پرویز سعیدی

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.

Purpose: The present study was conducted with the aim of providing a curriculum model with an entrepreneurial approach for top talented students in Iran. Methodology: Research method in terms of purpose, was basic-applied. In terms of data type, it was mixed (qualitative) of exploratory type; and in terms of data collection time, it was cross-sectional and in terms of data collection method or the nature of the research, it was descriptive survey. The statistical population of the research in the qualitative section included all the heads of the Provincial Elite Foundation and the heads of the talented departments of the General Directorate of Education and the provinces and also 20% of the teachers implementing the Shahab project. Quantitatively, the statistical population includes junior high school students in gifted schools. The number of these students was 7000, using Cochran's formula, 364 people were selected. Sampling method was done through multi-stage cluster sampling. In the qualitative part of this study, the Delphi questionnaire based on CVR and CVI forms was used and in the quantitative part, the questionnaire was used to analyze the data. The validity and reliability of the instruments were evaluated and confirmed. Findings: The results showed that the curriculum with entrepreneurship approach for top talents including environmental components, economics, entrepreneurs, entrepreneurship, factors affecting the implementation of this approach in the curriculum, including components of support, teacher, system policies and influential factors of The curriculum was introduced with an entrepreneurial approach, including talent discovery, improving top talents and self-efficacy. Finally, a model was presented from two parts, quantitative and qualitative, which had a good fit. Conclusion: Recognizing talented students is one of the priorities of education and paying attention to the curriculum with an entrepreneurial approach to top talented students is an issue that has good consequences for students and society.

New technology ventures currently play a key role in the economic performance of countries. Financing methods are among strategic issues facing entrepreneurs for launching a business, which must be reviewed by researchers and policymakers of finance and investment; thereby new technology ventures are of importance in the economic growth trend and sustainable development. This study is aimed at reviewing the effects of internal and external factors on the selection of financing strategies by new technology ventures. Statistical society of the present research includes start-up companies. Data collection method includes library research and field research. Descriptive-practical research method and data analysis tools, Delphi techniques and experts' panel, and regression analysis. Firstly, upon designing the preliminary questionnaire and distribution thereof among academic experts and new technology ventures, totaling 29, main and secondary elements were extracted based on the information received from the experts. Then, at the next stage, for the explanation of the designed model, the final questionnaire of research, incl. general and specialized questions are prepared and drawn up, and upon distribution of the final questionnaire among the statistical sample, comprising start-up companies, the stated questionnaire was distributed among 384 companies. Research results indicate a positive and significant effect of internal variables of companies concerning the role of intermediary variables on traditional and new financing methods. Notably, external variables of companies have a significant effect on traditional and new financing methods through intermediary variables. These results indicate the importance of internal and external factors of companies on the determination of financing strategy of start-up companies in Iran.

The present study aimed to identify the organizational factors affecting the growth and success of academic spin-offs. The research was conducted based on a mixed method design and the study population consisted of experts of incubation centers and spin-offs. The participants were selected using purposive sampling in the qualitative part and random stratified sampling in the quantitative part. Data coding was employed to analyze qualitative data and exploratory and confirmatory factor analysis were used to analyze quantitative data. The qualitative results indicated that 26 organizational factors affected the growth and success of academic spin-offs. The quantitative results showed that “business planning to convert ideas into products” and “applicability of academic research” predict the highest and the lowest variance of the dependent variable, respectively.

The aim of this study was to provide a model of the enterprise market capabilities with an emphasis on organizational innovation and entrepreneurship. This is a mixed (combining qualitative-quantitative) research in terms of methodology. As well as, because this study intends to design the model, it is an exploratory research. An In-depth interview (12 experts) in the qualitative section and a questionnaire in the qualitative section were used. To analyze the data, SPSS and Smart PLS software were employed. The designed model revealed that the indices of the model of enterprise market capabilities with an organizational entrepreneurship approach can be classified into four categories of factors related to services & products, factors related to customers, as well as factors related to sales and factors related to marketing. The rating findings of the factors showed that sales and marketing are at the highest levels, and products & services and customers are in the next priorities, respectively.