محمدرضا عبدلی

Purpose: In the shadow of separation of the ownership from the control and the problem of representation arising from it in the modern business world, there is a need to pay attention to the CEOs' approaches toward takeover as decision makers in this area. Managerial entrenchment is considered as one of the consequences of separation of ownership from control that explains the difference between the incentives in the corporate management and causes a disturbance in internal control as a communication mechanism between the corporate's performance and the capital market. Paying attention to operant conditioning behavior like tournament incentives as a functional behavioral stimulus in CEOs reduces the profit-seeking attitudes among them and increases the effectiveness of the corporates' performance mechanisms in disclosing financial reporting. The purpose of this research is to study the relationship between the managerial entrenchment and the internal control weakness by operant conditioning behavior theory test. Design/methodology/approach: In this research, 95 companies listed in Tehran Stock Exchange were evaluated between  2013 and 2018. Considering the duality of internal control assessment, logistic regression in SPSS software was used in this research. Findings: Results of the research showed that there is positive and significant relationship between the managerial entrenchment and the internal control weakness. But there is a negative and significant relationship between the tournament incentive and the internal control weakness. Moreover, it was found that the negative relationship between the managerial entrenchment and the corporates' internal control is mediated by the tournament incentive. Originality/value: Considering that little attention has been paid to motivational issues of the CEOs under the representation theory over the past few years, the present research attempts to investigate managerial entrenchment approach with the effectiveness of internal controls through analysis of the operant conditioning behavior theory to provide more reliable experimental results for the investors and the shareholders.

The dynamics of corporate information environments are seen as a basis for managerial decision-making such as sustainable tax development, which can reduce agency costs and promote market-level information symmetry across regulatory bodies. The purpose of this research is presenting a Model of Sustainable Tax Development Functions under the Information Environment of Tehran Stock Exchange Companies. In this research-based on qualitative and quantitative methodology, Initially, 13 tax professionals who were also active at the university level, Participated in the Meta-synthesis and the Delphi section to validate the research components and indicators among the 11 approved studies, Delphi analysis used to identify the theoretical adequacy of the component and the set of indices. In the quantitative section, 28 CEO of the stock exchange companies who were selected through an available sampling method selected randomly and used matrix questionnaires to stratify the identified indices in a range of the most influential indices. To the least effective indicators. The results in qualitative Analysis indicate the existence of three main components in the form of the final indicators based on theoretical adequacy and in the quantitative section, it was found that the indicators, greater dynamics of the value of the company based on tax transparency (C1) as an indicator of external information environment functions and increased The level of disclosure of economic performance in line with the GRI standard (C9) and the strategic balance between tax minimization and corporate value (C10) as an indicator of the component of internal information environment functions most strongly as a consequence of sustainable tax development under corporate information environment conditions for stock companies. Tehran Stock Exchange. These results show that the development of sustainable tax functions under corporate information environment conditions can also help to improve the effectiveness of corporate internal operations, regardless of the positive effects on the competitive and market levels.