احمد کعب عمیر

So far, readabilityof disclosure concepts and the behavioral features of investors have not been addressed appropriatedly in Iran despite their importance and there is not even a suitable tool to measure it in the country. Therefore, it seems necessary to conduct research in Iran to introduce the concept of disclosure readability, its measurement and the impact of business strategy on the readabilityof disclosure of financial statements. Therefore, the current paper evaluated the effect of the type of business strategy on the readability of financial statements of companies listed on the Tehran Stock Exchange. This is an applied causal (post-event) correlational paper. The statistical population of the study is all companies listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 129 companies were selected as the research sample and were surveyed in a period of 5 years from 2015 to 2019. EViews 9 and regression were used to test the research hypotheses. The results show that the type of business strategy affects the readability of financial statements of companies listed on the Tehran Stock Exchange.

Background: The category of ethics and practicing professional ethics is one of the serious and important topics in the field of accounting and auditing. As the level of bankruptcy increased, corporations and international institutions revised the rules and standards of professional conduct, and accounting institutions developed guidelines through professional conduct to enhance ethical conduct. Therefore, the purpose of this study is to investigate the effect of Galatea components on the ethical judgment of auditors. Method: The present study was applied and among descriptive-survey-correlational researches. The target population of this study was auditors who are members of the auditing organization and private sector auditing firms. Through random sampling, 250 people were selected as the sample, of which 192 people completed the questionnaires. The research tool was a standard questionnaire and the structural equation modeling method and PLS software were used to fit and test the research hypotheses. Results: The results of this study showed that the effect of Galatea on the content of the profession, knowledge of the insights and philosophies of the profession and behavioral virtues as three dimensions of ethical judgment of auditors has a positive and significant effect. Conclusion: In any profession, awareness of motivation is an important and fundamental issue, because motivation is a stimulus to perform actions. Job expectations as a motivating factor can play a significant role in individual performance. Regarding the impact of Galatea's effect on the auditor's ethical judgment, the type of expectation created in this area is crucial, because if negative expectations are reinforced, it can reduce the quality of the auditor's ethical performance. But if expectations are based on perceptions of the auditor's position and nature, the quality of the auditor's ethical judgment is enhanced.

This research investigates the capital market's efficiency relative to the decreasing and increasing information the components of cash and accrual of the accounting earnings. In the accrual accounting system, accounting earnings includes two components of cash and accrual. Information about decreasing and increasing values of the normal and abnormal portion of the changes in financial assets as a cash component is compared with the information on the decreasing and increasing amounts of discretionary and non-discretionary accruals. The required data was extracted from the financial statements of the listed companies in Tehran Stock Exchange during the years 2003 to 2017. In order to estimate the research models from the regression with the combined data as well as the equations system, the simultaneous equations system with the seemingly unrelated regression (SUR) approach are utilized and then some experiments are implemented to evaluate the research hypotheses by using Mishkin’s test. The results reveal that the capital market is inefficient in terms of the increasing information (positive portion) of accrual and discretionary accruals and information on abnormal changes in financial assets (increasing and decreasing), but rather on the information (negative) of discretionary and non-discretionary accruals and abnormal changes in the financial assets (increasing and decreasing).

In this study, the impact of corporate social responsibility (CSR ) disclosure on idiosyncratic risk has been investigated concerning three stakeholder theory, information asymmetry, and risk management. It also goes further and explores the impact of some corporate governance mechanisms such as ownership structure, board characteristics, and incentive contracts on this relationship. To achieve the research objectives, 142 companies from Tehran Stock Exchange were selected through the systematic elimination method from 2010 through 2018 and the research hypotheses were tested using a combined data regression model with an integrated approach. The results show that CSR disclosure; by increasing transparency, reducing uncertainty, stakeholder satisfaction, and positive market signaling; reduces idiosyncratic risk. It was also found that the ownership concentration and managers’ remuneration by reducing CSR reporting lead to increased idiosyncratic risk, but government ownership, the duality of the CEO’s duties, the independence of the board of directors and the managers' equity decrease the corporate idiosyncratic risk by increasing CSR reporting. However, the effect of managers' remunerations and state ownership on the relationship between CSR reporting and corporate idiosyncratic risk was not confirmed at the 95% confidence level. Overall, from a theoretical viewpoint, a good corporate governance system can improve the quality of CSR, thereby improving corporate social reputation and reducing corporate idiosyncratic risk.