List of Articles مالکیت دولت

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  1 - Accounting Conservatism and Debt
  B. Banimahd
  This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA More

  This paper examines the determinants of debt. Using panel data, the study investigates the effect ofaccounting conservatism on debt. The results of the study indicate that debt is positively correlatedwith accounting conservatism and negatively with return on asset (ROA). Governmental ownership isa major factor in determining firm debt and has stronger a relationship with debt than with otherfactors. When the government’s share of firm capital increases, then debt also increases. Firm size hasalso a down positive relationship with debt. An increase in asset turnover leads to increase debt. Manuscript profile
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  2 - تحلیلی بر تأثیر حاکمیت شرکتی بر ثبات سیستم بانکی کشورهای در حال توسعه (با تأکید بر شاخص مالکیت بانک ها)
  مهدی تقوی اعظم احمدیان مهران کیانوند
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  3 - Examining the moderating role of managers' and company's risk-taking in the relationship between economic policy uncertainty and innovation in companies
  Fariba Ahmadi Amir Abadi Malihe Alifarri Zahra Honarmandi
  The purpose of the current research is to investigate the effect of uncertainty in economic policies on innovation, and according to the theoretical foundations in this regard, the role of risk taking by managers and the company will also be investigated. The statisti More

  The purpose of the current research is to investigate the effect of uncertainty in economic policies on innovation, and according to the theoretical foundations in this regard, the role of risk taking by managers and the company will also be investigated. The statistical population considered by the researchers in this research was the companies accepted in the Iranian capital market during the period of 1393 to 1400, after the implementation of the systematic elimination sampling method, 1000 companies entered the final sample of the research. The research method used is correlational and causal, and the data collection method is post-event, and the data collection method used in this research is using library methods and databases of the Tehran Stock Exchange Organization. . The type of data used in this research is a panel type and the regression method to implement the research hypotheses is a multivariable type. Five sub-hypotheses in this research have been investigated at the confidence level of 0.95 with stata software. The results of the implementation of the hypotheses show that the uncertainty in economic policies caused by changes such as exchange rates, inflation and bank interest has had destructive effects on the level of innovation in different companies in Iran's capital market, and companies that focus on creativity and Innovations in their products will be more affected by this issue, and further, the results showed that the higher the level of risk-taking of managers in companies, the lower the destructive effects of uncertainty in these issues. Furthermore, it was found that state-owned companies have a moderating role in the mentioned relationship as the company's risk tolerance. Manuscript profile
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  4 - Investigation of the relation between cash flow management and the cost of debt
  Hamidreza Vakilifard Mehri Davoodi
  In this research we examine the relation between cash flow management and the cost of debt in the Stock Exchange of Iran. The awareness works of management for changing the form or time of reports that conduce reporting cash flow in different form, is cash flow manageme More

  In this research we examine the relation between cash flow management and the cost of debt in the Stock Exchange of Iran. The awareness works of management for changing the form or time of reports that conduce reporting cash flow in different form, is cash flow management. The relation between cost of debt and cash flow management provide evidence for the efficiency of uses of debt in process of cash flow information. We also examine the effect of leverage, firm size and corporate governance on cash flow management. The result of  the research show that cash flow management has the direct effect on financial costs and increase it. Also the firm size has a direct and leverage has the indirect effect on cash flow management. We use the technical panel of regression analysis Manuscript profile
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  5 - 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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  6 - Study of the relationship between governmental and institutional ownership with corporate social responsibility (Companies listed on the Tehran Stock Exchange)
  Esfandiar Malekian Rasoul Salmani Masoumeh Shahsavari
  Various entities in the business world too much attention to the issue of corporate social responsibility (CSR), it has become an essential element for the success of the company.Due to the lack of CSR reporting in Iran and the lack of firms rating Institutions in the f More

  Various entities in the business world too much attention to the issue of corporate social responsibility (CSR), it has become an essential element for the success of the company.Due to the lack of CSR reporting in Iran and the lack of firms rating Institutions in the field of social responsibility and a general, lack of transparency in this section, we used questionnaire survey to determine the level of corporate social responsibility. CSR used in this study is composed of the following: internal processes, ecology, environment, society and the state, the market and industry.Questionnaires were sent to 138 companies and 84 companies responded to the questionnaires. The results suggest that government ownership is positively correlated significantly with social responsibility. Disclosure of corporate social responsibility focus government ownership also plays a positive role. The results indicate that institutional ownership and institutional ownership concentration have not a significant relationship with social responsibility. The empirical evidence in this study can identify the companies and institutions on legislative measures which increase the disclosure of CSR, to help. Manuscript profile
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  7 - بررسی ارتباط بین ساختار مالکیت و محتوای اطلاعاتی سود شرکت های پذیرفته شده دربورس اوراق بهادار تهران
  دکتر یونس بادآور نهندی حسین تیموری
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  8 - Examining the moderating role of politcal connections of the board in the relationship between related party transactions and earnings management
  Ahmad Abdollahi Yasser Rezaei Pitenoei
  According to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at inve More

  According to the conflict of interest theory, related-party transactions typically occur when a company’s assets are withdrawn in the interest of related parties, and to hide this, managers engage in earnings management. Accordingly, the present study aims at investigating the link between related-party transactions and earnings management in the firms listed on the Tehran Stock Exchange. In addition, it seeks to answer whether political connections moderate this association. To this end, the present study adopts related-party transactions as the independent variable, political connections as the moderating variable, and discretionary accruals as the dependent variable. The statistical population of the research consists of 86 firms listed on the Tehran Stock Exchange during the years 2015-2019. The research hypotheses were tested using a multivariate regression model based on panel data. The findings reveal that related-party transactions are significantly correlated with earnings management. Also, the membership of political figures on the firms’ boards intensifies the relationship between related-party transactions and earnings management. Manuscript profile
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  9 - Investigating the Impact of CEO Power, Political Communication and Social Responsibility on Cash Investment Sensitivity in Companies Listed on Tehran Stock Exchange
  فاطمه مرانی اله کرم صالحی علیرضا جرجرزاده احمد کعب عمیر
  10.30495/fed.2021.687931
  The purpose of this study is to investigate the effect of CEO power, political communication and social responsibility on the sensitivity of investing in cash in companies listed on the Tehran Stock Exchange. To determine the extent of political communication, two crite More

  The purpose of this study is to investigate the effect of CEO power, political communication and social responsibility on the sensitivity of investing in cash in companies listed on the Tehran Stock Exchange. To determine the extent of political communication, two criteria have been used, including government ownership and taxes paid.For this purpose, three (3) hypotheses have been developed to study this issue and the data related to 104 member companies of Tehran Stock Exchange for the period between 1390 and 1397 have been analyzed. The research regression model has been investigated and tested using a combined data method with an integrated approach.The results show that the power of the CEO has a negative and significant effect on the sensitivity of investing in cash, the criteria of political communication have a negative and significant effect on the sensitivity of investing in cash and social responsibility has a negative and significant effect on It has the sensitivity of investing in cash.   Manuscript profile
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  10 - موانع اجرای اصل 44 قانون اساسی در مؤسسات مالی و اعتباری
  نورمحمد قیاسوند
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  11 - بررسی رابطه میان مدیریت جریان های نقدی و هزینه های بدهی در شرکت های پذیرفته شده در بورس اوراق بهادار تهران
  عباس طالب بیدختی هادی ایرانی
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  12 - Risk Types in Different Firm Life Cycle Stages with Emphasis on Ownership of Companies
  mostafa ebadi kaveh Azinfar iman dadshi reza fallah
  10.30495/jdaa.2023.707959
  Abstract The main purpose of this study is to investigate the risk situation (idiosyncratic risk, market risk and total risk) in Firm life cycle stages and the impact of State and non- State ownership on this relationship. In this regard, first, using the Fama-French T More

  Abstract The main purpose of this study is to investigate the risk situation (idiosyncratic risk, market risk and total risk) in Firm life cycle stages and the impact of State and non- State ownership on this relationship. In this regard, first, using the Fama-French Three-Factor model, the idiosyncratic risk in the sample firms was estimated. Market risk was calculated based on the standard deviation of the annual return of the stock index and the total risk is calculated by sum of market risk and idiosyncratic risk. The different stages of the companies' life cycle were determined using the patterns obtained from the three categories of cash flow statements (operating, investment and financing). In this research, the data of 136 firms have been used and in order to examine the research hypotheses, six regression models of panel data have been used. Respectively, idiosyncratic risk, market risk and total risk considered as dependent variable in these models. The results of estimating the final models show that idiosyncratic risk, market risk and total risk in the stages of introduction, growth and decline are higher compared to the stages of maturity and shake-out of firm life cycle stages. In addition, the results of this study indicate a significant effect of State ownership on the relationship between idiosyncratic risk and life cycle stages of firms listed in the Tehran Stock Exchange.  Manuscript profile
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  13 - The effect of zombie firms on the cost of debt financing with emphasis on the role of state ownership
  Ali Taghavi Moghadam Samaneh Nakhaee
  10.30495/afi.2022.1964756.1142
  Purpose: The present study collected research-related data with the aim of investigating the effect of parasitic companies on debt financing costs with emphasis on the role of government ownership. The data of this study are post-event observations.Methodology: The meth More

  Purpose: The present study collected research-related data with the aim of investigating the effect of parasitic companies on debt financing costs with emphasis on the role of government ownership. The data of this study are post-event observations.Methodology: The method of this research is applied and is descriptive-correlational in which the research background and theoretical foundations are collected through articles, libraries and the Internet. The statistical population of this study is all companies listed on the Tehran Stock Exchange and a systematic elimination method has been used to select the sample companies. The research period is from 2014 to 2020. In order to determine the relationship between independent and dependent variables and test research hypotheses, econometric models have been used.Findings: The results showed that the presence of the parasite company among companies in the same industry affects the cost of debt financing. Public ownership does not affect the relationship between the existence of a parasite company among co-industry companies and the cost of financing.Originality / Value: Considering the confirmation of the first hypothesis and the effect of zombie companies on the cost of financing, investors are advised to pay attention to the industry situation of that company when choosing the right company and to be aware of the presence of zombie companies in it. industry to be sure, because the mentioned companies can cause the cost of financing and on the other hand reduce the profit for the companies, and this causes a decrease in the profits of the shareholders. Manuscript profile