Purpose: The purpose of this research is to first provide a comprehensive index to measure the implementation of financial reporting on the web and then to examine the effect of the present model. Methodology: This research is developmental-applicative in terms of results and on the stock market and tax avoidance among 167 companies admitted to the Tehran Stock Exchange during the years 2009 to 2020. The components of the web-based financial reporting implementation model were determined through interviews and distribution of questionnaires among experts, and the weights and importance of the criteria were determined using Shannon's entropy multi-criteria decision-making method. The relationship between the implementation of online financial reporting as a hidden variable and its measurement items was also measured through confirmatory factor analysis. Findings: Based on the findings of the research, the components of the presented model include 8 indicators of organizational factors, financial, economic, social, political, human, technology and finally the cultural factor along with 67 sub-factors. Also, the findings of the quantitative section based on structural equations show web-based financial reporting improves stock market efficiency and reduces tax avoidance. Originality: A web-based financial reporting system is one of the new approaches whose implementation and implementation plays an influential role in the growth and development of financial markets and consequently tax avoidance, because through the reduction of information processing costs, the possibility of better tax supervision and by increasing the quality of information, it leads to stronger corporate governance and less information asymmetry. Manuscript profile

Purpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the purchase of the auditor's opinion. The purpose of this research is to investigate the relationship between the existence of audit committee in companies and its characteristics (independence, expertise and size) and the purchase of auditor's opinion. Methodology: In order to test the hypotheses, the data of 135 companies for the period 2005 to 2021 and 2013 to 2021 have been used for different hypotheses. To test the first hypothesis, the t-test was used, and the second, third, and fourth hypotheses were using the logistic model. Findings: The results of the first hypothesis test showed that the purchase of comments has decreased during the period when the audit committee was formed in the companies. Also, there is a negative and significant relationship between the independence and expertise of the members and the purchase of the auditor's opinion, but there is no significant relationship between the size of the committee and the purchase of the opinion. Originality: This research opened a new window of audit related discussions to the researchers and was conducted for the first time in Iran. Manuscript profile

Purpose: The purpose of this research was the effect of financial education on financial knowledge, financial attitude and financial behavior of management and accounting students of Mashhad. Methodology: The statistical population of the research was management and accounting students of Mashhad city in Razavi Khorasan province. 400 questionnaires were collected and structural equation modeling method was used. The method of data collection is library and field method with questionnaire distribution. This research is an applied and descriptive survey, and the data collection was a questionnaire prepared from several standard questionnaires that were integrated by the researcher. To test the hypotheses, correlation test method, structural equation model and regression (path analysis) were used in SmartPLS. Findings: The results showed that the effect of financial education on financial attitude, knowledge and behavior was confirmed. The effect of financial attitude variable on financial behavior was positive and significant, and the effect of financial knowledge on financial behavior was positive and significant. Originality: Many studies have been conducted on the factors affecting financial education. The present study has been conducted by examining the impact of financial education on components such as financial knowledge, financial attitude and financial behavior in a certain group of people (students) who are responsible for the future of the society. Therefore, in this sense, it adds to the existing literature. Manuscript profile

Purpose: The results of previous research have shown that the use of short-term debts can ultimately cause unfavorable financial performance of the company in the long term. Behavioral finance theories also state that in the decision-making of managers and investors, in addition to information, a series of viewpoints and psychological factors also influence their decisions. The purpose of this research is to investigate the effect of CEO narcissism on the maturity structure of debts. Methodology: Using the data of 85 companies listed in the Tehran Stock Exchange, in the period of 2018 to 2022, the hypotheses were tested using multiple regression. Findings After statistical analysis, the results of the research hypotheses indicate that CEO narcissism has a positive and significant effect on the maturity structure of debts. In this research, two indicators of managers' bonus ratio and the size of CEO signatures were used to measure CEO narcissism. Originality: The results of research hypotheses indicate that CEO narcissism has a positive and significant effect on debt maturity structure. This means that with the increase of narcissism of managers, the use of short-term debt increases. Narcissistic managers try to match the asset structure and the debt maturity structure in order to pay the debts. Hence, in the period under their management, the maturity period of the debt structure is reduced when the company can increase its profits. Manuscript profile

Purpose: The purpose of this research is to investigate the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies. Methodology: The statistical sample of the research is 144 financial managers of companies admitted to the Tehran Stock Exchange. A simple random sampling method was used to calculate the statistical sample size. The field data collection method and the data collection tool is a standard questionnaire. This research is descriptive in terms of type and practical in terms of purpose. In this research, SPSS and SmartPLS software were used to check the research model. Findings: The results of the research showed that the components of job requirements, psychological components and financial technologies have positive effects on the performance of financial managers. Also, it was found that financial technologies play a positive and significant mediating role in the relationship between psychological components and job requirements with the performance of financial managers. Originality: It can be concluded that improving the level of each of the components of job requirements, psychological components and financial technologies can improve the performance of all financial managers. Manuscript profile

Purpose: The purpose of this research is to investigate the relationship between the disclosure of prospective financial information and the volatility of stock returns of companies listed on the Tehran Stock Exchange, as well as to investigate the effect of companies' good reputation on this relationship. Methodology: In order to achieve the goals of the research, two hypotheses have been developed that test the meaningfulness of the relationship between the disclosure of prospective financial information, the fluctuations of stock returns and good reputation in the companies listed on the Tehran Stock Exchange. Disclosure of prospective financial information was measured using content analysis method. The statistical method used to test the hypotheses presented in this research is the step-by-step regression analysis method, and the statistical sample of the research includes 120 companies in the years 2018 to 2022. Findings: The results of the analysis of the research hypotheses show that the disclosure of forward-looking financial information leads to a decrease in the volatility of stock returns of companies listed on the Tehran Stock Exchange. Also, disclosure of forward-looking financial information by firms with higher reputations (as opposed to firms with lower reputations) has a greater effect on reducing stock return volatility. Originality: By analyzing the effect of forward-looking financial information on the volatility of stock returns, it expands previous research. Manuscript profile

Purpose: The purpose of this research is to investigate the effect of psychological components and job requirements on the performance of financial managers with regard to the mediating role of financial technologies. Methodology: The statistical sample of the research is 144 financial managers of companies admitted to the Tehran Stock Exchange. A simple random sampling method was used to calculate the statistical sample size. The field data collection method and the data collection tool is a standard questionnaire. This research is descriptive in terms of type and practical in terms of purpose. In this research, SPSS and SmartPLS software were used to check the research model. Findings: The results of the research showed that the components of job requirements, psychological components and financial technologies have positive effects on the performance of financial managers. Also, it was found that financial technologies play a positive and significant mediating role in the relationship between psychological components and job requirements with the performance of financial managers. Originality: It can be concluded that improving the level of each of the components of job requirements, psychological components and financial technologies can improve the performance of all financial managers. Manuscript profile

Purpose: The results of previous research have shown that the use of short-term debts can ultimately cause unfavorable financial performance of the company in the long term. Behavioral finance theories also state that in the decision-making of managers and investors, in addition to information, a series of viewpoints and psychological factors also influence their decisions. The purpose of this research is to investigate the effect of CEO narcissism on the maturity structure of debts. Methodology: Using the data of 85 companies listed in the Tehran Stock Exchange, in the period of 2018 to 2022, the hypotheses were tested using multiple regression. Findings After statistical analysis, the results of the research hypotheses indicate that CEO narcissism has a positive and significant effect on the maturity structure of debts. In this research, two indicators of managers' bonus ratio and the size of CEO signatures were used to measure CEO narcissism. Originality: The results of research hypotheses indicate that CEO narcissism has a positive and significant effect on debt maturity structure. This means that with the increase of narcissism of managers, the use of short-term debt increases. Narcissistic managers try to match the asset structure and the debt maturity structure in order to pay the debts. Hence, in the period under their management, the maturity period of the debt structure is reduced when the company can increase its profits. Manuscript profile

Purpose: The purpose of this research is to investigate the effect of the quality of internal audit performance on the accuracy of managers' profit forecast. Methodology: The data of 136 companies listed on the Iran Stock Exchange were used during the years 2017 to 2021. Hypotheses were tested by multiple regression method considering the fixed effects of year and industry. Findings: The results of the statistical tests showed that there is a significant relationship between the quality of the internal audit and the accuracy of the company's profit forecast. Originality: Management forecasts are disclosures made by companies to communicate information about their future performance to shareholders. These disclosures are voluntary and are intended to reduce information asymmetry between management and shareholders. Inaccurate forecasts can be very costly for managers and question the credibility of managers and show managerial incompetence. The quality of the internal audit function reduces the likelihood of erroneous, biased, or incomplete information in management reports that managers use to improve their profit forecasts. Manuscript profile

Purpose: Agency theory emphasizes the role of the audit committee in assuring shareholders and reducing agency problems. The audit committee is a corporate governance mechanism that, if effective, minimizes suspicious audit changes that signal the purchase of the auditor's opinion. The purpose of this research is to investigate the relationship between the existence of audit committee in companies and its characteristics (independence, expertise and size) and the purchase of auditor's opinion. Methodology: In order to test the hypotheses, the data of 135 companies for the period 2005 to 2021 and 2013 to 2021 have been used for different hypotheses. To test the first hypothesis, the t-test was used, and the second, third, and fourth hypotheses were using the logistic model. Findings: The results of the first hypothesis test showed that the purchase of comments has decreased during the period when the audit committee was formed in the companies. Also, there is a negative and significant relationship between the independence and expertise of the members and the purchase of the auditor's opinion, but there is no significant relationship between the size of the committee and the purchase of the opinion. Originality: This research opened a new window of audit related discussions to the researchers and was conducted for the first time in Iran. Manuscript profile

Purpose: Managers can strategically use the disclosure of corporate social responsibility and sustainability to hide their opportunistic behavior. Based on this, it is necessary to implement a monitoring mechanism to improve the social responsibility disclosure situation. Therefore, the purpose of this research is to investigate the impact of ownership structures and governance characteristics on the company's sustainability report. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Methodology: In order to test the hypotheses, a sample consist of 169 companies listed on the Tehran Stock Exchange during the years 2015 to 2021 was selected and a panel data multiple regression model was used. Findings: Findings of this study show that there is no positive relationship between the board size, the number of board meetings and the company's sustainability report. There is no positive and significant relationship between the ratio of independent members of the board of directors and the company's sustainability report. Also, there is no significant relationship between government ownership and the company's sustainability report. There is no positive relationship between the size of audit firm and the company's sustainability report. Originality: Findings of this study may help investors and other users of accounting information to better understand the effect of board of directors on the long-term sustainability of companies and is important in their decision-making. Manuscript profile

Purpose: The purpose of this research is to first provide a comprehensive index to measure the implementation of financial reporting on the web and then to examine the effect of the present model. Methodology: This research is developmental-applicative in terms of results and on the stock market and tax avoidance among 167 companies admitted to the Tehran Stock Exchange during the years 2009 to 2020. The components of the web-based financial reporting implementation model were determined through interviews and distribution of questionnaires among experts, and the weights and importance of the criteria were determined using Shannon's entropy multi-criteria decision-making method. The relationship between the implementation of online financial reporting as a hidden variable and its measurement items was also measured through confirmatory factor analysis. Findings: Based on the findings of the research, the components of the presented model include 8 indicators of organizational factors, financial, economic, social, political, human, technology and finally the cultural factor along with 67 sub-factors. Also, the findings of the quantitative section based on structural equations show web-based financial reporting improves stock market efficiency and reduces tax avoidance. Originality: A web-based financial reporting system is one of the new approaches whose implementation and implementation plays an influential role in the growth and development of financial markets and consequently tax avoidance, because through the reduction of information processing costs, the possibility of better tax supervision and by increasing the quality of information, it leads to stronger corporate governance and less information asymmetry. Manuscript profile

Purpose: One of the most important issues in companies listed on the Stock Exchange is always improving and enhancing the performance and increasing the productivity of employees and the organization. This research aims to investigate the increase of effectiveness and efficiency through producing, sharing, and transferring knowledge among employees. Methodology: The statistical population of the research is employees of companies listed on the Tehran Stock Exchange. A simple random sampling method was used to calculate the sample size. For data collection, the field research method and data collection tool was a standard questionnaire according to Terry Kim et al (2013). This research is descriptive in terms of its purpose. In this research, to investigate the research model, the structural equation method was used with SmartPLS 3, and then the path coefficients and their significance were analyzed. Findings: The research results showed that structural, relational and structural social capital has a positive and significant effect on knowledge sharing. Also, structural, relational and cognitive social capital has a positive and significant effect on knowledge sharing, and knowledge sharing also has a positive and significant effect on organizational performance. Originality: The development and expansion of knowledge in the organization requires attention to social capital. Dimensions of social capital, including structural and relational capital, are effective in increasing productivity and organizational performance by affecting knowledge sharing. Manuscript profile

Purpose: The purpose of this study is to assess the going concern opinion and bankruptcy by the moderating role of accounting conservatism in companies listed on the Tehran Stock Exchange. Methodology: For this purpose, 137 companies listed on the Tehran Stock Exchange through systematic elimination method were selected as statistical sample during the period 2018-2022 and their data were analyzed. The statistical technique used to test the hypotheses is logistic. Findings: The results showed that there is a direct and significant relationship between bankruptcy in companies and the going concern opinion in companies listed on the Tehran Stock Exchange as well as conservatism plays a moderating role on the relationship between bankruptcy and the going concern opinion. Originality: The present research can greatly contribute to the expansion of the existing literature in the field of auditor's opinion on the going concern, corporate bankruptcy and accounting conservatism in Iran. Manuscript profile

Purpose: The performance of companies is measured based on the achievement of short-term and long-term goals. For this reason, performance is considered a suitable indicator to reach the set goals. Several factors are effective in increasing the market performance of companies. The most important success criterion for companies is their market performance. This research sought to determine the moderating role of business strategy in the effect of corporate social performance on the market performance of companies listed on the Tehran Stock Exchange. Methodology: The collected data of 117 companies from 2013 to 2021 was tested by the first-order generalized least squares regression method. To measure the corporate social performance, social dimensions, corporate governance, and environment are used, and to measure the market performance of the company, two criteria, Tobin’s Q ratio and the MBV of the company, have been used. Findings: The research findings showed that corporate social performance has a positive and significant effect on the company's market performance. In addition, the findings of the research showed that the aggressive business strategy has strengthened the effect of corporate social performance on the company's market performance. Originality: The results of the research can be effective in revising and modifying the guidelines and reporting framework of corporate social performance information so that it helps all stakeholders and users evaluate the level of companies attention to the impact of the corporate social performance on market performance. Manuscript profile

Purpose: This research examines the relationship between conditional and unconditional conservative reporting and performance (stock performance, excess performance, abnormal performance) of companies in the capital market during the COVID-19 pandemic. Methodology: This research is descriptive in nature and applied in terms of purpose. Since the variables in this study are analyzed through historical data, it falls into the category of descriptive and post-event studies. This research involved formulating two sets of hypotheses and selecting 110 companies through a comprehensive population screening for an 8-year period from 2014 to 2021. The research variables were collected and analyzed using EViews 10 statistical software. Findings: The results of the first set of hypotheses suggest that the COVID-19 pandemic weakens the relationship between conditional conservative reporting linked to news and the stock performance of companies but strengthens excess performance and abnormal performance. The results of the second set of hypotheses indicate that the COVID-19 pandemic strengthens the relationship between unconditional conservative reporting, independent of news, and stock performance of companies but has no impact on excess performance and abnormal performance. Originality: This is the first study in Iran to investigate the relationship between different types of conservative reporting by companies and stock performance during the COVID-19 pandemic. Additionally, this research expands the literature on the relationship between conservatism and stock performance. Manuscript profile

Purpose: The purpose of this research is to investigate the relationship between institutional investor inattention, accruals quality and conditional conservatism. Methodology: This research is applied and correlational. The data used are historical and ex-post and to test the research hypotheses, EViews 10 was used. The statistical population of this research is 438 companies from 2010 to 2019, which were listed during this period, and by applying the systematic elimination method, the number of the research population was reduced to 132 companies (1320 years - companies). Findings: The findings of the research show that there is a significant negative relationship between institutional investor inattention and conditional conservatism, and there is a significant positive relationship between institutional investor inattention and the low portion of accruals quality. In addition, the relationship between the institutional investor inattention and the low portion of accruals quality (discretionary accrual items) shows that in the case of institutional investor inattention, the amount of optional accrual items (abnormal accrual items) increases and as a result, the earning quality decreases. Originality: Institutional investor inattention and reducing their supervisory role, abnormal accruals (low portion of accruals quality) will increase and as a result, the earning quality will decrease. If institutional investors use their supervisory position well, they can prevent the presentation of manipulated earnings and dishonest expression. Manuscript profile