وحید بخردی نسب

The purpose of this research is to investigate the non-linear effect of size and capital structure of companies on profitability in the framework of threshold panel regression in companies listed on Tehran Stock Exchange. For this purpose, 105 companies from different industries were selected as a statistical sample between 2010 and 2021. Hypotheses testing were analyzed under two scenarios: linear multivariate regression and non-linear multivariate regression (threshold panel regression method). Profitability as a dependent variable, capital structure and company size as independent variables and equity, sales growth and company life as control variables were examined. The results of statistical analysis showed that there is no significant relationship between company size and profitability in a non-linear mode. In the case of a threshold panel, the size of the company is known as the threshold variable and the capital structure is known as the dependent variable of the regime. The threshold value was estimated at 15.89, since the model has a threshold limit, so two different regimes were obtained for the capital structure variable. In both regimes, the relationship between capital structure and non-linear profitability is negative and significant. In this way, in the first regime, the capital structure up to the threshold value of the company's size reduces the profitability, and in the second regime, when the capital structure value exceeds the threshold value, the capital structure has less effect on the profitability and increases the profitability. It reduces less than before. According to the obtained results, the companies that are in the second regime have a more favorable capital structure and profitability than the companies in the first regime.

Considering that today's competitive environment is growing and the movement of organizations towards complexity and dynamism has started, the ability to learn earlier and faster than competitors will be the only relative advantage in the next decade and should The prospects and long-term and short-term contributions of organizations should be examined in a different way, and creativity, innovation along with the use of current information should be an inseparable part of managers' decision-making, and only an organization can claim superiority and success that To use the capabilities, commitment and learning capacity of employees at all levels of the organization in the best way. Based on this, the current research has studied the Board influence on the role of environmental innovation in the success and stock price risk. The statistical population of the research is all the Companies listed in Tehran Stock Exchange to the stock exchange, the period from 2014 to 2019 and the sample is 153 companies. Based on the investigations, the findings showed that environmental innovation has a positive and significant effect on the company's long-term success, and with the Board influence in the company, the role of environmental innovation on the company's long-term success shows a better effect. Also, environmental innovation has a positive and significant effect on the company's success in the short term, and with the Board influence in the company, the role of environmental innovation on the company's short-term success becomes more colorful (intense). Finally, environmental innovation has a negative and significant effect on the Stock price risk in the long run.

The emergence of a new theory of"macroaccounting" with a new wave of accounting research over the last decade tries to explain and use the Aggregate information of interim accounting statements in economic forecasts. Macroaccounting theory suggests that economists and macroeconomic forecasters use Aggregate accounting information at the macroeconomic level. For example, accounting earning is used to predict GDP, cost stickiness is used to predict unemployment, and the ratio of book value to market value is used to predict inflation. Earnings growth dispersion contains information about trends in labor reallocation, unemployment change, and, ultimately, aggregate output. initial macroeconomic estimates released by the Central bank of Islamic Republic of Iran and Planning and Budget Organization and Statistical Center of Iran do not fully incorporate this information. Accordingly, the present study, based on macroaccounting theory, has examined the Predicting Restatements in Macroeconomic Indicators using Accounting Information. The population of this study includes all companies listed in the TSE. Due to the seasonality of the data and the fit of the models in a time series, the observations reach 40 times (2008:1to2018:4). The research method is based on time series data, VARtechnique. the The results suggest that earnings growth dispersion provides related data about final GDP growth. The results suggest that after considering the effect of other influential factors, specifically real initial GDP, earnings growth dispersion is useful in forecasting future GDP changes. The findings are important for economists and policymakers to have more accurate economic estimation and prediction by applying for accounting Information.

The purpose of this research is to investigate the effect of the management accounting network and the strategic feelings of management accountants on strategic management with emphasis on the moderating role of organizational culture and information systems. It can help financial managers to make decisions in the value chain by using the participation of companies in the management accounting system. But unfortunately, despite the passage of time, the accounting techniques of strategic management are still unknown to financial managers and have led to the reduction of companies' participation in strategic decisions. The purpose of this research is to examine the effect of the management accounting network and the strategic feelings of management accountants on strategic management, emphasizing the moderating role of organizational culture and information systems. To study the theoretical foundations and examine the background of the research, a library method is used using Persian and Latin specialized books and articles and theses. The type of data used are quantitative and qualitative data, since the method of collecting information in each research is determined according to the type and nature of the research. In this research, two questionnaires are used. The research questionnaire consists of two parts, in the first part demographic questions are asked. In the second questionnaire, it is used to collect information related to strategic management accounting. The Likert method, which is a 5-point scale, was used to set up the questionnaire. Research evidence indicates that there is a positive and significant relationship between the management accounting network and the implementation of strategic management accounting practices. There is a relationship between the quality of information systems and strategic management accounting. Also, information systems moderate the relationship between the management accounting network and the implementation of strategic management accounting practices. There is a positive and significant relationship between innovation-oriented culture and the implementation of strategic management accounting practices. There is a positive and significant relationship between the result-oriented culture and the implementation of strategic management accounting practices. Innovative culture moderates the relationship between the management accounting network and the implementation of strategic management accounting practices. Results-oriented culture moderates the relationship between management accounting network and implementation of strategic management accounting practices. There is a positive and significant relationship between emotions and implementation of strategic management accounting practices. Information systems have a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Innovative culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices. Result-oriented culture has a moderating effect on the relationship between emotions and implementation of strategic management accounting practices.