saeed sheiporianJournal of Accounting and Management Vision2645-457222020200220Effect of Ownership Concentration on relationship between Cost Stickiness and Risk in Accepted Companies Tehran Stock ExchangeEffect of Ownership Concentration on relationship between Cost Stickiness and Risk in Accepted Companies Tehran Stock Exchange115102175FAEbrahimEnayatpour ShiadehMaster of Accounting Islamic Azad university of QaemshahrZahraMoradidamavandAhadAsadifarAccounting Ph.D. Student , Isamic Azad University, Damavand Branch, , Damavand, IranJavadDerakhshanMaster of Accounting Parandak Institute of Higher EducationJournal Article20200125The main purpose of this research is Investigate effect of Ownership Concentration on relationship between Cost stickiness and Enterprise Risk in accepted companies in Tehran Stock Exchange. For this purpose 125 companies in the period 2013 to 2018 were selected. This study has applied Multiple regression to test hypotheses. Results indicates that there is a significant and positive Relationship between Cost stickiness and Enterprise Risk. Also Ownership concentration, as the core content of corporate governance, would impact the relationship between cost stickiness and company risk level: when the ownership concentration is higher, the impact of cost stickiness on company risk is less.The main purpose of this research is Investigate effect of Ownership Concentration on relationship between Cost stickiness and Enterprise Risk in accepted companies in Tehran Stock Exchange. For this purpose 125 companies in the period 2013 to 2018 were selected. This study has applied Multiple regression to test hypotheses. Results indicates that there is a significant and positive Relationship between Cost stickiness and Enterprise Risk. Also Ownership concentration, as the core content of corporate governance, would impact the relationship between cost stickiness and company risk level: when the ownership concentration is higher, the impact of cost stickiness on company risk is less.https://www.jamv.ir/article_102175_9beea327b0ede4c16f6198b615aef9e2.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220The Effect of Intellectual Capital on Organizational Performance of Golpayegani Hospital Staff in QomThe Effect of Intellectual Capital on Organizational Performance of Golpayegani Hospital Staff in Qom1631103870FAAbdollahKhodaverdoeeNaser Khosrow Institute of Higher EducationFirozVafaee Maneshnaser khosroFarzinKhoskarمدرسJournal Article20200125هدف از انجام این تحقیق بررسی تاثیر سرمایه فکری بر عملکرد سازمانی کارکنان بیمارستان حضرت آیت اله العظمی گلپایگانی (ره) شهر قم بود. روش تحقیق مدل سازی معادلات ساختاری بود که به روش میدانی و ابزار پرسشنامه ای انجام شد. جامعه آماری این تحقیق را کارکنان بیمارستان حضرت آیت اله گلپایگانی(ره) شهر قم به تعداد 205 نفر تشکیل می دادند که نمونه گیری به صورت تصادفی ساده انتخاب شدند. برای اندازه گیری سرمایه فکری و سنجش عملکرد از پرسشنامه بونیتس(1996) و برای سنجش عملکرد از پرسشنامه هرسی و گلداسمیت استفاده شد.یافته های تحقیق نشان داد که بین سرمایه انسانی و عملکرد سازمانی کارکنان بیمارستان آیت اله گلپایگانی قم رابطه مثبت و معناداری وجود دارد در حالی که بین سرمایه ساختاری و سرمایه رابطه ای در این بیمارستان رابطه معنادار وجود ندارد. بنابراین می توان نتیجه گرفت که تقویت سرمایه انسانی کارکنان منجر به افزایش بهبود عملکرد سازمانی کارکنان بیمارستان می شود.هدف از انجام این تحقیق بررسی تاثیر سرمایه فکری بر عملکرد سازمانی کارکنان بیمارستان حضرت آیت اله العظمی گلپایگانی (ره) شهر قم بود. روش تحقیق مدل سازی معادلات ساختاری بود که به روش میدانی و ابزار پرسشنامه ای انجام شد. جامعه آماری این تحقیق را کارکنان بیمارستان حضرت آیت اله گلپایگانی(ره) شهر قم به تعداد 205 نفر تشکیل می دادند که نمونه گیری به صورت تصادفی ساده انتخاب شدند. برای اندازه گیری سرمایه فکری و سنجش عملکرد از پرسشنامه بونیتس(1996) و برای سنجش عملکرد از پرسشنامه هرسی و گلداسمیت استفاده شد.یافته های تحقیق نشان داد که بین سرمایه انسانی و عملکرد سازمانی کارکنان بیمارستان آیت اله گلپایگانی قم رابطه مثبت و معناداری وجود دارد در حالی که بین سرمایه ساختاری و سرمایه رابطه ای در این بیمارستان رابطه معنادار وجود ندارد. بنابراین می توان نتیجه گرفت که تقویت سرمایه انسانی کارکنان منجر به افزایش بهبود عملکرد سازمانی کارکنان بیمارستان می شود.https://www.jamv.ir/article_103870_353ef61ba3682cca170231f9ac5a25eb.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220The Impact of Board Independence on the Relationship between Cash Earnings Policy and Corporate Tax AvoidanceThe Impact of Board Independence on the Relationship between Cash Earnings Policy and Corporate Tax Avoidance3245104995FAAmir AhmadAgha AlikhanighazaliAliPormohamad BaroghghazaliMohamadrezaAgha AlikhanishamsiporSeyed AhmadMosavirajaJournal Article20200316Taxation is one of the main sources of funding for all governments. This burden is financed by firms and businessmen who do not generally consider taxation desirable. Firms and their managers tend to tax evasion and tax avoidance. These incentives for non-taxpayers are affected by various conditions and characteristics, such as the characteristics of the industry, the ability to market products, the concentration of industry groups, and tax policies. The purpose of the present study is to investigate the effect of board independence on the relationship between monetary policy and tax avoidance. This research is applied in terms of purpose and methodology is causal in nature. The statistical population of the study is all the listed companies active in Tehran Stock Exchange, which were systematically sampled by 92 companies. The research period is 2009-2010. Regression analysis was used to test the hypothesis. The results show that the independence of the board of directors does not have a significant effect on the relationship between cash dividend policy and tax avoidance.Taxation is one of the main sources of funding for all governments. This burden is financed by firms and businessmen who do not generally consider taxation desirable. Firms and their managers tend to tax evasion and tax avoidance. These incentives for non-taxpayers are affected by various conditions and characteristics, such as the characteristics of the industry, the ability to market products, the concentration of industry groups, and tax policies. The purpose of the present study is to investigate the effect of board independence on the relationship between monetary policy and tax avoidance. This research is applied in terms of purpose and methodology is causal in nature. The statistical population of the study is all the listed companies active in Tehran Stock Exchange, which were systematically sampled by 92 companies. The research period is 2009-2010. Regression analysis was used to test the hypothesis. The results show that the independence of the board of directors does not have a significant effect on the relationship between cash dividend policy and tax avoidance.https://www.jamv.ir/article_104995_22251958ceb63f7cdec9b984378e4b7f.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220Investigating the Relationship between Managers' Financial Capability and Corporate Financial Limitation during Corporate GrowthInvestigating the Relationship between Managers' Financial Capability and Corporate Financial Limitation during Corporate Growth4656103872FAJournal Article20200131Managers have a greater intrinsic ability to understand and analyze the present and future conditions of the company and industry, and therefore their sanctions on accruals will be of higher quality because of the impact they can have on determining the financial position of the company and To improve or reverse it, many researchers and investors have been the focus of attention. This has led researchers to always try to measure the performance of managers. However, due to the quality of management performance, this measurement has been studied in a qualitative and a questionnaire. The term financial constraint is meant to hinder the provision of funds for all desirable investments. This inability may be due to the inability and inefficiency of management to obtain loans, the inability to provide funds, as well as bad credit conditions in the selection of new stocks and with non-cash assets. Are in their growing period. For this purpose, data on 124 companies listed in Tehran Stock Exchange from 2007 to 2013 were tested using regression model and hybrid data model. Lower.Managers have a greater intrinsic ability to understand and analyze the present and future conditions of the company and industry, and therefore their sanctions on accruals will be of higher quality because of the impact they can have on determining the financial position of the company and To improve or reverse it, many researchers and investors have been the focus of attention. This has led researchers to always try to measure the performance of managers. However, due to the quality of management performance, this measurement has been studied in a qualitative and a questionnaire. The term financial constraint is meant to hinder the provision of funds for all desirable investments. This inability may be due to the inability and inefficiency of management to obtain loans, the inability to provide funds, as well as bad credit conditions in the selection of new stocks and with non-cash assets. Are in their growing period. For this purpose, data on 124 companies listed in Tehran Stock Exchange from 2007 to 2013 were tested using regression model and hybrid data model. Lower.https://www.jamv.ir/article_103872_36ff7b7c0ad1c501160fef946a375f03.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220Impact of efficiency and productivity on municipal performanceImpact of efficiency and productivity on municipal performance5765105282FAImanKonarizadehkhoramshahrLeilaAndarvajkhoramshahrJournal Article20200317The importance and importance of performance appraisal creates that forces can support growth and development plans and create opportunities for organizational excellence. Governments, organizations, and institutions are making a concerted effort to do so. Without continuous review and acquisition of progress and achievement of objectives and without identifying the challenges facing the organization and obtaining feedback and awareness of the extent to which policies have been implemented and identifying those that need serious improvement, continuous performance improvement will not be possible. All of the above are not possible without measurement and evaluation. One of the new ways to evaluate companies' performance is the data envelopment analysis method, which is a multi-criteria approach to decision making and performance measurement. In this study, the statistical method, statistical population and sample will be introduced, as well as the tool used to collect the desired information, and how to calculate it. The collection is applied in terms of purpose, methodological in terms of descriptive type, scientific method, and in terms of data collection is non-field and library type or in other words uses secondary information. The required statistics and information will be provided including the use of official reports, provincial statistics and archived information in the municipal affairs of the Khuzestan Deputy of Planning.The importance and importance of performance appraisal creates that forces can support growth and development plans and create opportunities for organizational excellence. Governments, organizations, and institutions are making a concerted effort to do so. Without continuous review and acquisition of progress and achievement of objectives and without identifying the challenges facing the organization and obtaining feedback and awareness of the extent to which policies have been implemented and identifying those that need serious improvement, continuous performance improvement will not be possible. All of the above are not possible without measurement and evaluation. One of the new ways to evaluate companies' performance is the data envelopment analysis method, which is a multi-criteria approach to decision making and performance measurement. In this study, the statistical method, statistical population and sample will be introduced, as well as the tool used to collect the desired information, and how to calculate it. The collection is applied in terms of purpose, methodological in terms of descriptive type, scientific method, and in terms of data collection is non-field and library type or in other words uses secondary information. The required statistics and information will be provided including the use of official reports, provincial statistics and archived information in the municipal affairs of the Khuzestan Deputy of Planning.https://www.jamv.ir/article_105282_620566f6109932ecf46dfe7e39d8c5c5.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220The Impact of Financial Limitation on the Risk of Falling Stock Prices by Emphasizing the Moderating Role of Tax Avoidance and Corporate GovernanceThe Impact of Financial Limitation on the Risk of Falling Stock Prices by Emphasizing the Moderating Role of Tax Avoidance and Corporate Governance6680103871FASeyede MansooreHosseiniNaser Khosrow Nonprofit InstituteAdeleHasaniNaser Khosrow Nonprofit InstituteFarzinKhoshkarUniversity of Nasser Khosro SavehJournal Article20200128The purpose of the present study is to investigate the effect of financial constraint on the risk of stock price collapse by emphasizing the moderating role of tax avoidance and corporate governance in listed companies in Tehran Stock Exchange. For this purpose, 140 companies were selected for the implementation of this research from 2012 to 2016. Combined data approach was used to test the research hypotheses. The results showed that financial constraint has a direct and significant effect on the risk of falling stock prices. That is, the constraint on financing is linked to stockpiling bad news and ultimately to falling stock prices. The sample companies were also divided into two groups of companies with strong and weak corporate governance, as well as those with and without tax avoidance. The hypothesis test results showed that the positive effect of financial restraint on the risk of falling stock prices is more severe in companies with poor corporate governance or tax avoidance. Finally, the findings show that the results are consistent with representation theory.The purpose of the present study is to investigate the effect of financial constraint on the risk of stock price collapse by emphasizing the moderating role of tax avoidance and corporate governance in listed companies in Tehran Stock Exchange. For this purpose, 140 companies were selected for the implementation of this research from 2012 to 2016. Combined data approach was used to test the research hypotheses. The results showed that financial constraint has a direct and significant effect on the risk of falling stock prices. That is, the constraint on financing is linked to stockpiling bad news and ultimately to falling stock prices. The sample companies were also divided into two groups of companies with strong and weak corporate governance, as well as those with and without tax avoidance. The hypothesis test results showed that the positive effect of financial restraint on the risk of falling stock prices is more severe in companies with poor corporate governance or tax avoidance. Finally, the findings show that the results are consistent with representation theory.https://www.jamv.ir/article_103871_8551d5fa7783ed97dbab9650e15fa3ce.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220Investigation of the Relationship between Liquidity and Risk of Accepted Banks On the Tehran Stock ExchangeInvestigation of the Relationship between Liquidity and Risk of Accepted Banks On the Tehran Stock Exchange8199102507FAMehdiMoazenikhomeinSeyed SaeedHoseinikhomeinJournal Article20200202Risk can be addressed in any area, one of which is banking and banking activities, and banks are given special attention because of their importance in the economic system. The main purpose of this study was to investigate the relationship between liquidity and risk taking of banks listed in Tehran Stock Exchange. This research is an applied research in terms of purpose and is classified according to the method and nature of correlation research. Data analysis was performed using fixed effects regression method (PATL). The statistical population of this study was the banks listed in Tehran Stock Exchange during the period of 1391 to 1396. Using the knockout screening sampling method, 9 banks were studied in six months as the sample size. Data were analyzed and processed using standard econometric methods and regression models. Eviews software was used for this purpose. The findings of this study showed that the liquidity of year t has a significant effect on the liquidity risk of the banks listed in Tehran Stock Exchange. It was also found that the liquidity of year t-1 had no significant effect on the liquidity risk. With regard to credit risk, it was found that the liquidity of year t and year t-1 had no significant effect on the credit risk of the banks listed in the Tehran Stock Exchange.Risk can be addressed in any area, one of which is banking and banking activities, and banks are given special attention because of their importance in the economic system. The main purpose of this study was to investigate the relationship between liquidity and risk taking of banks listed in Tehran Stock Exchange. This research is an applied research in terms of purpose and is classified according to the method and nature of correlation research. Data analysis was performed using fixed effects regression method (PATL). The statistical population of this study was the banks listed in Tehran Stock Exchange during the period of 1391 to 1396. Using the knockout screening sampling method, 9 banks were studied in six months as the sample size. Data were analyzed and processed using standard econometric methods and regression models. Eviews software was used for this purpose. The findings of this study showed that the liquidity of year t has a significant effect on the liquidity risk of the banks listed in Tehran Stock Exchange. It was also found that the liquidity of year t-1 had no significant effect on the liquidity risk. With regard to credit risk, it was found that the liquidity of year t and year t-1 had no significant effect on the credit risk of the banks listed in the Tehran Stock Exchange.https://www.jamv.ir/article_102507_fb6813b7c7387e4e8a9ee0448c0f6a17.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220The place of creative accounting among Iranian auditors With an emphasis on ethics and professional behaviorThe place of creative accounting among Iranian auditors With an emphasis on ethics and professional behavior100113103877FAAliQashqaiDepartment management, alborz university,qazvinKumarsBiglarDepartment, Faculty, University (Institution), City, CountryJournal Article20200203The main objective of this research is reflection on the role of audit ethics Principles in applying creative accounting practices in Iran. The statistical population consisted of 271 accredited auditors of the stock exchange of Iran Group A during the last four months of the year 96 and the first two months of the year 97. Finally, the data were analyzed by 160 questionnaires Within 6 months, they answered the questionnaire, collected. The results of the questionnaire distribution were quantitatively analyzed in SPSS environment and analyzed to determine or reject the research hypotheses. The findings showed that competence, auditors' honesty and objectivity and auditor independence have a significant negative effect on creative accounting. While the results indicate the positive impact of conditional fees, Advertising and Commission right to creative accounting. The empirical evidence indicate that the auditor firm name does not have a significant impact on creative accounting. The results show that audit ethics Principles make impede for creative work of auditors until the not to evaluate financial statements in accordance with the wishes of the owner.The main objective of this research is reflection on the role of audit ethics Principles in applying creative accounting practices in Iran. The statistical population consisted of 271 accredited auditors of the stock exchange of Iran Group A during the last four months of the year 96 and the first two months of the year 97. Finally, the data were analyzed by 160 questionnaires Within 6 months, they answered the questionnaire, collected. The results of the questionnaire distribution were quantitatively analyzed in SPSS environment and analyzed to determine or reject the research hypotheses. The findings showed that competence, auditors' honesty and objectivity and auditor independence have a significant negative effect on creative accounting. While the results indicate the positive impact of conditional fees, Advertising and Commission right to creative accounting. The empirical evidence indicate that the auditor firm name does not have a significant impact on creative accounting. The results show that audit ethics Principles make impede for creative work of auditors until the not to evaluate financial statements in accordance with the wishes of the owner.https://www.jamv.ir/article_103877_d4e9a027da1f6bc1f5df699fb9e74343.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220Investigating the effect of liquidity of the stock on the company's cash holdingInvestigating the effect of liquidity of the stock on the company's cash holding114127105436FANaserTariverdishamsMortezaKhanlarishamsJournal Article20200327Stock liquidity is an important criterion for investors that can influence the behavior and decisions of managers, including the decision on how much to hold company cash. The present study investigates the effect of stock liquidity on cash holding. 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, 114 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 coding site and corporate financial statements. Initial calculations were performed in Excel and then statata software was used to test the research hypotheses. The results show that stock liquidity has a significant and inverse effect on cash holding.Stock liquidity is an important criterion for investors that can influence the behavior and decisions of managers, including the decision on how much to hold company cash. The present study investigates the effect of stock liquidity on cash holding. 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, 114 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 coding site and corporate financial statements. Initial calculations were performed in Excel and then statata software was used to test the research hypotheses. The results show that stock liquidity has a significant and inverse effect on cash holding.https://www.jamv.ir/article_105436_24f7dc477f30569d78479e0ba6523b3d.pdfsaeed sheiporianJournal of Accounting and Management Vision2645-457222020200220The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)128140105437FASeyed HasanAfzalniafiroozkohJournal Article20200327The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)The Impact of Board Independence on Stock Returns and Overinvestment (A Case Study of the Pharmaceutical Industry)