Sayaed Javad Delavari

  AbstractIn today’s competitive world, organizations are compelled to adopt modern managerial and production approaches in order to survive, grow, and achieve sustainable competitive advantage. Among these approaches, lean production is recognized as one of the most effective managerial and operational strategies, emphasizing waste elimination, continuous improvement, and value creation for customers. The full realization of this approach requires strong intellectual, cultural, and managerial infrastructures within organizations. Accordingly, factors such as corporate governance, intellectual capital, and organizational culture can play a decisive role in the successful implementation of lean production. The present study aims to examine the impact of corporate governance, intellectual capital, and organizational culture on the implementation of lean production in companies located in the industrial towns of Kermanshah and Isfahan. The statistical population consisted of senior managers and experts in production, marketing, sales, and finance, from which 235 individuals were selected as the sample using Cochran’s formula. A non-random convenience sampling method was applied, and data were collected through a standardized questionnaire. The obtained data were analyzed using structural equation modeling with SMART PLS software. The findings revealed that all three independent variables—corporate governance, intellectual capital, and organizational culture—had a positive and significant relationship with lean production implementation. These results suggest that establishing tra  arent and efficient corporate governance structures, developing intellectual capital through training, organizational learning, and innovation, as well as fostering an organizational culture based on collaboration, trust, and continuous improvement, can directly facilitate the successful implementation of lean production and contribute to achieving the organization’s strategic goals.Keywords: Corporate Governance, Intellectual Capital, Organizational Culture, Lean Production, Structural Equation Modeling

   Purpose: This study aimed to examine the impact of internal auditors’ individual and professional attributes on the quality of independent auditing within the Iraqi banking sector. Given the increasing importance of tra  arency and accountability in emerging financial systems, the research focused on identifying key competency dimensions of internal auditors—including specialized education, work experience, professional expertise, independence, professional ethics, and communication skills—and assessing how each of these dimensions contributes to enhancing independent audit quality. This approach provides valuable insights into leveraging human capital to strengthen oversight and public trust in the banking system.

Earnings quality is a key component in evaluating a company's financial performance, and accurate analysis of it can play an important role in investors’ decision-making. The aim of this study is to develop and validate a model for predicting earnings quality based on the financial characteristics of companies using machine learning algorithms, particularly Random Forest. This research is applied in nature and conducted using a descriptive-correlational method. The statistical population includes companies listed on the Tehran Stock Exchange during the period 2011–2023, with 141 companies selected using a systematic elimination method. For model training, financial data of the companies from 2011 to 2019 were used, and the model was tested on actual data for the period 2020 to 2023. The results showed that the model performed very accurately in the training phase, with a coefficient of determination R2=0.89R² = 0.89R2=0.89 and a low error (MAE = 0.0217). In the testing phase, the model still provided acceptable results with R2=0.71R² = 0.71R2=0.71 and MAE = 0.0543. Variables such as fixed assets, inventory, and accounts receivable had the highest impact on predicting earnings quality. Ultimately, the proposed model can serve as an effective tool for financial analysts and investors in evaluating companies’ earnings quality.   

   Liquidity management is one of the most critical components of financial decision-making in companies, which is influenced by various factors. In this regard, understanding the effect of economic policy uncertainty and the level of protection of investors' rights on the behavior of holding excess liquidity is of great importance. The main objective of this study is to investigate the effect of economic policy uncertainty on the holding of excess liquidity by companies and the moderating role of investor protection in this regard. The research period was from 1393 to 1402, and the statistical population included companies listed on the Tehran Stock Exchange, of which 170 companies were selected as the research sample by conducting a systematic exclusion sampling method. In order to test the research hypotheses, the generalized least squares regression method with a panel data approach was used. The results of the hypothesis test showed that there is a positive and significant relationship between economic policy uncertainty and holding excess liquidity; This means that in conditions of uncertainty and instability in economic policies, companies are more inclined to maintain excess cash resources in order to deal with possible risks. Also, investor support has a negative and significant effect on maintaining excess liquidity; so that the stronger the legal and institutional support for investors, the more confident companies use cash resources in economic activities and the less need to maintain excess liquidity is felt. The results indicate that investor support strengthens the positive and significant effect of economic policy uncertainty on maintaining excess liquidity; in other words, even in environments with strong institutional support, increasing economic uncertainty still increases the maintenance of excess liquidity, and this effect is intensified in the presence of stronger institutional support. These results indicate the simultaneous importance of environmental and institutional factors in companies' financial decisions, especially in the area of ??liquidity management.

   اين مطالعه به بررسي تأثير هوش مصنوعي در آموزش و عملكرد حسابداري مي‌پردازد و نياز احتمالي به به‌روزرساني برنامه‌هاي درسي در دانشگاه‌هاي ايران را ارزيابي مي‌كند. با توجه به سرعت تحولات در حوزه فناوري هوش مصنوعي و تأثير آن بر صنعت حسابداري و نياز به آمادگي دانشجويان حسابداري براي بازار كاري با محوريت فناوري، اين پژوهش ميزان آمادگي دانشجويان حسابداري را براي پذيرش هوش مصنوعي دربرنامه‌هاي درسي خود با بررسي عواملي از جمله آمادگي فناوري‌ دانشجويان، مهارت‌هاي ديجيتالي شامل سواد ديجيتال و سواد اطلاعاتي، ادراك سودمندي و ادراك سهولت استفاده از فناوري هوش مصنوعي ارزيابي كرد. در اين پژوهش با انجام نظرسنجي از 284 نفر از دانشجويان مقطع كارشناسي حسابداري دانشگاه‌هاي دولتي غرب كشور با استفاده از پرسشنامه، اطلاعات لازم جمع آوري شد. و سپس داده‌ها با استفاده از نرم‌افزارهاي آماري و PLS تحليل شدند. نتايج پژوهش حاضر نشان داد كه آمادگي فناوري، سواد ديجيتالي، سواد اطلاعاتي، سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي بر پذيرش فناوري هوش مصنوعي اثر مثبت و معنادار دارند. همچنين نتايج پژوهش نشان داد كه آمادگي فناوري بر سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي اثر مثبت و معنادار دارد. در ادامه نتايج نشان دادند سهولت استفاده از فناوري هوش مصنوعي بر سودمندي فناوري هوش مصنوعي اثر مثبت و معنادار دارد و در نهايت مشخص شد كه رابطه بين آمادگي فناوري و پذيرش فناوري هوش مصنوعي توسط سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي به طور مثبت و معنادار، واسطه گري مي‌شود.

   The emergence of big data as a set of huge and complex data and its related technological advances provide the basis for big data analysis in the fields of accounting and auditing. For this reason, the purpose of the present study is to study the role of factors affecting the addoption of big data (initial trust, technology-task fit, and performance expectations) by bank inspectors in the banking system audit department. the statistical population of the study includes bank inspectors working in banks listed on the Tehran Stock Exchange, the statistical sample includes 386 people selected based on the simple random sampling method and the research data collection period is the First 6 months of 2024. The data collection tool is a questionnaire and partial least squares structural equation modeling (PLS-SEM) has been used for statistical analysis of the data. According to the research findings, the components of initial trust and performance expectation have a significant effect on the addoption of big data analysis by bank inspectors; but the appropriateness of the task technology does not have a significant effect on the addoption of big data analysis by bank inspectors. The research results indicate the role of trust created in individuals through training or personal recognition and expectation in improving performance, in the acceptance of big data analysis and new technological methods.

  This study examines the impact of environmental management accounting on firm performance by considering the mediating role of environmental innovation and environmental information tra  arency, as well as the moderating role of stakeholder integration and dynamic capabilities.The required data were collected by distributing a questionnaire among 306 senior executives and financial managers of small and medium-sized companies located in the west of the country. Smart PLS software was also used to analyze the data and test the hypotheses .The findings of the study indicate that environmental management accounting has a positive and significant impact on firm performance. Environmental innovation mediates the relationship between environmental management accounting and firm performance. And also, stakeholder integration strengthens the relationship between environmental innovation and firm performance. Overall, the findings of this study emphasize that implementing environmental management accounting systems as a strategic tool not only improves environmental performance, but also leads to improved financial performance through efficient cost management and identification of innovation opportunities. This study shows that achieving these desired results depends on stakeholder engagement. In fact, environmental innovation is the path through which environmental management accounting leads to superior performance, and the presence of committed stakeholders strengthens this path and increases its efficiency.

   بررسي كيفيت گزارشگري مالي از اهميت ويژه‌اي برخوردار است، زيرا اين امر نقش بسيار مهمي در تصميم‌گيري‌هاي مديريتي و سرمايه‌گذاري دارد. در اين راستا، ارزيابي دقيق و عميق كيفيت گزارش‌هاي مالي مي‌تواند به عنوان يك ابزار كارآمد براي تحليل و پيش‌بيني عملكرد شركت‌ها و ارزش‌گذاري آن‌ها عمل كند. از اين رو، اين تحقيق با هدف ارزيابي كيفيت گزارش‌هاي مالي بر اساس ويژگي‌هاي شركت و نقش آن‌ها در فرآيند گزارش‌دهي مالي و ارزش‌گذاري شركت‌ها انجام شده است. جامعه آماري پژوهش ، كليه شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران در دوره زماني 1395 الي 1402 مي باشد كه پس از اعمال محدوديت‌هاي پژوهش، شركت ها به عنوان تعداد نمونه مورد مطالعه در اين پژوهش انتخاب مي شود. جهت تدوين مباني نظري موضوع پژوهش از روش كتابخانه‌اي و مطالعات اسنادي استفاده مي گردد. براي گردآوري اطلاعات مربوط به متغيرهاي پژوهش از صورت هاي مالي شركت هاي نمونه كه اطلاعات آن در سايت كدال و نيز نرم افزار رهاورد نوين درج شده استفاده شده است. پس از اندازه گيري متغيرهاي پژوهش، از تجزيه و تحليل رگرسيون چندگانه به كمك نرم افزار Eviews12 استفاده شد. نتايج نشان داد طولاني‌تر شدن چرخه عملياتي و نوسانات فروش منجر به كاهش كيفيت گزارشگري مالي و ارزش شركت مي‌شوند، در حالي كه اندازه بزرگ‌تر شركت با كيفيت و ارزش بالاتر ارتباط مثبت دارد. سن شركت و اهرم مالي تأثير معناداري بر كيفيت گزارشگري مالي و ارزش شركت نداشتند. اين يافته‌ها بر اهميت مديريت مناسب چرخه عملياتي و فروش و توجه به اندازه شركت در ارتقاي كيفيت گزارشگري مالي تأكيد دارند. كليدواژه:

  In recent years, earnings quality has attracted considerable attention in accounting and finance research as a key indicator for evaluating the tra  arency and reliability of financial information. This study aims to examine the impact of CEO overconfidence on the relationship between managerial ability and earnings quality in companies listed on the Tehran Stock Exchange during 2017–2023. The statistical population includes all listed companies during this period, and based on screening criteria, a sample of 141 companies was selected. The research is quantitative and descriptive-analytical, with data collected from secondary sources, including audited financial statements, explanatory notes, board reports, and the CODAL system. The study variables were extracted and calculated, and multiple regression analysis in EViews 12 was used to evaluate the relationships among them. The findings indicate that managerial ability has a significant positive relationship with earnings quality, and CEO overconfidence plays a meaningful moderating role in this relationship, reducing the effect of managerial ability on earnings quality. The results emphasize that attention to managerial behavioral traits and the enhancement of managerial ability are essential for improving the tra  arency and reliability of corporate financial reporting.

This research aims to examine the impact of adherence to professional regulations, ethics internal locus of control, and emotional intelligence on the ability to detect fraud, considering the mediating role of norms leading to reduced audit quality in the public sector. From the perspective of its objective, this research is applied, and in terms of its nature and method, it is descriptive-survey. For data collection, the questionnaire developed by Yulianti et al. (2023) was used. The statistical population of this study includes auditors employed at the Supreme Audit Court of Iran, responsible for auditing the public sector. To better cover the population, the questionnaire was distributed (both in-person and online) across the provinces of Tehran, Markazi, Kermanshah, and Fars. Following the distribution and applying simple random sampling, a total of 308 valid responses were collected and analyzed. Structural equation modeling (SEM) was used for data analysis. The results revealed that adherence to professional regulations, ethics, internal locus of control, and emotional intelligence have a positive and significant effect on reducing norms that lead to diminished audit quality in the public sector. It was also found that these variables directly enhance the ability to detect fraud, with the mediating role of norms reducing audit quality being significant. Furthermore, the significant impact of such norms on the ability to detect fraud was confirmed, highlighting the crucial importance of auditors' professional conduct. Strengthening the driving forces among auditors working at the Supreme Audit Court can lead to a reduction in behaviors that lower audit quality in the public sector and, conversely, improve the ability to detect fraud. Accordingly, it is recommended that policymakers and managers at the Supreme Audit Court focus on promoting professional adherence, providing ethical training, enhancing internal locus of control, and fostering emotional intelligence among auditors to improve audit quality and fraud detection in the public sector.

   Investor decision-making is influenced by many behavioral biases. Since there are many uncertainties in the decision-making process, risk is inherently involved in every decision, and its role is much less for investments that are influenced by behavioral biases. Therefore, investors should focus on overcoming these biases and think about the risk in investment decisions to prevent unwanted losses. However, over the past two decades, research on behavioral biases has grown significantly, and the purpose of this study was to study the mediating role of risk perception on the relationship between exploratory biases and decision-making of individual stock investors. The statistical population of the present study consisted of individual investors in the Tehran Stock Exchange, and 384 people were selected as statistical sample members using the Cochran sampling formula from among the members of the wider community, and the sample members were selected based on the simple random sampling method. The data collection tool in this study was a questionnaire and the statistical analysis of the data was done through partial least squares structural equation modeling (PLS-SEM). The findings of the study indicate that risk perception played a mediating role in the relationship between availability, agency, overconfidence, and anchoring biases with individual investors' investment decision-making, but it did not play a role in the relationship between gambler's fallacy bias and investment decision-making. The results of this study can provide valuable insights into the various behavioral biases of capital market participants and other stakeholders such as stock investors, financial advisors, and policymakers. However, in the real world, there are many other factors that can affect individual investors' investment decisions.   

The physical effects of climate change, especially drought, are a particular threat to the survival of organizations that operate in industries that are exposed to natural conditions. Creditors consider the risks associated with drought changes to be an important oversight for companies with significant financial liabilities and longer payback periods. Many industries are vulnerable to the effects of drought; Therefore, understanding the impact of drought changes on the financial pyramid and dynamic capital structure is important. Therefore, the purpose of this research is to investigate the impact of drought risk on the dynamic capital structure of companies listed on the Tehran Stock Exchange during a period of 10 years from 1392 to 1401. 163 companies admitted to the Tehran Stock Exchange will be selected. The results of the analysis and research hypotheses show that if risk drought reduces the speed of adjustment of capital structure, then with the increasing severity of risk drought, the capital structure of companies will be reduced. On the other hand, the risk of drought causes a decrease in the reliability of companies from external sources, and as a result, a decrease in the companies financial leverage.   

   Timeliness of financial reports is very important to increase the efficiency of capital markets and reduce information asymmetry. Because the delay in submitting the audit report is one of the few variables related to audit efficiency that can be seen by stakeholders. Meanwhile, there are regulatory concerns that the auditor's workload threatens the quality of financial reporting. The purpose of this research is the moderating role of financial reporting quality on the relationship between time pressure and audit report timeliness. This research is descriptive-correlational researches in terms of its purpose and is applied researches in terms of method, and in order to discover the relationships between the independent and dependent variables of the research, the mixed data regression technique (panel) was used. A sample of 120 companies was investigated by random sampling in the period of 2016 to 2021 from the companies admitted to the Tehran Stock Exchange. For this purpose, calculations and implementation of econometric tests were done using EViews software. By estimating the regression model as a panel with fixed effects, the regression coefficients were estimated and finally, the results showed that there is no significant relationship between the time pressure and the audit report timeliness. The financial reporting quality does not have a moderating effect on the relationship between the time pressure and the audit report timeliness. According to the results, it can be said that the destructive effect of the high workload of the audit partners on the audit report timeliness is not as widespread as contemporary researches have suggested.

  Tax avoidance is a form of management policy to obtain

   Managers choose different management methods in dealing with different companies, and these management methods cause changes in their basic decisions. Managers who serve on multiple boards (busy managers) are exposed to different situations of direct and indirect decision making. Multiple management increases the workload of managers, reduces the time and attention they give to each company, and causes weak managerial supervision. As a result, the purpose of this research is to investigate the effect of busy managers with an emphasis on the company's life cycle on financial decisions and company performance. Statistical analysis was done using sample data consisting of 171 member companies of Tehran Stock Exchange during the years 1393 to 1401. To test the hypotheses, regression models with the least squares estimator were used in Eviuse 10 software. The results of the hypotheses test showed that the preoccupation of the board members with the variables of cash retention, sales costs, and general obligation has a positive and significant relationship with the capital expenditures and financial performance of the company. Also, the findings indicate the moderating role of the stages of the life cycle in the relationship between the preoccupation of the board members with keeping cash; Sales expenses, general obligation; Capital expenditure and financial performance of the company.

 Abstract The users of financial statements, who are in two groups, internal and external, need financial information according to their needs and goals. Companies publish information required by users in financial reports. Published financial information must be understandable by the user, therefore financial statements must have qualitative characteristics such as comprehensibility, comparability and reliability. Therefore, the way of presenting financial information is of particular importance. The current research is done with the aim of presenting accounting information in a new format. As a result, the aim of this research is to investigate the impact of financial accounting information and infographics on the understanding of users of financial statements. The current research is in the descriptive-survey research group in terms of its practical purpose and data collection method. The statistical population of the research includes all students of Razi University, numbering 11080 people. In addition, 371 people were selected as a statistical sample using Cochran sampling and simple random sampling method. The desired data was collected through the distribution of questionnaires among students. Also, one-sample t-test and independent t-test were used to check the research hypotheses. The results obtained in the research show that students prefer the traditional format for presenting financial statements, however, the results show that in some cases (such as costs) infographics work better. In general, the accounting information provided in the infographic format has reduced the visual and real understanding compared to the traditional format.

  On the one hand, economic growth increases welfare, and on the other hand, due to the use of fossil energy as one of the main production inputs, it plays an important role in the production of pollutants, for this reason, one of the main concerns of policymakers is to benefit more from the favorable effects of economic growth. Is. Since carbon dioxide emissions are created by the production sector, households and their consumption patterns, urban structures also play an important role in the production of pollutants, so the relatively high dependence between carbon dioxide emissions and economic growth despite favorable structures. Productivity means increasing benefit from the favorable effects of economic growth. In this regard, the current research aims to investigate the effect of renewable energy on carbon dioxide emissions and economic growth by using the statistical evidence of Iran's provinces for the period of 2010-2019 and applying the spatial econometric approach, the results Estimates show that renewable energy does not have a significant effect on economic growth and carbon dioxide emissions due to the limitation of investment in this type of energy, urbanization, gross domestic product, non-renewable and industrial energy have a positive and significant effect on carbon dioxide emissions. Also, non-renewable energy and urbanization have a positive effect on economic growth, and industrialization has reduced economic growth due to lack of endogeneity. Finally, there is a kind of negative spatial dependence in the emission of carbon dioxide between provinces, which indicates the limitation of growth resources in Iran's economy. Therefore, Iran's economic structure has not been able to benefit from the favorable effects of economic growth in recent years, and for this purpose, improving the technology of the industrial sector and increasing investment in renewable energy are the most important policies to improve Iran's economic situation. Keywords: renewable energy, economic growth, carbon dioxide emissions, spatial econometrics.

Today, the financing of companies is one of the most challenging topics in the field of capital markets. A financial deficit is created when the cash resources needed to manage the company's affairs and pay the owners of external interests (shareholders, creditors and tax authorities) are less than the cash flows resulting from operational activities. Also, as this factor increases, companies tend to increase their debt ratio to cover the financial deficit. Therefore, according to the above, the main goal of the current research is to investigate the role of the financial deficit modifier on the relationship between the revaluation of fixed assets and external financing. The statistical population of the present study includes all companies admitted to the Tehran Stock Exchange. According to the announcement of the official website of the stock exchange organization, the number of stock exchange companies included 784 companies by the end of 2020. The statistical population is in a period of 6 years, from 2015 to 2020. According to the application of the mentioned filters in the third chapter, the number of 151 companies and 906 company-years have been selected according to the rule of systematic exclusion. To test the hypotheses, regression analysis using the composite data method has been used. The results of the research showed that there is no significant relationship between revaluation of fixed assets and external financing, but there is a significant and inverse relationship between financial deficit and external financing. Also, with the intervention of the financial deficit variable as a moderating variable, the relationship between the revaluation of fixed assets and external financing is significant and inverse.   

   In the era of knowledge-based economy and modern financial complexities, understanding how different factors affect people's financial behavior is one of the important issues in individual and social life. Financial confidence, financial knowledge and financial learning capacity as key components play a vital role in the formation of individual financial behaviors This research is designed to investigate and analyze the depth of the relationship between financial confidence, financial knowledge, financial learning capacity and people's financial behaviors with the aim of improving our understanding of the complexities of these social and economic relationships. Therefore, the main purpose of this research is to investigate the relationship between financial confidence, financial knowledge, financial learning capacity and financial behavior. The statistical population of this research includes accountants of companies in Kermanshah, Kurdistan and Hamadan provinces Research data was collected through a questionnaire according to the number of statistical population and based on Morgan's table from a statistical sample of 357 people. in this research, random sampling method was used. Hypotheses testing has been done using SmartPls3 equation structure software. The results show that financial confidence, financial knowledge, and financial learning capacity have significant relationships with people's financial behaviors. Financial confidence, as an important psychological characteristic, plays a significant role in the formation of financial behaviors. Also, financial learning capacity plays a significant role in determining people's financial behavior. But, on the other hand, the sixth hypothesis, which claimed that there is a significant relationship between financial learning capacity and financial knowledge, was not confirmed by the research data. And these results can help improve our understanding of various financial matters and financial decisions. Keywords: financial confidence, financial knowledge, financial learning capacity, financial behavior

   Today, due to the expansion of government duties, the need for financial resources has increased. In most countries, especially developed countries, tax revenues are one of the important pillars of financing public expenses and economic development, and its role in the country's budget cannot be ignored. Since individuals in society seek to reduce costs and maximize their profits, it is necessary for the government to provide strategies and methods to simplify tax procedures and requirements in order to increase tax revenues in society. One of these strategies is training taxpayers. The purpose of this research is to study the role of electronic education, print media and tax sensitization programs in tax compliance of taxpayers. This research is an applied research in terms of purpose and a descriptive research in terms of data collection method. The statistical population of this research includes all auditors, chief auditors, and general auditors of the Kermanshah Tax Affairs Department, using Cochran's formula, 227 people were selected by simple random sampling and information was collected by distributing questionnaires. The results of hypothesis testing using chi-square test in    software have shown that there is a positive and significant relationship between taxpayer training and increasing tax compliance. Also, using exploratory factor analysis, among the 20 available variables, 4 factors were identified as the most important factors affecting tax compliance, and then we ranked these factors using Friedman's test. According to the Friedman test, the highest average rank belongs to electronic education, tax payment sensitization programs, face-to-face education and print media, respectively.

  The ability to understand and manage financial concepts is of particular importance for every person, because it has a significant impact on people's financial and economic behavior. One of the basic factors in this field that plays a very important role is financial literacy, which refers to the ability of people to understand and optimally manage financial and tax issues. The purpose of this research is to investigate the role of financial literacy and having credit conditions in accessing bank credits and improving financial performance. The method of descriptive-survey research is applied and correlational. Library method and documentary studies were used in order to collect the theoretical bases regarding the explanation of the literature of the research topic. The tool of data collection in the present study was a questionnaire. The statistical population of this research includes CEOs of micro, small and medium companies in Kermanshah province, which were about 847 people according to the surveys conducted by the organization of industry, mining and trade of Kermanshah province and Iran's industrial information database. Also, according to the number of the statistical population based on Morgan's table, the number of the research sample was determined to be about 260 people. Stratified random sampling method is used. Hypotheses testing has been done using equation structure software. Based on the results of the studies, financial literacy has a significant relationship with access to bank credits and the performance of micro, small and medium enterprises. In addition, there is a significant relationship between credit conditions and access to bank credit. On the other hand, there is no significant relationship between credit conditions and the performance of micro, small and medium companies. But there is a significant relationship between access to bank credit and the performance of micro, small and medium enterprises. In general, the results show that financial literacy and access to bank credit can play an important role in the financial performance of companies, while credit conditions alone may not have much impact on the financial performance of companies. Keywords: financial literacy, credit conditions, bank loans, financial performance

  In recent decades, attention has been paid to financial and investment issues as one of the controversial topics in the field of economics and financial administration. The purpose of the present study is to investigate the moderating role of financial socialization and lack of self-control on the relationship between financial literacy and saving behavior on investment awareness. The current research method is a descriptive-survey of applied and correlational type. In order to collect the theoretical bases of information regarding the explanation of the literature of the research subject, the library method and documentary studies were used. The tool of data collection in the present study was a questionnaire.The statistical population of this research includes master's and doctoral students in the fields of accounting, management and economics in the western region of the country, the number of the statistical population is unlimited, Morgan's table was used to estimate the sample size, and 385 people were selected as a statistical sample. Also, random sampling method was classification. Also, hypothesis testing has been done using SmartPLS equation structure software. According to the research results, it was found that there is a significant relationship between financial literacy and investment awareness. Also, the research results showed that there is a significant relationship between saving behavior and investment awareness. On the other hand, the hypotheses regarding the effect of financial socialization on the relationship between financial literacy and investment awareness, as well as on the relationship between saving behavior and investment awareness, were not confirmed. Also, lack of self-control does not have a significant effect on the relationship between financial literacy and investment awareness, but lack of self-control has a significant effect on the relationship between saving behavior and investment awareness. These results can help managers and decision-makers in promoting financial awareness and universities and educational centers in providing practical educational and consulting programs

AbstractBehavioral finance is one of the key topics in the field of finance and behavioral economics, which is particularly attractive for scientific and practical research. One of the determining factors of market movements is the sentiments of investors. In this context, it is important to study the role of behavioral biases in shaping investors' decisions and its impact on market efficiency. The current research seeks to find the effect of the most important behavioral biases, including the effect of tendency and herd behavior, considering the factor of risk perception on investors' decisions. The data of this research was collected through a questionnaire that was distributed among 384 stock market investors, also partial least square (PLS) method was used to analyze the data. The results showed that the effect of desire, herd behavior and risk perception have a positive and significant effect on investment decisions. Also, there is a negative and significant relationship between the effect of willingness and risk perception, finally it was found that herd behavior also has a significant effect on risk perception. In general, these results emphasize that behavioral and cognitive factors have an important impact on investment decisions and this point can be used in the analysis and prediction of financial and investment behaviors.   

   Comparative comparison of performance evaluation models of agricultural and livestock companies in Kermanshah province and presentation of optimal performance evaluation model Abstract Objective: The evaluation process is one of the most important processes that every collection needs to ensure its survival and to know the quality of its performance and accurate implementation of its programs. In this regard, the current research was conducted with the aim of comparative comparison of performance evaluation models and providing the optimal performance evaluation model. Research Methodology: The research was conducted with a qualitative and documentary method. In order to achieve the objectives of the research, first by studying the selected texts and document review of researches related to common performance evaluation models, the main indicators and components intended to evaluate the performance of organizations and companies were categorized, then for each of the performance evaluation models, the indicators and components of that model It was evaluated and compiled, and finally, based on the obtained indicators, performance evaluation models were compared. Data analysis methods were thematic analysis and descriptive statistical indicators. Results: The results obtained from the research showed that among the performance evaluation models, the balanced evaluation model is a more comprehensive and optimal model and provides more complete results and more components for a comprehensive and correct evaluation of the performance of companies and organizations compared to other models. Conclusion: According to the obtained results, it can be said that among the performance evaluation models, the balanced evaluation model is the most optimal and efficient model for performance evaluation in agricultural and animal husbandry companies. Keywords: performance evaluation, Balanced Score Card, comparative comparison

Small and medium-sized businesses play a significant role in the country's econ today. Considering their substantial capacity and their substantial contribution to tax payments, tax evasion in these businesses will have a considerable impact on tax revenues. Therefore, identifying the factors influencing tax evasion among this group of economic actors is essential for the country's tax system. Given the aforementioned points, the objective of this study is to identify the factors affecting tax evasion among the owners of small and family businesses in the western provinces of the country. This research is of applied nature and employs a correlational research design. The statistical population of the study consists of tax filers of small and family businesses in the western provinces of the country (Lorestan, Kermanshah, Hamadan, Kurdistan, Ilam) in the year 2023. The sampling method used is accessible random sampling from the statistical population. The necessary data were collected using a questionnaire and analyzed using structural equation modeling. The results of the structural equation modeling indicate that ethical commitment, tax knowledge, and tax fairness have a negative impact on taxevasion. On the other hand, taxpayers' attitudes and mental standards have a positive impact on tax evasion. The findings of the research suggest that identifying.the factors influencing tax evasion can help implement necessary reforms and measures to prevent and reduce its growth, and enhance the efficiency of the tax system.  

  چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا ·   چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا   

  Organizational capital is a codified, integrated and

  ميزان سرمايه گذاري شركت‌ها ميتواند ناشي از عوامل متعددي باشد. يكي از اين عوامل جريان وجوه نقد شركت و در واقع ميزان منابع مالي در اختيار براي تامين مالي پروژه‌هاي جديد است. اينكه تأمين مالي سرمايه گذاريهاي جديد در شركت از چه طريقي انجام شود؛ متأثر از تصميم‌هاي مديريت است ولي به‌طوركلي به نظر ميرسد كه هر چه جريانات وجوه‌نقدي شركت بالاتر باشد، ميزان سرمايه‌گذاريهايش افزايش يابد. هدف اين پژوهش بررسي رابطه خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي با نقش هزينه نمايندگي است. جامعه آماري پژوهش شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران و نمونه مورد مطالعه، شامل 140 شركت پذيرفته شده طي سال‌هاي 1395 تا 1399 است. روش پژوهش توصيفي و از نظر ارتباط بين متغيرها تركيبي از علي-همبستگي است و از نظر هدف كاربردي است. براي پردازش و آزمون فرضيه¬ها از روش رگرسيوني و داده‌هاي تابلويي و همچنين مدل اثرات ثابت استفاده شده است. نتايج به‌دست آمده حاصل از تجزيه‌وتحليل فرضيه‌ها نشان داد كه خوش‌بيني مديريتي با حساسيت سرمايه‌گذاري جريان نقدي رابطه مثبت و معناداري دارد و هزينه‌هاي نمايندگي بر رابطه بين خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي تأثير مثبت و معناداري دارد. با توجه به نتايج پژوهش به مديران شركت‌ها پيشنهاد مي‌گردد كه به‌منظور كاهش هزينه نمايندگي، زمينه بهبود شفافيت اطلاعات و رقابتي شدن ارائه محصول خود را فراهم آورند و در صورت‌هاي مالي از خدمات حسابرسان متخصص براي اطمينان دادن به ادعاهاي خود استفاده كنند.

   Institutional investor Massive behavior and audit quality       Auditing with quality plays a great role in reducing information asymmetry and, as a result, reducing agency costs. In other words, by providing suitable conditions for providing quality information to users, auditors provide the necessary background to control the optimistic behavior of managers. Therefore, a strong regulatory mechanism prevents managers from using cash resources in low-return investments. The purpose of this investigation is the relationship between mass behavior of institutional investors and audit quality. The statistical research population of companies admitted to the Baghdad Stock Exchange and the studied sample includes 80 admitted companies during the years 2017 to 2021. The research method is descriptive and correlational in terms of the relationship between variables, and it is practical in terms of purpose. The regression method and panel data as well as the fixed effects model were used to process and test the hypotheses. The results of the hypothesis analysis showed that the collective behavior of institutional investors has a negative and significant relationship with the auditor's tenure, the collective behavior of institutional investors has a negative and significant relationship with the size of the auditing firm, and the collective behavior of institutional investors has a negative and significant relationship with the auditor's expertise in the industry. Keywords: collective behavior of institutional investors, auditor's expertise in the industry, auditor's tenure

   Risk information play an important role in making the right decision and evaluation of the company. The purpose this study is to investigate the impact of Business Strategy on Risk Disclosure.This research is a descriptive- correlation research and can be considered as an applied one.The statiscal population of the study includes companies listed in Tehran Stock Exchange from 2016 to 2020. sampling is based on systematic removal method and 69 ompanies have been selected as sample size. Multivariable regression and panel data are used for analyzing the variables. risk disclosure data was collected by content analysis of annual reports of companies. Results show a firm’s business strategy is a determinant of the amount of risk factor information in the annual report. The results showed that there is significant and positive relationship between prospector strategy and risk disclosure. Firms with an innovation-oriented prospector strategy report more about their risk factors than firms with an efficiency-oriented defender strategy. Also there is a significant and negative relationship between defender strategy and risk disclosure. Therefore, it can be said that defender companies disclose less risk in their annual report. Among the control variables of the research, firm size and systematic risk have an effect on the amount of risk information disclosed in annual reports.The results of research hypotheses are consistent with the research of (Weber and Musig,2022) which showed that there is a significant and positive relationship between prospector strategy and risk disclosure, and a significant and negative relationship between defender strategy and risk disclosure.

  Improving the quality of the environment is one of the most important goals for improving well-being and reducing the negative side effects of economic growth. Economic growth has caused an increase in the emission of pollutants due to two inevitable and inefficient effects. In order to reduce the inefficient effect, the present study is based on using the statistical evidence of Iran's provinces for the period of 2018-2019 and applying the econometric approach of panel data to investigate the effect of financial development on carbon dioxide emissions. The results of the estimates show that energy intensity and GDP have increased carbon dioxide emissions, but the square of GDP has decreased carbon dioxide emissions, thus confirming Kuznets' environmental hypothesis. Finally, financial development has had a negative and significant effect on carbon dioxide emissions, and it indicates the importance of financial development as one of the most important factors in reducing the ineffective share of carbon dioxide emissions. Therefore, directing credits towards innovative and technological sectors in the field of energy consumption, improving urban structures to take advantage of scale effects, increasing and improving production technology are the most important proposed policies to reduce pollutant emissions. Keywords: environmental degradation, financial development, panel data approach.

   The banking industry plays an important role in the economy. Banks perform their primary function of collecting and disbursing public funds, which aim to support the implementation of national development to promote equitable development, economic growth and national stability. This very important role of banking requires banks to always add value to the company and the stability of their business, and at the same time to play their role as one of the factors of development. Social responsibility is one of the tools that can help banks and is a commitment beyond legal and economic requirements in which banks address ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society and process. Manages his business in a way that has positive effects on society. Social responsibility is an obligation beyond legal and economic requirements in which banks consider ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society, and their business process in a way that manage to have positive effects on society. Accordingly, the purpose of this study is to investigate the effect of social responsibility on financial performance, financial stability and financial inclusion of banks. The study sample includes 18 banks listed on the Tehran Stock Exchange during the period 2015-2020 and the statistical method used is the composite data regression model. The results of the study indicate that social responsibility has a positive and significant effect on the financial performance of banks. The results also indicate that social responsibility has no significant effect on financial stability and financial inclusion of banks. The study of control variables also shows that Tangibility of assets has a negative and significant effect on the financial stability and financial inclusion of banks and bank age has a positive and significant effect on the financial inclusion of banks.

  The South Caucasus region is one of the most important areas for the Islamic Republic of Iran, which is effective in its developments, in different dimensions, providing part of the interests and even national security of the country. At the same time, the area is the scene of Western powers, Russia, Turkey and Iran and the conflicts of the two countries of the Republic of Azerbaijan and Armenia, which should also be added to the presence of the Zionist regime. The differences between Azerbaijan and Armenia are rooted in the era of the Soviet Union and even Russian tsarist and separating from the land of Iran, and in parts of the tribal and areas around it, Armenians consider it their own and Azeri parts of the Republic of Azerbaijan. At the time of the Soviet Union, according to the decision of the central government, the area, most of which was the Armenian region, was an autonomous region, but part of the structure of the Republic of Azerbaijan. This research has been prepared for the variables determining the formation of foreign policy of the Islamic Republic of Iran in the face of the Karabakh crisis. The rooting of this issue is important that the Islamic Republic of Iran is bound bound with two countries of the Republic of Azerbaijan and Armenia, and due to the huge Azeri-language population and Armenian minority inside Iran, this controversy can make passive consequences for the Islamic Republic of Iran Associated with. Altogether, foreign policy of the Islamic Republic of Iran is directly influenced by this conflict and Iran's position has also been resolved by disputes through diplomacy and direct talks between the parties involvement. This research is trying to use a descriptive method and the use of library resources in content analysis, which question is that the variables determining the formation of foreign policy of the Islamic Republic of Iran in the face of the Karabakh's crisis? The findings of the research show that the national security and national interests of the Islamic Republic of Iran are far from religious and ideological considerations, including the factors that determine the foreign policy of the Islamic Republic of Iran in the face of the Karabakh crisis.

Objective: Professional judgment is the essence and existential philosophy of auditing and has a special application in all stages of auditing, including planning, execution of operations and evaluation of results. One of the steps that can be taken in the audit planning phase is to determine the level of importance of the audit. According to auditing standards, auditors are required to make professional judgments to determine the level of importance. Uncertainty and ambiguity in all aspects of human life, including decision-making is inevitable. According to Heisenberg's theory of uncertainty, there is uncertainty in the nature of events, of which financial accounting and reporting are no exception. Accordingly, the main purpose of this study is to investigate the uncertainty of auditors' judgment of the level of importance and how auditors respond to this uncertainty.Research Methodology: To test the hypotheses of this research, 106 companies in the period from 1391 to 1397 have been studied. In this study, in order to show the explanatory power of variables and also to investigate the importance of variables, first in the inferential statistics section to test research hypotheses based on econometric models, regression model has been used. The data of this research is a combination of data related to companies and is considered as a company-year observation. Ivy 10 software and Stata 15 software were used to analyze the obtained data. Findings: The results of the study show that in companies whose financial statements have been audited by the auditors of the auditing organization, the auditor's fee ratio was higher. The auditing organization's industry expertise increases the demand for audit and non-audit services, improves audit performance, and also influences customer-related audit outcomes such as audit fees and the quality of financial reporting. Also, the results of the hypothesis test show that there is a significant and positive relationship between the ratio of audit fee to operating profit with bad news and a significant and negative relationship with good news. Therefore, with increasing business risk; Disclosure of bad news increases more than good news; And the cost of auditing companies with bad news is much higher. And the impact of good news on audit costs is far less than bad new  

توجه به نظام مالياتي چه در زمين? قوانين و چه در زمين? سازماندهي مورد نياز با هدف تأثيرگذاري بر جهت‌گيري بلندمدت اقتصادي، تأمين مخارج دولت و درنهايت كمك به تحقق استراتژي توسعه اقتصادي، لازم و ضروري است. در اين ميان، بهره‌گيري مؤثر از عنصر منابع انساني شاخصه‌اي است كه توسعه اقتصادي بدون آن امكان‌پذير نيست و با توجه به عوامل سازماني مي‌توان كشور را با تكيه‌بر درآمدهاي مالياتي به‌طور مناسب اداره نمود. درواقع بهره‌وري نيروي انساني سازمان‌ها يكي از ويژگي‌هاي جوامع پيشرفته امروزي است. منابع انساني، مهم‌ترين عامل تعيين‌كننده در حركت صحيح سازمان به سمت اهداف سازماني مي‌باشد. يكي از عمده‌ترين دغدغه‌هاي مديران در سطوح مختلف سازمان، چگونگي ايجاد بستر مناسب براي كاركنان است تا آن‌ها با مسئوليت‌پذيري و احساس تعهد وظايف خود را به‌درستي انجام دهند و عملكرد بهينه داشته باشند. صلاحيت و رضايت شغلي مي‌تواند يكي از عوامل مهم و تأثيرگذار در عملكرد كاركنان هر سازماني باشد. منظور از رضايت شغلي يك نوع لذت و احساس مثبت نسبت به كار است كه آن هم تابعي است از رابطه   بين آنچه فرد از شغل انتظار دارد و آنچه شغل به فرد ارائه مي‌دهد. با توجه به اهميت نيروي انساني در موفقيت سازمان‌هاي امروزي، اين پژوهش با هدف بررسي رابطه‌ بين صلاحيت شغلي و رضايت شغلي مميزان مالياتي با قدرت ماليات ستاني سازمان امور مالياتي كشور و همچنين بررسي اين رابطه در حضور محدوديت و فشار زماني صورت گرفته است؛ از طرفي جامعه آماري اين پژوهش شامل كل مميزان مالياتي در سال 1399 مي‌شود كه به‌صورت تصادفي انتخاب ‌شده‌اند و درنهايت 348 نمونه به‌منظور آزمون فرضيه‌ها انتخاب گرديده است. نتايج آزمون فرضيه­ها نشان داده است كه بين صلاحيت شغلي و رضايت شغلي مميزان مالياتي با قدرت ماليات ستاني سازمان امور مالياتي كشور رابطه معنادار و مثبتي وجود دارد. همچنين مشاهده گرديده است كه صلاحيت شغلي و رضايت شغلي مميزان مالياتي در حضور فشار زماني بر قدرت ماليات ستاني اثر معنادار و منفي دارند

such as auditors ' rotation   

reputation is a concept that all stakeholders of the company benefit from its benefits and its impact on all components of the organization is visible and reviewed ; on the other hand , increasing the complexity of business in different fields and the number of factors affecting the operation , they face different risks and thus investment in them will be risky . therefore , the purpose of this study was to investigate the relationship between risk management quality and company reputation ; further testing is performed to investigate the relationship between audit committee characteristics and the ratio of outside members of board with company reputation. the statistical population of this study is all companies accepted at tehran stock exchange during the 1392 to 1397 after the application of the screening consists of 84 companies . in this study , logistic regression has been used due to data type and limitation in achieving them . based on the logit model , there is a positive and significant relationship between risk management and company reputation . On the other hand, other findings indicate that among the characteristics of the audit committee (size of the audit committee, the ratio of independent managers and the degree of diversity in the educational background of managers in the audit committee) between greater diversity in the educational background of managers in the audit committee at 95. 0 has a significant and positive relationship with the company's reputation; in this regard , there is a meaningful relation between the ratio of outside members and board reputation . the findings also indicate that the quality management quality of the company has a positive and significant effect on the relationship between audit committee characteristics ( audit committee size , independent directors ratio and amount of variation in the board of directors in audit committee ) and company reputation .   

   Abstract Earning response coefficients measure the abnormal return on stock In response to unexpected earnings of the publishing company. Investors invest according to available information among financial statement. Good news cause positive reaction (emotionalize of Investors) and bad news cause negative reaction (emotionalize of Investors) toward the stocks. Since first published research regarding to Earning response this is the most important orientation that was studied about financial accounting about explain and Identification the factors effecting among component regarding quality of auditing in relation between emotions of investors and earning response coefficients To various company.so the aim to the   present research review relation between emotions of investors and earning response coefficients and Also review effect quality of auditing to this relation. For testing the hypothesis of this research a number of 70 companies in time frame 1390-1396 with the Sampling Systematic Removal Method were reviewed. For each company several financial years was selected those overall Included 490 financial years. The present research in order to demonstrate the power of explains   variables and also in order to reviewing the variables importance, first in the section of deduction statistics, For testing of the research hypothesis on the basis of econometric model, used of regression analysis consider the supposition of >Keywords: Audit quality, Emotions of investors, Profit response coefficient

  Reports and financial statements are the most important components of the management system; However, with the growing information needs of financial reporting preparers and business units, it seems that the presentation of financial statements in a traditional way can not meet the needs of users. In this regard, a new topic called integrated financial reporting has been raised globally. The purpose of integrated financial reporting is to provide quality, comprehensive and concise information to stakeholders and users of financial statements. There are eleven components to an integrated financial report that include "reporting and identifying innovative practices, targeted investments, rewards and benefits, governance structure, risk management, reciprocity, balanced scorecard, compliance with legal and ethical standards, simplification of financial operations and reporting, and establishment." Communication with users and reporting the financial situation and stability of the company. In fact, integrated reporting is a learning curve for business units and participation in creating shared value between producers and users, and until this is achieved, integrated reporting will continue to be challenging and stakeholders will not be able to effectively evaluate performance. This study aims to compare the expectations of producers and users of integrated financial statements. The present study is a questionnaire that used Cronbach's alpha to ensure its reliability and the obtained number is 0.817. To determine the statistical sample size, Cochran's formula was used considering the size of the unknown population and 345 people were determined. Finally, 155 questionnaires from suppliers and 190 questionnaires from users were collected. Data were analyzed by    software using Kolmogorov-Smirnov, Independent T-samples, Human-Whitney, Analysis of variance and Tukey and Friedman statistical tests. The results show that between the views of the two groups on the components of the results show that in relation to the components of reporting and identifying innovative methods, targeted investments, rewards and benefits, governance structure, risk management, interaction, balanced scorecard, compliance with legal standards and Ethical, communicating with users and reporting the financial situation and stability of financial services There was no significant difference between the expectations of suppliers and users, but there is a significant difference between the two groups in terms of simplifying financial operations and reporting. Keywords: Traditional Financial Reporting, Integrated Financial Reporting, Preparers and Users of Reports, Expectations

  Investigating the Causes of Self-Injury in Adolescent Girls in Kermanshah City

  tax avoidance is described as valuable activity The wealth transferred from the government to the Shareholders and Payment of corporation tax limit, On the other tax avoidance can create a shield for deviation Directors interests. The main objective of this research Identify the relationship betwee   Corporate governance mechanisms such as financial expertise and independence of the Board of Directors as well as managerial incentives and tax avoidance in the company is listed on the Tehran Stock Exchange. For this purpose, the difference between accounting profits and taxable profits to tax avoidance is used as a benchmark. To test the hypothesis of generalized least squares (GLS), and the panel data has been used. Study findings 58 companies during the years 2009 to 2014 show a significant relationship between financial expertise of the Board and there is no tax avoidance, In addition, the results suggest that the proportion of independent directors also had no significant effect on tax avoidance. This result could indicate poor performance of non-executive members of the board of directors and financial expertise as corporate governance is one of the tools. The results of this study showed there is a significant negative correlation between the Delta portfolio of equity and tax avoidance. This negative correlation suggests that managerial incentives due to stock price changes can affect a companys tax avoidance. In addition, these results suggest that managerial incentives due stock return volatility change had no significant effect on tax avoidance.

  CEO in implementing business applications have the ability to choose different management strategies; each of these methods will lead to different cash flows. The performance of management, needs to choose the optimal strategies that lead to the highest expected value of the company. But sometimes managers for various reasons, the enterprise value-creating strategies, to seek solutions that improve short-term performance, rather than focusing on long-term goals and create the most value expected by choosing the best solution. We study the impact of the stock liquidity and the CEO tenure on managerial short- termism in companies listed on Tehran Stock Exchange. Our sample consists of about 55 companies listed on the Tehran Stock Exchange during the years 2011-2016. We use panel data to test the hypotheses. We found firms with liquid stocks engage in less managerial short-termism; but did not find a significant impact of institutional shareholders on stock liquidity-managerial short-termism. As we expect, observed a significant negative impact of CEO tenure on managerial short-termism. Moreover, institutional shareholders intensifies the relationship between CEO tenure and managerial short-termism. So it can be expected that with increasing stock liquidity, managers spend more money in their research and development expenditure. According to the research findings, expected the managers with more tenure increase R&D investments.

تاثير آموزش حسابداري و تجربه كاري بر هوش هيجاني ( مطالعه موردي   دانشگاه رازي)

 Abstract  The recent financial crisis has caused many raised questions about the role and relationships in the corporate governance structure. Due to the limitations of corporate shareholders and many other constraints, are not able to monitor the performance of management. This need for strong internal controls and corporate governance to follow. Necessary for such a mechanism, good communication and timely by the auditors, the audit committee and the board. The role and relationship of any kind with another show that all are trying to communicate effectively with the support of shareholders. In this regard, the board communicates with the special committee and with the help of administrative and supervisory tasks to do this. Also another important issue that has been of great interest in accounting research, systematic risk; Systemic risk in financial literacy and economic risks that arise as a result of general market factors, and simultaneously the price of securities in the financial market implications. Beta as a measure of systematic risk is used to measure; this measure represents an asset return volatility relative to the market index return volatility.   So in this study, by accepting the fact that corporate governance mechanisms can greatly increase the risk of the (systematic and unsystematic) is effective, the effect of the Audit Committee characteristics as one of the important mechanisms, The systemic risk in the listed companies in Tehran Stock Exchange. For this purpose, all listed companies in Tehran Stock Exchange with the audit committee As well as financial statements (balance sheet and profit and loss account) and information needed in the years 1393-1391 were presented, were evaluated. In total, 64 companies were selected from different industries. Methods of purpose and terms of implementation of the cross-correlation. The collected data analysis using software Eviews version 8 has been done. The results showed that between independence, expertise and the size of the audit committee and there is a negative significant correlation with systemic risk.The Audit Committee characteristics can significantly reduce the amount of market risk.  Keywords: characteristics of the audit committee, audit committee independence, Specialty audit committee, audit committee size and systematic risk.

    Abstract  The trade credit is regarded as one of the most important sources of short-term financing. Several factors may influence the level of trade credit, among which the most important is the quality of accounting information. In addition, one of the qualitative characteristics of accounting information is conservatism which is considered as an efficient mechanism in financial reporting and conservative firms can support more effectively the interests of the creditors. This study aimed to investigate the effect of conservative accounting on the trade credit as well as the mediating role of restrictive monetary policy between the conservatism and the trade credit. Therefore, two main hypothesis were developed in order to examine the matter. In the present study, the Giuli and Hin Model was used in order to assess the unconditional conservatism, and Khan and Watts Model was used in order to assess conditional conservatism. The data used in this study included a combined sample of 57 firms of Stock Exchange members for the time period of 2007 to 2014. The multivariate linear regression was also used for data analysis and hypothesis test. The results of the study revealed that, in the studies period, there is a positive significant relationship between the unconditional conservatism and the trade credit while there is no significant relationship between the conditional conservatism and trade credit. In addition, the findings obtained from the present study suggested that there is a positive significant relationship between the conservatism and the trade credit through the restrictive monetary policy. It can be therefore expected that restrictive monetary policy may result in reduced trade credit during the given period. Consequently, the creditors would become hesitant to grant credit, due to the   economic environment which leads to the fact that they act conservatively. In such circumstances, the firms acting conservatively can receive more credits. Keywords: Unconditional Conservatism, Conditional Conservatism, Trade Credit, Monetary Policy

    AbstractThe purpose of this study is to investigate the influence of audit committee Effectivene   base. Based on analysis   of three   components   independent , experiance and expertise. The effect of three independent variables, experimental and expertise of the members of the Audit Committee on the timeliness of financial reporting.The purpose of this study is to examine the association between audit committee effectiveness and timeliness of reporting. Audit committee is generally seen as an important component of a ?rm’s overall corporate governance structure. oversight of ?nancial reporting Timely release of corporate ?nancial report has long been recognized as one of the qualitative attributes of ?nancial reporting. It may be expected that the audit committee, through its monitoring function.The study’s initial sample comprises based on ,listed on 70 ?rms the Iranian Securities Exchange with available data during a period (2013–2015).Empirical results of multiple regressions reveal that audit committee independence members are positively associated with timeliness of financial reporting.Results indicate that audit committee members with financial expertise and audit committee experience are not associated with timeliness of financial reporting.Results suggest that legislation mandating audit committee independence are effective also in improving the timeliness of financial reporting.This result suggests that audit committee effectiveness is likely to enhance the quality of financial reporting and timeliness of financial reporting.  Key Word : independent , experiance , expertise audit committee, timeliness of financial reporting    

چكيدهاستانداردهاي حسابداري عموماً دربرگيرنده الزاماتي به منظور به كارگيري رويه‌هاي محافظه‌كارانه بوده و گنجاندن چنين الزاماتي در متن استانداردها، ناشي از توجه به ويژگي قابليت اتكاي اطلاعات ارائه شده در گزارش‌هاي مالي است. اطلاعات مندرج در گزارش هاي مالي فراهم كننده اطلاعات مورد نياز جهت ارزيابي وضعيت مالي، عملكرد مالي و انعطاف پذيري مالي بوده و ارتقاي كيفيت اين گزارش ها مي تواند موجبات كاراتر شدن سرمايه گذاري شركت ها و حفظ و توسعه منابع آن ها را فراهم سازد. به همين دليل، هدف از انجام اين پژوهش، مطالعه رابطه بين محافظه‌كاري با كارايي سرمايه‌گذاري، ريسك و بازده سهام تعريف گرديده است. جامعه آماري اين تحقيق را كليه شركت هاي پذيرفته شده در بورس اوراق بهادار تهران تشكيل داده و به منظور آزمون فرضيه هاي تحقيق از داده هاي جمع آوري شده مربوط به 127 شركت انتخابي با بكارگيري روش حذف سيستماتيك در بازه زماني سال هاي 1390 تا 1394 استفاده و داده هاي جمع آوري شذه از طريق آزمون هاي همبستگي و تحليل رگرسيون مورد تجزيه و تحليل آماري قرار گرفته اند. نتايج حاصل از آزمون فرضيه هاي تحقيق بيانگر اين است كه، بين محافظه‌كاري شرطي با كارايي سرمايه‌گذاري، ريسك و بازده سهام و بين محافظه‌كاري غير شرطي با كارايي سرمايه‌گذاري و بازده سهام رابطه معنا­دار و مثبت برقرار اما بين محافظه‌كاري غير شرطي با ريسك رابطه معناداري برقرار نمي باشد.  واژگان كليدي: محافظه‌كاري شرطي، محافظه كاري غيرشرطي، كارايي سرمايه‌گذاري، ريسك، بازده سهام