Farhad SHahvaisi

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.   

   Fraud is a complex phenomenon that brings destructive effects on business units and society.‌Increase The amount of fraud leads to the bankruptcy of large companies and raises concerns about the quality of financial statements Recently, prominent cases of fraud have attracted the attention of media and legislators around the world i   Accurate assessments of the auditor and how he reacts to the risk of fraud, a key solution to reduce costs is fraud.   Hence, fraud risk assessment as a control mechanism due to the existence of fraudulent activities It is necessary.   Professional doubts of auditors and behavioral characteristics of managers, including narcissism Their behavior and decisions in the organization are governed by valuable concepts that affect the tra  arency of financial reporting and quality Auditing has a significant impact, so the purpose of the current research is to determine the impact of the auditor's professional skepticism And the narcissism of the board members is on the fraud risk assessment.   To examine this issue, a composite example Out of 326 auditors working in the audit organization and other audit institutions, members of the public accountants community Iran were randomly selected and analyzed.   To analyze data from the method of equations structural and    version 26 and 3PLS smart statistical software were used.   The research results showed that auditors Having a higher level of professional skepticism compared to auditors having a level of professional skepticism lower, they rate the fraud risk higher and the narcissism of the board members on the auditor's risk assessment It has had a significant impact on fraud risk

Corporate sustainability performance has recently gained significant traction worldwide. Adoption of Industry 4. 0 technologies such as financial technology and utilization of critical organizational resources are of great importance for the sustainability and performance of companies. This study uses the Ecological Modernization Theory (EMT) and the Resource-Based Viewpoint (RBV) to assess the effects of fintech adoption (FA) and financial literacy (FL) of banks and financial institutions on various dimensions of their sustainability performance. This study also aims to determine the role of access to financial resources in the impact of financial technology adoption and financial literacy on improving sustainable performance. Therefore، this study uses data from listed banks. 14 banks were surveyed annually over a twelve-year period from the beginning of 1391 to the end of 1402. The data were analyzed using multiple linear regression. The research findings indicated that there is a significant relationship between the adoption of financial technology and improving the sustainable performance of the company. There is a significant relationship between financial literacy and improving the sustainable performance of the company. Access to financial resources has a significant effect on the relationship between the adoption of financial technology and improving the sustainable performance of the company. Also، access to financial resources has a significant effect on the relationship between financial literacy and improving the sustainable performance of the company.

   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.

   In the contemporary world, fiscal decentralization has been considered as a solution to improve the efficiency, tra  arency, and financial sustainability of governments, especially in developing economies. This process, by transferring financial authority from the central government to local levels, can have significant effects on resource management and financial sustainability. However, the impact of fiscal decentralization on government financial sustainability in centralized economies such as Iran has been less comprehensively studied. This study aimed to analyze the effect of fiscal decentralization on government financial sustainability in 31 provinces of Iran during the period 1390-1402. Using the FMOLS econometric method and panel data, the effects of fiscal decentralization (FD), economic growth (GDP), inflation (INF), and unemployment (UN) variables on government financial sustainability (FS) were examined. The results showed that fiscal decentralization has a significant and negative effect on financial sustainability by reducing current expenditures and improves it. In contrast, economic growth, inflation, and unemployment weaken financial sustainability by increasing expenditures. These findings are consistent with the theories of fiscal decentralization and budget sustainability and emphasize the importance of strengthening the fiscal autonomy of provinces. By providing a framework based on provincial data, this study fills the gap in the research literature and offers suggestions for fiscal policymaking in Iran.

   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.

   Income inequality is one of the main challenges facing middle-income countries on the path to sustainable development and inclusive growth. In this regard, financial inclusion and the development of the financial system can play an important role in reducing inequality. This study aims to investigate the role of financial inclusion, through the channel of financial development, on income inequality in a comparative study of Iran and a panel of selected middle-income countries from 2005 to 2023. The central research question is whether and how a country's level of financial development affects the effectiveness of financial inclusion in reducing income inequality. To test the research hypotheses, a panel data model using the Fixed Effects method was employed, incorporating an interaction term to measure the channel role of financial development. Income inequality is measured by the Gini coefficient, while financial inclusion and financial development are measured using standard international indicators. The key findings of the research indicate that financial inclusion, by itself, has a strong, negative, and statistically significant effect on income inequality. Financial development is also independently associated with a reduction in inequality. However, the study's most significant finding, derived from the analysis of the interaction term, reveals a more complex and non-linear relationship. The positive and significant coefficient of the interaction term implies that as the level of financial development increases, the inequality-reducing power of financial inclusion diminishes. In other words, the effectiveness of financial inclusion in mitigating inequality is considerably greater in countries with lower levels of financial development. This finding carries important policy implications: policymakers should adopt a conditional, two-stage approach. In the early stages of development, focusing on expanding access to basic financial services can be a highly effective tool for reducing inequality. In later stages, however, the policy focus must shift towards structural reforms that ensure the "inclusiveness" and "efficiency" of the entire financial system, allowing its benefits to be broadly distributed and contributing to a sustainable reduction in inequality.

   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.   

   In the current research, the impact of professional doubt and independence of the auditor on the professional judgment of auditors has been studied. For this purpose, first the effect of auditor independence on professional doubt, moral sensitivity, moral judgment, moral intention and ethical action was discussed and then the effect of professional doubt on ethical sensitivity, moral judgment, moral intention and ethical action of auditors was analyzed. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, the statistical population of the current study includes all auditors who are members of the Certified Public Accountants Society of Iran, and 375 people were selected as a statistical sample using Morgan table sampling and simple random sampling method. Structural transaction methods and PLS software were used to check the hypotheses. For this purpose, the descriptive statistics and validity and reliability of the research variables were investigated first, and then the hypotheses of the research were investigated using PLS software and the structural equation method. The results obtained in this research showed that the auditor's moral sensitivity has a significant effect on his moral judgment. Also, the auditor's moral judgment has a significant effect on his moral intention. The auditor's moral intention also has a significant effect on his ethical action, and the auditor's independence has a significant effect on his ethical decision-making. In addition, the auditor's professional doubt has a significant effect on his ethical decision-making, and finally, the auditor's independence has a significant effect on his professional doubt.

Economic development is the aspiration of all nations, and a necessary (but not sufficient) condition for its realization is stable economic growth. Investment is also necessary for the realization of economic growth. Today, almost all development experts believe that the quality of governance plays a fundamental role in attracting capital, and on the other hand, the exchange rate is also one of the key variables affecting investment. Therefore, the present study seeks to examine the effect of the quality of governance and the exchange rate on investment in Iran during the period 1357 to 1401, considering the maximum available data and using the autoregression with extended lags (ARDL) method. The results of the study show that the quality of governance and the logarithm of GDP have a positive and significant effect on the logarithm of investment in the short and long term. However, the logarithm of the exchange rate and the nominal interest rate have a negative and significant effect on the logarithm of investment in the short and long term. Therefore, given the adverse effects of exchange rate fluctuations and uncertainty and good governance, in order to attract investment, it is necessary to avoid policies that exacerbate exchange rate fluctuations and to strive to improve governance.  

  Tax avoidance is a form of management policy to obtain

Gender diversity on the board has become more important in recent years. Female managers choose a much shorter debt maturity structure compared to their male counterparts. Financing decisions have an important place in corporate finance literature. According to studies, the presence of women in the management fields of companies, especially in the board of directors and audit committees, has grown significantly in recent years. According to the above, the main goal of the research is to study the role of the debt maturity structure in influencing the gender diversity of the board members on financing decisions. The research method is practical in terms of purpose. In terms of logic, it is deductive-inductive. It is temporary in terms of time. It is little in terms of data type. In terms of the implementation method, it is a descriptive survey, and the research method is causal and retrospective in terms of the relationship between the variables. The statistical population of the research consists of the companies accepted in the Tehran Stock Exchange in a period of five years (2018-2022); Of the 784 companies admitted to the stock exchange, 145 companies were selected as samples using the systematic elimination method (screening). Research results show that; There is a significant relationship between gender diversity of board members and financing decisions. Also, debt maturity structure has a significant effect on the relationship between gender diversity of board members and financing decisions. the results showed that; Understanding how gender diversity affects corporate decisions has become important as the number of female executives increases. Also, socially conscious corporate policies, such as gender diversity, interact to influence key corporate decisions. By choosing a firm's debt maturity structure, managers not only determine firms' financing decisions, but also determine the extent of external monitoring by financial markets based on the frequency of debt refinancing. It is expected that the influence of female managers on the choice of debt structure will be different than that of male managers because there are inherent differences in psychology (assurance and risk tolerance) and ethics (tra  arency and extracting private interests). Female managers choose much shorter debt maturity structures than their male counterparts. Female managers are more aligned with shareholders' interests because they choose a higher proportion of short-term debt after controlling for other determinants of debt maturity structure.   

One of the issues that has received the attention of researchers today and is based on the study of the impact of human activities on the environment and the earth, is the ecological footprint. The purpose of this study is to investigate the long-term relationship between ecological footprint per capita and variables of economic complexity, GDP per capita, energy consumption (renewable and fossil fuel) and financial development, in the period of 1995-2021 using panel data in the countries of China, Japan, India, South Korea and Iran are based on threshold panel and non-threshold panel method. The results of the cointegration test indicate the existence of a long-term relationship between the model variables. The results show that the environmental hypothesis of Kuznets (inverted U growth-ecological footprint relationship) is confirmed in this group of countries. Fossil energy consumption and renewable energy consumption significantly increases and decreases the ecological footprint, respectively. Financial development in the threshold panel model significantly reduces the ecological footprint, while this effect is not significant in the non-threshold panel model. According to the threshold estimates, the threshold value of the economic complexity index is estimated to be 1.12. With the increase of economic complexity, in amounts less than 1.12, the ecological footprint increases with a rate of 0.034. This is while in values greater than 1.12 with the increase in economic complexity, the ecological footprint increases with a rate of 0.0765 (more than 0.034). According to non-threshold estimates, at very low levels of knowledge and economic complexity, ecological footprints decrease as economies become more complex, but then, as economic complexity increases, ecological footprints increase at an increasing rate. In order to achieve sustainable development along with increasing the level of knowledge and economic complexity, it is suggested to the studied countries to use production processes and environmentally friendly technologies, replace renewable energy instead of fossil energy and grow the financial sector. Keywords: economic complexity, ecological footprint, threshold panel model and Kuznets ecological hypothesi  

   Abstract One of the most important challenges facing the global economy is the environmental, warm and climate changes of the earth. The role of energy in the global economy foreshadows the issue of energy. In this regard, the development and development of theories and applications of energy is to obtain methods of compatibility of issues related to energy and environment. More than the study of new energy, they have replaced fossil energy and consider it suitable for fossil fuels. Using selected data from developing countries (41 countries) and developed countries (26 countries), the role of renewable energy in the quality of the environment has been investigated in the period of 2000-2020. The results of the cross-sectional dependence test indicate the presence of cross-sectional dependence in developed and the absence of cross-sectional dependence in developing. In accordance with the unit root test, the cointegration test is used to check the long-term relationship between several studies. According to the results of heteroscedasticity and autocorrelation test, FGLS and PCSE evaluators are used for the model. Experimental findings show that in both groups of countries, the consumption of renewable energy has a positive and significant effect on the quality of the environment, and the absolute value of this effect is more in developed countries than in developing countries, while this result is for fossil energies. It is the opposite. The N-shaped Kuznets environmental curve is confirmed for both groups of countries. Therefore, it cannot be expected that pollution emissions will decrease in the long term with the increase in production. This study highlights the importance of promoting green energy in order to achieve sustainable development and combat global warming.    Keywords: renewable energy, fossil energy, environmental quality, developing and developed countries   

   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.

This study aimed to determine the mediating role of academic self-efficacy in the relationship between religious commitment and academic expectations stress with students' academic dishonesty. The research method was descriptive-correlational and the statistical population included all 1147 high school students in Ravansar in the academic year 2020-2021. Among them, 315 people were selected by multi-stage cluster random sampling. Data were collected using Worthington et al.'s (2003) Religious Commitment Questionnaire, Ang & Huan's (2006) Academic Stress Questionnaire, Mccabe & Trevino's (1996) academic dishonesty Questionnaire, and Jing and Morgan's (1999) Academic Self-Efficacy Questionnaire. Structural equation modeling was used to analyze the data using Smart PLS software. The results showed that the model has a good fit with the research data. Academic self-efficacy as a mediating variable was positively related to Intrapersonal religious commitment and negatively related to academic stress and academic dishonesty. No relationship was found between interpersonal religious commitment and academic self-efficacy. The relationship between both components of religious commitment and academic dishonesty was negative and the relationship between parent-teacher academic expectations and academic dishonesty was positive. No significant relationship was found between stress due to personal academic expectations and academic dishonesty. Finally, the mediating role of academic self-efficacy to religious commitment and academic dishonesty was relatively acknowledged. The mediating role of academic self-efficacy in the relationship between academic expectations stress and academic dishonesty was also confirmed. Based on this, it can be concluded that strengthening religious commitment and academic self-efficacy beliefs can lead to controlling academic dishonesty behaviors, and strengthening academic self-efficacy beliefs can also alleviate the stress of academic expectations.  

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

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  

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 Recognizing the variables involved in promoting the mental health of female-headed households is one of the important issues in the field of developmental psychology. Quality of life is one of the most important needs in this area that can affect various aspects of the life of women heads of households. Research confirms that variables such as psychological capital, psychological toughness, and self-compassion are related to a person's quality of life. But the reasons for this co  iracy are not clear. However, the aspects that do not seem to have been studied in this regard are the mechanism and mediation of empowerment-psychological. Quality of life. For this purpose, a sample of 285 female-headed households that were covered by NGO centers in the west of Tehran were selected by simple random sampling. Female-headed households responded to the scales of quality of life, psychological capital, psychological tenacity, self-compassion, and psychological empowerment. Structural equation modeling was used to analyze the data. The results showed that psychological empowerment can play a mediating role between psychological capital and quality of life, positive dimensions of self-compassion and quality of life. But its mediating role between the variables of psychological toughness and quality of life and the negative dimensions of self-compassion and quality of life was not confirmed. Keywords: Female Heads of Household, Psychological Capital, Psychological Hardiness, Self-Compassion, Psychological Empowerment, Quality of Life  

  Depression is known as an abnormal state characterized by sad feelings, sadness, humiliation, futility, emptiness and despair. Executive functions have the task of self-control and action to achieve the goal, as well as helping the individual to build new behaviors and thoughts. Coping strategies are a set of actions that a person uses in times of stress to deal with problems. Clear memory refers to the conscious and deliberate recall of previous information and experiences and concepts. The aim of this study was to investigate the relationship between executive functions, coping strategies and overt memory with depression. To achieve this, 377 students of Ilam universities were selected by cluster sampling. Beck Depression Inventory (1988), Blinges & Moss Coping Strategy (1981), Stroop Color Test and Free Reminder test were used to measure the variables. Pearson correlation test and hierarchical regression were used to analyze the results. Findings showed that there is a significant relationship between depression variables and coping strategies and overt memory. If no significant relationship was observed between depression and executive functions. The results of hierarchical regression analysis showed that the emotion-centered coping component explains 0.18% of the changes related to depression.

  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.

  In this study, the effect of financial statements informativeness on the components of intellectual capital in Tehran Stock Exchange between 1389-1394 is examined. Ohlson’s model is used for measuring financial statements informativeness and Palic’s intellectual capital value added coefficient is used for measuring the components of intellectual capital. Statistical sample of this study includes 474 year-firm data that has been processed by Excel software and then analysed by Eviews, Sata, and Minitab softwares. Multivariable regression and panel data are used for analyzing the variables. The results of the study showed that financial statements informativeness doesn’t have a negative and significant effect on intellectual, structural, and communicational capital. Also, as expected, the firm’s growth had a positive and significant effect on intellectual capital components. Contrary to expectation, financial leverage had a negative and significant effect on intellectual capital components.

  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.

  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.

  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.

  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.

  The role of accounting cash basis and accrual-based   information to predict

  Abstract Our study investigated the relationship between abnormal accruals and stock future based on cash flow. At first the data related to the research literature were collected by library research methods and also using various articles extracted from the web sites, then these data were used. To test the hypothesis of this study, the information of one hundred and twenty nine corporations during 21/3/2009 to 20/3/2015 were used. At first research variables were identified and required information related to the financial statements were extracted from stock exchange web sites then they were >Key Words:  Abnormal accruals, Future stock returns, Cash flow forecasting accuracy, Cash flow forecasting error, Uncertainty of cash flows.

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