JOURNAL OF HEALTH ACCOUNTING
Year:2018 | Volume:7 | Issue:1 (19)|Papers Count:6

Introduction: Corporate social responsibility as a strategic tool for increasing the value and sustainability of the company in the long run, through positive relationships with community, compliance with laws and regulations and applying ethical procedures. The purpose of this study is to investigate the effect of Dimensions of corporate social responsibility on value creation of Pharmaceutical and Non-Pharmaceutical Companies. Method: This research is applied in terms of purpose and by nature, it is a descriptive correlational research. The data related to 104 companies listed on the Tehran Stock Exchange which consist of 24pharmaceutical companies and 80 non-pharmaceutical companies during 2007-2016 have been analyzed. Considering the broad concept of social responsibility, in this study, to measure each economic, legal and ethical dimension of corporate social responsibility with Carroll's theory, a new method has been used to quantize this qualitative concept. Results: Economic, Legal and Ethical Dimensions of corporate social responsibility has a positive and significant effect on value creation of Companies. Conclusion: Corporate social responsibility will reduce information asymmetry and respects the rights of all Stakeholder. Applying ethical procedures in preparing financial reports, increases the quality of information and leads to optimal decision making by investors. As a result, the company's economic performance is affected by its social performance. So, it is necessary for managers to commit to their performing social responsibility duties in order to create value and maximize shareholder wealth, to retain stakeholders' interests, and to reduce agency costs.

In fact, the "Financing" refers to that part of the financial knowledge of different approaches to absorb liquidity with the best structure and the lowest cost of capital, is developed or evaluated. In this study, different methods of financing and its impact on the generation of funds paid. The aim of balancing the budget generational payment of taxes and benefits among different generations of a country. Budget between generations trying to increase our understanding of intergenerational imbalances and financial overheads to show how one generation passes to the next generations. This account intergenerational justice and long-run equilibrium in the budget the government. In line with this hypothesis was developed and designed. The study period is from 1996 to 2003. The data from the Central Bank reports economic developments and statistical yearbooks Statistical Centre of Iran has been collected. The hypotheses of this study, statistical analysis software Eviews were tested and The results showed a significant relationship between income from state property, revenues from services and sale of goods, proceeds of crime and losses, income tax, capital asset, financial asset, exchange and borrowing from abroad with the generation of funds while there is a significant relationship between government and borrowings from the domestic banking system with funds, other income generation was found.

Introduction: Job Satisfaction is one of the important factors of the individual’ s productivity. Theoretically, one of the important dimensions in Herzberg's Mental Health and Hygiene theory is the salary result in job satisfaction and productivity in the organization. In this regards, audit institution, as an organization, generally face the issue of job satisfaction, and in particular, the auditors' satisfaction with their salary. This research aims at auditors’ satisfaction of salary and Investigation the Effects of Psychological Characteristics (Auditor’ s Presumptive Doubt and Neutrality). Method: The dependent variable of this research is the level of auditors’ satisfaction from audit salary and the basic independent variables include presumptive doubt and neutrality. Presumptive Doubt is measured through inversed Reuter’ s inter-personal trust scale (1967) and neutrality, through Hurtt’ s professional skepticism scale (2010). The research hypothesis is evaluated through ordinal regression analysis. Results: Besides showing a low level of satisfaction from audit salary, the results indicates that compared to neutrality, presumptive doubt lessens the level of satisfaction from audit salary to a greater extent. Conclusion: Findings, along with the findings of other research that emphasize the priority of neutrality versus Presumptive Doubt, can indicate that except in certain cases, it is better to hire, train, determine the best practice, neutrality is better than Presumptive Doubt.

Introduction: Buy-side analysts are active intermediaries in stock exchange market. They provide advice on buying, maintaining or selling stocks based on analyzing available information. The way in which environmental information is included in the evaluation models of the analysts has not been clearly explained. Method: This research is a field survey and is also applicable in terms of purpose. In order to measure the importance, priority and the main cause of attention or lack of attention to any of the environmental indicators announced by the Global Reporting Initiative, a questionnaire between 64 investment managers active in investment funds under the supervision of the Tehran Stock Exchange in 1396 was distributed and their answers evaluated using one-sample and Friedman tests using SPSS software. Results: The results of the research showed that the importance of raw material and energy indices is more important for the analysts and the main reason for paying attention to these standards is the interests of shareholders. Research findings also indicate that the analysts rank environmental indicators and higher ranking allocated to energy, raw materials, environmental regulations and water indices respectively. Conclusion: Information about raw materials and energy that has been considered in the context of traditional reporting and sustainability reporting, irrespective of the differences, affects the decision making of investment analysts. The voluntary nature of social responsibility reporting can lead to selective performance and reporting by companies and thus distort the goal of sustainable development.

Introduction: Today, business units have come in the form of multidisciplinary institutions rather than purely economic performance. In this regard, corporate sustainability reporting as a challenging and appealing issue in recent years represents the company's economic, social and environmental outcomes. The purpose of this study was to investigate the effect of some internal factors on the sustainability reporting of pharmaceutical companies listed on Tehran Stock Exchange. Research Method: The present study is a descriptive-correlational study, based on the nature of the data, is quantitative and time-retrospective in terms of data type. The GRI measurements and other studies have been used to measure corporate sustainability reporting. The statistical population of the study consisted of pharmaceutical companies admitted to the Tehran Stock Exchange. Findings: The hypothesis test results show a positive and significant positive effect on the sustainability reporting rate of companies. Also, sales growth and financial leverage do not have a significant impact on corporate sustainability reporting. Results: Currently, companies do not pay enough attention to the disclosure of economic, social and environmental information, and to take into account the interests of different groups of beneficiaries at the operational level. Also, with increased profitability, the sustainability reporting rate of companies will also increase.

Introduction: accounting development modeling can be known as a very dynamic process that the environmental and surrounding factors of this profession can have an affect on that in the length of time and as may be nacessiated. Method: This research is Of type Quasi-experimental and done with a post-event approach. data of 183 companies during 1386-1395 concerning companies that have been listed in Tehran Stock Exchange of negotiable paper has been taken in consideration, As well as other national data related to the research variables and were used from accounting development modeling has taken into account by use of structural equation modeling technique (SEM). Results: The results of the research indicate that economic development and audit quality has affected the development of accounting directly But the quality of audit through mediator variable of tax avoidance has no effect on the development of accounting. In addition, this tax avoidance variable had a negative and significant effect on accounting development. Conclusion: The existence of growth and development in the economic field of the country has led to the development of the accounting profession and the promotion of the quality of corporate financial reporting. Evidence also suggests that enhancing the quality of the audit profession through indicators such as the ranking of audit institutions and the merger of audit firms will lead to the growth and development of the accounting profession. the institutionalization of the tax payment culture is also an effective step for the sake of the development of accounting and financial reporting quality.