mohammad gholamrezapoor Articles List

List of Articles mohammad gholamrezapoor

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1 - A study of the association between financial reporting frequency and management myopia
Yasser Rezaei Pitenoei Mohammad Gholamrezapoor

Increased financial reporting frequency is characterized as an appropriate mechanism which contributes to the enhancement of managerial information transparency and influences investment decision-making process. Despites of these significant influences, however, some st More

Increased financial reporting frequency is characterized as an appropriate mechanism which contributes to the enhancement of managerial information transparency and influences investment decision-making process. Despites of these significant influences, however, some studies reveal that it can persuade CEOs to adopt myopic approaches. The present study thus seeks to investigate the relationship between financial reporting frequency and management myopia in the firms listed on the Tehran Stock Exchange over the period of 2013-2017. In pursuit of this goal, the research hypothesis is built upon a sample of 51 listed firms and then tested using multivariate logistic regression model. The results document a significantly positive relationship between financial reporting frequency and managerial myopia. In other words, increasing the frequency of financial reporting will lead to management myopia, which causes executives to ignore investment in R&D, marketing, and long-term activities that benefit the company. Manuscript profile
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2 - Analysis of Resource-Based Theory to Explain the Relationship between Employee Protection and Investment in Corporate Innovation Activities: The moderating role of political connections
Yasser Rezaei pitenoei (Ph.d) mehdi safari gerayli mohammad gholamrezapoor

Resource-based theory states that employees as a valuable human capital play a very important role in the company's innovative activities. In today's evolving world and with the increasing competition of organizations, employee protections are becoming more and more imp More

Resource-based theory states that employees as a valuable human capital play a very important role in the company's innovative activities. In today's evolving world and with the increasing competition of organizations, employee protections are becoming more and more important. Therefore, the present study investigates the relationship between employee protection and corporate innovation and studies the moderating effect of political connections on this relationship.The research hypothesis was tested using a sample of 55 companies listed in Tehran Stock Exchange during the year's 2014 to 2018 using multivariate regression model based on panel data.The findings of the study indicate that employee protection improves company innovation. In addition, the results show that in companies with political connections, employee protection has a greater impact on company innovation. Also, the results of sensitivity analysis showed that the use of alternative proxy for measuring the employee protection does not affect the main results of the study, thereby confirming the robustness of our findings. Manuscript profile
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3 - Investigating the role of state ownership on the relationship tax avoidance and audit fees: The empirical test of the Deep Pocket Theory
Rohollah Arab Mohammad Gholamrezapoor Narjes Amirnia Amir Emadodini

Tax avoidance leads to high information asymmetry of enterprises and weakens the quality of accounting information. Auditors need to implement additional auditing procedures to control audit risks that may arise from tax avoidance, thus charging higher audit fees. Based More

Tax avoidance leads to high information asymmetry of enterprises and weakens the quality of accounting information. Auditors need to implement additional auditing procedures to control audit risks that may arise from tax avoidance, thus charging higher audit fees. Based on the trend of risk-based auditing and “deep pocket” theory. Therefore, based on the risk-based audit process and “deep pocket” theory, the present study investigates the association between tax avoidance and audit fees with respect to the moderating effect of state ownership on listed companies in the Tehran Stock Exchange. To test the research hypotheses, the financial information of the listed companies in Tehran Stock Exchange was used between 2013 and 2017, so that after applying the limitations in this research, a final sample of 88 companies was selected. After measuring the variables of the research, multivariate linear regression analysis was used to test the research hypotheses. The hypothesis test is also done using Eviews econometric software and statistical techniques of panel data. The results of statistical tests indicate that tax avoidance increases the amount of corporate audit fees. In addition, the results show that the positive impact of tax avoidance on audit fees in state-owned companies is far lower. Also, the results of the sensitivity analysis test showed that the use of alternative metrics to measure tax avoidance also has no effect on the main results of the research, and the results of the research are robust. Manuscript profile

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List of Articles mohammad gholamrezapoor