شاهین احمدی

The study is to review the disclosure quality rank on income-smoothing and informativeness by means of four hypotheses. The timescale is between 2010 and 2016, and 149 TSE’s listed companies are studied. The first hypothesis examines the effect of higher disclosure quality rank on income informativeness. The result confirms that higher rank of disclosure quality improves income informativeness. The second hypothesis reviews the relationship between disclosure quality rank and income smoothing. The findings of this hypothesis indicate lower disclosure quality will increase income smoothing behavior. In the third hypothesis, the effect of income smoothing on informativeness is examined, which results in a statistical view that income smoothing has a sensible positive effect on informativeness. Finally, the effect of higher rank of disclosure quality on the informativeness of the smoothing listed companies in the fourth hypothesis. The findings indicate that income smoothing has a meaningful effect in strong disclosure quality companies.

Market efficiency paradigm and time patterns concerned, as "calendar anomalies" is a contradictory issue for researches. TSE's market participants have a negative understanding of the 6th and 12th month of the fiscal year and this issue is rooted in the obliged credit settlement of the brokerage industry at the year-end. The purpose of this study is to investigate the TSE's total return before and after brokerage firms' year-end. Using GARCH-PQ, and data of market index in periods between 1390 and 1396, we concluded that periods of1st to 22ndof 6thand 12th months,and 22nd to the end of 6th and 12th months, have respectivelynegative and positive effectson TSE's stock index.

The aim of the research was the effect of educational digital games on creativity, motivation and academic progress in the mathematics lesson of the first elementary school students. The research method is a semi-experimental type of pre-test-post-test with control group, And the statistical population included all the students of the first grade of elementary school in Islam-Shahr city. The sample size consisted of 72 people (36 people in the experimental group and 36 people in the control group) who were selected by the available method. The measurement tools included the Torrance Form A creativity test, the mathematical motivation questionnaire, and tests to measure knowledge, attitude and mathematical skills. The reliability of each tool was obtained as 0.80, 0.709, 0.82, 0.94 and 0.85 respectively. The experimental variable was implemented in three steps "group game", "exploration" and "individual game" in 12 sessions for the experimental group.Descriptive statistics and inferential statistics such as Kolmogorov-Smironov, Levin and Box test and multivariate covariance analysis were used for data analysis. The results showed; Education using digital educational games has been effective on creativity (fluidity component), mathematical motivation (desire, avoidance) and academic progress (knowledge, attitude and skill) of students. And there was a significant relationship between these variables; However, no significant difference was observed between the two experimental and control groups in the components of expansion, flexibility and innovation related to the variable of creativity.