محمدحسین رنجبر

The role of the capital market is fundamental and decisive in the economy of all countries [6]. Studies show that in the capital market, prices are determined based on macroeco-nomic variables[2]. Accordingly, In this study is to provide a model for measuring the impact of economic policy uncertainty (EPU) on information asymmetryn.The research method is applied and has been made to present a model for measuring the effect of EPU on information asymmetry in the EVIEWS12 and MATLAB2021 software environment. The research time period is determined from 2011 to 2020 and 101 companies are selected based on the applied restrictions to estimate the model. In this study, 40 variables affecting EPU are entered into the According to the results of BMA, the most important variables affecting the EPU is provided[2]. Based on the principal components approach, the EPU index is calculated using the most important variables affecting this variable. Then, with the GARCH model, the uncertainty part of the EPU index is extracted, and finally, using the powerful nonlinear TVPFAVAR model, the shock caused by the EPU variable on the information asymmetry indices in the research period is analyzed. The results show that the shock caused by the fluctuation of the variable of EPU has increased the index of information asymmetry in recent years. Based on the results, EPU shock on the index of information asymmetry has had a stronger effect on in the short and long term information asymmetry than the medium term.

The purpose of this study is evaluate the out-of-home advertising model of consumer products in the food industry of Fars province. The model under test was designed using the grounded theory method through interviews with 20 marketing and advertising experts. Structural equation analysis has been used to analyze the data and according to the proposed model in relation to the effect of latent variables. Data were collected by distributing a questionnaire among the marketing and sales staff of Fars food industry companies. The statistical population of this study includes the employees of the marketing and sales department of Fars food industry companies. Due to the unlimited number of statistical population, a cluster model was used to select the sample. For this purpose, 246 people were selected and evaluated in a targeted manner, but in the end, 227 completed and returned questionnaires were statistically analyzed. According to the results, the two important models of model fit (RMSEA) and (CMIN / DF) and other indicators are in an acceptable range, which can be said that the model has a good fit. Also, the research results showed that Out-Of-Home advertising can It should lead to customer loyalty, credibility, mental engagement, intention to buy and increase sales.

The main objective of this study is to investigate the relationship between monetary policies, capital structure and risk-taking of listed banks in Tehran Stock Exchange. In this study, to measure the monetary policies, the indicator of legal reserve rate have been used. The sample consists of 21 banks listed in Tehran Stock Exchange in the period from 2012 to 2018. In this study, the data were extracted from the Rahavard Novin 3 software and then classified by Excel software, and after calculating the variables, finally, through Eviews10 software, the multivariable regression model and panel data was used to test the hypotheses. The results showed that there is significant negative relationship between monetary policies and banks' risk-taking with in 95% confidence level. In addition, other findings indicated existence of a significant positive relationship between monetary policies and bank capital structure. However, the research results show that there is no significant relationship between bank capital structure and banks' risk-taking.

It is well documented that using linear models to forecast plenty of financial observations due to their nonlinearity is not satisfactory. Therefore, in this paper, the technical analysis indicators are forecasted using Neural Network Auto-Regressive model with eXogenous inputs (NNARX). Then the effect of different factors (economic, systematic risk, company's properties and corporate governance) on their forecasting error (eRSI, eMA1, eMA2 and eMACD) was investigated. For this purpose, required data were collected using the removal sampling method for 323 companies listed on the Tehran Stock Exchange from 2014-2020. In addition, the mean absolute percentage error (MAPE) was applied to measure the error of forecasting technical analysis indicators. NNARX and dynamic panel data models (GMM) were used to study the effective factors on the error of forecasting technical analysis indicators. Results indicated that the error of forecasting technical analysis indicators is less than 0.1 and has sound accuracy. Also, the company's size and corporate governance indicators didn't significantly affect the error of forecasting technical analysis indicators. In addition, financial leverage doesn't significantly affect eRSI and eMACD but has a significant inverse effect on eMA1 and eMA2. On the other hand, return on assets has a significant inverse effect on eRSI, eMA1, eMA2 and eMACD. Also, economic recession and prosperity, inflation fluctuations, exchange rate fluctuations and systemic risk have a significant positive effect on eRSI, eMA1, eMA2 and eMACD.

As a significant consequence of internal and external characteristics in auditors, independence plays a vital role in promoting professional judgment in auditing. This dimension of individual audit functions has always been considered one of the areas studied in this profession due to its integration with the perceptual and often intangible features of auditors’ behavior. Therefore, this study, understanding the importance of independence functions in the auditing profession, seeks to identify the characteristics of inertia as a stimulus for independence in auditing in the petrochemical industry to act on its interpretive ranking. This research is a mixed method due to the nature of data collection. It first uses interviews to identify the characteristics of inertia in the auditing profession and then employs the checklists of the pair scale to determine the interpretive ranking. Accordingly, the grounded theory and the quantitative part are used in the qualitative part, and Delphi analysis and the interpretive ranking process are used. The statistical population in the qualitative section were 12 auditing professionals who, in terms of theoretical knowledge, had the necessary capabilities to develop the concept studied in this study. They were selected through theoretical sampling based on the snowball technique. The statistical population in the quantitative part were 19 auditors with work experience in the petrochemical industry and a level of technical and specialized knowledge; they were selected using homogeneous sampling. The research results in the qualitative part indicate the existence of 3 categories, 8 components, and 35 concept codes that have laid the inertial features in the auditing profession in the form of an 8-dimensional integrated model. On the other hand, the results in the quantitative part show that the percentage of influence of the locus of control feature is higher than other inertial features in the audit profession in the petrochemical industry, implying that the auditor’s encirclement on individual control in success and failure can avoid a set of external factors such as chance and lead fate in audit functions. In other words, an auditor with the characteristics of an internal locus of control tries to use his/her ability to express independent behavior in professional comments and judgments, regardless of external reasons

Introduction: Due to the limited resources and facilities that organizations face, we must first identify and prioritize the factors that are of higher importance to customers and will lead to their satisfaction, and then based on priority and importance. Agents took the necessary measures to provide goods and services that meet the highest degree of customer satisfaction. Therefore, the purpose of this study is to rank the criteria and sub-criteria affecting the decision to buy steel ingots customers and, in this regard, the role of ethical factors has been considered. Material and Methods: The method used in this research is DANP method. The statistical population was experts, business managers and CEOs of companies buying steel ingots, 19 of which were selected by purposive sampling. The analysis tool was an interview and a questionnaire. The data analysis method was Dematel method and drawing their causal diagrams and ranking the factors influencing the decision-making process of steel ingots using ANP method. Results: The results showed that the criterion of economic factors of purchase with a weight of 0.2208 ranked first, the criterion of specific factors of seller with a weight of 0.1998 second, the criterion of ethical factors with a weight of 0.1952 third, the criterion of specific factors of product with a weight of 0.1923 fourth and finally Buying conditions factors with a weight of 0.1919 are ranked fifth. Conclusion: The present study showed that the main factors in customers' purchasing decision include economic factors, seller-related factors, ethical relationship, product-related factors and factors related to purchase conditions