the Tehran Stock Exchange in a period of 6 years between 1392 to 1397, which based on the sampling method of systematic removal of 150 companies and a total of 900 years-companies as a statistical sample. Was taken. The effect of sales change coefficient variable was measured as an indicator of the company's political uncertainty on their level of cash holdings. Also, the effect of firm size variables, market value to book ratio, cash flows, working capital, capital expenditures, financial leverage, industry cash flow fluctuations, profit sharing and research and development costs was controlled in a regression model to test the hypothesis. Multivariate regression models were used using Eviews8 software and panel (panel) data method - fixed effects. The results of this study show that there is a relationship between political uncertainty and the level of holding cash of the company.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
110
121
https://www.jamv.ir/article_144251_53e2239e0edcfc38e5c7f7b0f6f858d9.pdf
The effect of incorrect stock valuation on cash holdings
sahar
kiamarsi
iau
author
Mohsen
Ahmadi
Assistant Professor of Accounting, Islamic Azad University, Gachsaran Branch, Kohgiluyeh and Boyer-Ahmad, Iran
author
text
article
2022
per
A company's cash is one of the most important negotiable assets of any company. Managers of companies in different economic conditions make different decisions about the company's cash assets. They may decide to increase cash reserves, distribute cash among shareholders, use cash resources for the company's internal affairs, use it for foreign study or accumulate cash reserves, which in any case affects the level of cash accumulation of the company, as well as the phenomenon of overvaluation., Destroys the value of the company and deprives the company of credit for honesty and truthfulness, the credit that is necessary for the success of a company. Therefore, the purpose of this study is to investigate whether incorrect stock valuation has an effect on the cash retention of companies listed on the Tehran Stock Exchange? The statistical population of the study is all companies listed on the Tehran Stock Exchange between 1390 and 1399. After applying the restrictions, 125 companies were selected as the sample of the study.Keywords: incorrect stock valuation, cash hold, company performance.
Journal of Accounting and Management Vision
saeed sheiporian
2645-4572
4
v.
53
no.
2022
122
133
https://www.jamv.ir/article_144252_7c48ddc7b949c72df0adc95c6ace625a.pdf