داريوش اخترشناس

The existence of intense competition in the capital market, along with the challenges arising from economic and financial policies in recent years, has created a complex environment for corporate activities. Under such conditions, taxes management and earnings management, as two important mechanisms in financial reporting and strategic decision-making, can play a role in shaping the future market value. Accordingly, the main purpose of this study is to identify the relationship between taxes management, earnings management, and future market value, considering the moderating role of sales growth and dividend policy in companies listed on the Tehran Stock Exchange. To achieve this goal, 111 companies were selected as an accessible sample over the period 2013 to 2023. Ordinary least squares regression and panel data were used to test the research hypotheses. The findings indicate that there is a positive and significant relationship between tax management and future market value. In addition, a negative and significant relationship was observed between earnings management and future market value. However, no evidence was found to support the moderating role of dividend policy in the mentioned relationships. In contrast, the results showed that sales growth positively moderates the relationship between tax management and future market value, but the moderating role of sales growth in the relationship between earnings management and future market value was not confirmed.

Users' awareness of the reliability of earnings can help them estimate profitability and make credit decisions. Companies need financial resources to make profits and make investments. Managers are concerned about their credit standing, lest they become unable to pay their principal and interest obligations and face a financial crisis, or that credit decisions for the company today could jeopardize the quality of its earnings and future financial flexibility. The credit status of companies is important not only for the company's managers and employees, but also for other stakeholders (such as creditors, current investors, lenders, and potential investors). This study aims to investigate the relationship between credit risk and earnings quality, considering the moderating role of audit quality and corporate governance in this relationship. In this study, credit risk is measured following the research of Arza et al. (2017) through effective components in measuring credit risk and using the TOPSIS method. Also, the modified Jones model has been used to calculate earnings quality. The present study is applied in terms of purpose and correlational in terms of nature and method. The statistical population of the research is companies listed on the Tehran Stock Exchange. The statistical sample of the research consists of 142 companies listed on the Tehran Stock Exchange for 11 years, from 1392 to 1402. The research hypotheses were estimated through multiple regression and a system of simultaneous equations using the three-stage least squares method. The results of the research show that there is a significant two-way relationship between credit risk and earnings quality, with causality in both directions. In examining the moderating role of audit quality and corporate governance components, which in the present study include: ownership concentration, institutional investors, board members gender diversity, board members expertise, board independence, and board size, there was insufficient evidence to confirm the moderating role.

The purpose of this study is to investigate the relationship between economic uncertainty and voluntary disclosure of firms, and the effect of intra-industry correlation on this relationship will be investigated. Economic policy uncertainty has a significant impact on the reporting environment in companies and the voluntary disclosure of information by managers. The statistical sample of the present study includes 153 companies listed in the Tehran Stock Exchange during the period of 2013-2020. To measure the economic policy uncertainty index, the conditional variance autoregression model (ARCH) has been used, and to measure the voluntary disclosure index, the voluntary information published in the board activity reports has been relied upon. To calculate the intra-industry correlation variable, the covariance between the annual rate of change in the industry's cumulative sales and the annual rate of change in firm sales in the last five years was used. The results and findings in this study indicate that there is a negative and significant relationship between the uncertainty of economic policies and the voluntary disclosure of information by companies. This means that when there is uncertainty about the future, the rate of voluntary disclosure by companies will be lower due to the difficulty of making future predictions. In the following, it was found that intra-industry correlation affects the relationship between uncertainty of economic policies and voluntary disclosure of information by companies and has a weakening role.

Audit quality is one of the important issues in the field of auditing and capital market. To understand the concepts and different dimensions of audit quality, various studies have been conducted by researchers to investigate the relationship between audit quality and other variables. However, since it is difficult to observe audit quality in practice, creating a framework for determining audit quality is an important issue. Therefore, the current research seeks to investigate the influencing factors including skill, quality, objectivity, independence and work experience on audit quality. In terms of professional ethics. The statistical population of the research is all members of the community of certified accountants working in the auditing profession, of which 306 people were selected as a statistical sample. The information needed for this research was obtained with the help of a standard questionnaire, the validity of which was confirmed using divergent and convergent validity and its combined reliability using Cronbach's alpha. The analysis of this research was done using SmartPLS software, and structural equation tests were used in the inferential statistics section. The results of the hypothesis test showed that audit independence has a positive and significant effect on audit quality, and professional ethics has been able to moderate the relationship between skill and audit quality and experience and audit quality. In addition, the results showed that there is no positive and significant relationship between skill, objectivity and experience with audit quality, and professional ethics does not moderate the relationship between objectivity and independence with audit quality.

در دهه های اخیر، توجه به مسائل زیست ‌محیطی و اجتماعی به عنوان یکی از معیارهای اصلی تصمیم‌گیری مالی شرکت‌ها افزایش یافته است. گزارش‌ پایداری شرکت‌ها ابزاری برای انتقال اطلاعات درباره عملکرد زیست ‌محیطی و اجتماعی آن‌ها به دینفعان است. این گزارش‌ها نه‌تنها اعتماد سرمایه‌گذاران را افزایش می‌دهند، بلکه می‌توانند بر تصمیمات مالی همچون سیاست تقسیم‌ سود تأثیر بگذارند. پژوهش حاضر به بررسی ارتباط بین گزارش پایداری و سیاست تقسیم سود، با توجه به نقش تعدیل‌کنندگی کیفیت حسابرسی، می‌پردازد. جامعه آماری این پژوهش، شرکت‌های پذیرفته شده در بورس اوراق بهادار تهران در سال‌های 1391 تا 1401 بوده که 155 شرکت برای انجام این پژوهش، مورد بررسی قرار گرفته است. برای تحلیل داده ها از روش رگرسیون پنل و نرم افزارایویوز استفاده شد. نتایج تحلیل حاکی از آن بود که گزارش پایداری با سیاست تقسیم سود، رابطه مثبت دارد. در عین حال نتایج نشان داد کیفیت حسابرسی در رابطه گزارش پایداری با سیاست تقسیم، نقش تعدیل‌کننده ایفا نمی‌کند.

هدف از پژوهش حاضر تأثیر تعهد حرفه ای و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی (حسابرسان اقلیم کردستان عراق) است که جهت بدست آوردن اطلاعات مورد نیاز از دو روش کتابخانه ایی (استفاده از کتب، مقالات،پایان نامه های مرتبط و ...) و روش میدانی(استفاده از پرسشنامه های استاندارد) استفاده شده است. روش پژوهش حاضر به صورت توصیفی و از نظر نحوه جمع آوری داده ها جزء مطالعات پیمایشی محسوب می شود. جامعه آماری در پژوهش حاضر شامل حسابرسان اقلیم کردستان عراق می باشد که باتوجه به نامحدود بودن این تعداد براساس فرمول کوکران نمونه آماری به 384 نفر کاهش یافت و در نهایت پرسشنامه در میان آنها توزیع گردید در نهایت داده های بدست آمده با استفاده از نرم افزار SPSS و PLS مورد تجزیه و تحلیل قرار گرفت و در نهایت یافته های پژوهش نشان داد که تعهد حرفه ای بر توانایی کشف تقلب تأثیر مثبت و معناداری دارد، تعهد حرفه ای بر رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد، تعهد حرفه ای بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد، هوش هیجانی بر توانایی کشف تقلب تأثیر مثبت و معناداری دارد، هوش هیجانی بر رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی تأثیر منفی و معناداری دارد. در نهایت نتایج بدست آمده نشان داد که تعهد حرفه ای و هوش هیجانی بر توانایی کشف تقلب از طریق رفتارهای کاهنده کیفیت حسابرسی (حسابرسان اقلیم کردستان عراق) تاثیرگذار است.

The purpose of this research is the effect of business intelligence and emotional intelligence on the financial risk tolerance of investors. The current research is classified as a correlational descriptive research. The statistical population of this research was real stock market investors in the western region of the country (Hamedan, Kurdistan, Kermanshah). A statistical sample of 220 people was considered. Also, the sampling method was available and the questionnaire was distributed virtually. The data collection tool was also a standard questionnaire. In order to analyze the data and test the hypotheses, test were used for normality, and the Pearson correlation coefficient test and multivariate regression were used to test the hypotheses. The results showed that there was a positive and significant relationship between emotional intelligence and the level of financial risk tolerance of investors, and there was also a positive and significant relationship between business intelligence and the level of financial risk tolerance of investors. The results of the regression analysis showed that emotional intelligence and business intelligence explain the financial risk tolerance of investors with beta coefficients of 0.406 and 0.458, respectively. The findings of the present research can be very important for investors to achieve the highest risk management by knowing about commercial and emotional intelligence.