فرهاد دهدار

The purpose of this study is to evaluate the most effective strategic implica-tions of green accounting based on the function of sustainable reporting. In this study, theoretical screening based on similar studies was used to identify the components (strategic consequence of green accounting) and research propositions (themes of sustainable reporting function). Then, in order to determine the reliability of research components and propositions through the participation of 12 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the identified components and propositions in the form of matrix questionnaires were evaluated by interpretive analysis by 17 managers of the top 50 companies in 2009. The results showed that the proposition of sustainable responsibility as the most influential theme of the sustainable reporting function causes the effectiveness of the value consequence in green accounting. This result shows that by developing the dimensions of social responsibility in sustainable reporting, the level of inclusive values in the value functions of green accounting is strengthened and builds trust and confidence in the company's performance.

The financial anomalies, which have brought about challenges for the nature of efficient-market hypothesis, provide ample experimental evidence on the deviation of market from rationality. According to the efficient-market hy-pothesis, investors avail themselves of all the information available in the market, and then attempt a thorough and painstaking interpretation of it. The empirical evidence, however, reveals that most investors fail to imple-ment rigorous information processing, thereby rendering to a number of behavioral theories concerning market inefficiency and biased information processing. The current research sets out to identify and scrutinize the im-pact of the CEO’s perceptual biases in judgment and economic decision-making on the reporting quality of the firms listed on the Tehran Stock Ex-change. The Purpose of this study CEO Overconfidence and Overinvestment by Role of Economic moderators Tehran Stock Exchange (TSE). One hun-dred five companies were selected as the sample size by systematic removal sampling reviewed in 2012-2019. Due to its dichotomous dependent variable, this study uses probit regression to test the research hypotheses. The results indicated the significant positive effect of CEO overconfidence on overin-vestment. It was also noted that Exchange Rate strengthens the positive effect of CEO overconfidence on overinvestment. Based on these results, the CEO's decisions as a decision-maker in charge of any company, especially under inflationary conditions, can play a substantial role in future corporate investment levels. The findings reveal that the indices of the CEO’s percep-tual biases in judgment and economic decision-making exert a significantly negative effect on financial reporting reliability and competitiveness.

Forensic accounting, as a process of legal inspection of corporate accounting practices, has become an important strategy to prevent fraud and financial misconduct, creating information transparency for investors to make financial decisions. Among the capital market companies, oil companies can strengthen the forensic accounting paradigm to provide documentation and transparency of decision-making to prevent market distrust caused by investor risks and contribute to the sustainable development of its presence in advancing competitive strategies. This study aims to develop an effective forensic accounting paradigm based on the risks of investors in oil companies. In this study, the components (dimensions of forensic accounting) and research propositions (investor risk themes) were used to from a combined analysis with 15 accounting experts at the university level. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by the interpretive ranking process (IRP) by 20 financial managers of oil companies in the capital market. The results showed that the statements of inflation and credit risk as the most influential themes threaten investors in oil companies, strengthening the focus on legal mechanisms as a component of the forensic accounting paradigm. This result shows that, in the presence of inflationary and credit risks for oil companies’ investors, the importance of legal mechanisms in judicial accounting can lead to increased information transparency to protect the interests of oil companies’ investors

The efforts of the developers of capital market laws and regulations over the past years have been aimed at increasing the level of information transparency to create more symmetry between companies and shareholders so that they can be more attractive to investors to invest in the stock market. But given the interplay of individual characteristics of corporate decision-makers with the interests of shareholders and investors, it seems that focusing on behavioral functions in the area of promoting managerial ability can more effectively lead to increased protection of shareholder interests. The purpose of this study is to investigate the effect of management ability on the protection of investors based on the development of the theory of the devil's advocate. Therefore, the present study, using the structural equation modeling approach and partial least squares analysis (PLS), while fitting the model's desirability, examined the impact of management ability on protecting investors. In this study, in order to measure the in-field variable, ie protection of shareholders' interests, a researcher-made questionnaire was created through meta-analysis with the participation of 15 research experts. Then the criterion of Demirjan et al (2013) was used to measure managerial ability as an exogenous variable in partial least squares analysis. The researcher-made questionnaire was sent to 142 CEOs of companies listed on the Tehran Stock Exchange, and finally, after many follow-ups, 105 questionnaires were completed and returned and used as a final sample for analysis. After ensuring the acceptable fit of the measurement and structural models of the research, according to the theory of the devil's advocate, the results showed that the ability of management has a positive and significant effect on protecting the investors. Managerial ability, as one of the specialized decision-making capacities, puts the company on the path of effective interaction with stakeholders and provides the ground for investors to Protect in companies' priorities to gain their trust.

The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.

With increasing trade among different countries The exchange rate fluctuations, consumption, inflation, and market portfolios are considered as major risk factors in financial markets. Hence this study aimed to examine the relationship between the exchange rate fluctuations and asset returns within a theoretical and empirical model, i.e. Consumption-based Capital Asset Pricing Model (CCAPM). To this end, a basic CCAPM was extended and imported consumables were included in Epstein and Zin’s recursive utility function. The research sample encompassed eight portfolios and monthly data from 2003 to 2014. The pricing model parameters were estimated using Euler's equations and Hansen and Singleton’s generalized method of moments (GMM). An estimation of the parameters of Euler's equations indicates the risk aversion and tolerance of economic factors, low elasticity of substitution for domestic consumables and imported consumables, and high elasticity of intertemporal substitution. In the next step, using Euler’s linearized equations as asset pricing model and Fama and Macbeth's two-step regression method, the effects of exchange rate risk premium, inflation, market efficiency, and consumption growth on return premium on assets were investigated. The results indicated the positive impact of the exchange rate risk premium, inflation, and market returns on the return premium on assets.

Investment is seen as one of the most important and influential factors in economic growth and development. It is directly affected by managers' approaches to decision-making because identifying the best investment opportunities to achieve ideal returns is one of the expectations that shareholders and stakeholders have of managers to reduce agency gaps. However, the emergence of managers' overconfident behavior as a foundation for psychological bias can deepen the agency gap due to overestimating project cash flows compared to their real values under inflationary conditions. This study aims to examine the effect of inflation uncertainty on the impact managerial overconfidence has on overinvestment. The statistical population consists of companies listed on the Tehran Stock Exchange (TSE). One hundred five companies were selected as the sample size by systematic removal sampling reviewed in 2011-2018. Due to its dichotomous dependent variable, this study uses probit regression to test the research hypotheses. The results indicated the significant positive effect of CEO overconfidence on overinvestment. It was also noted that inflation uncertainty strengthens the positive effect of CEO overconfidence on overinvestment. Based on these results, the CEO's decisions as a decision-maker in charge of any company, especially under inflationary conditions, can play a substantial role in future corporate investment levels. Thus, with an increase in behavioral bias, it can be assumed that the company will confront grave competitive challenges under economic conditions.