درخت حوزه‌های تخصصی

The purpose of this study was to investigate the effect of peripheral uncertainty on the relationship between the herd behavior of investors and the price of negative stock shock. Because the capital market is one of the main pillars of the country's economic growth and development, the incidence of any disturbance and deviation in prices causes problems with allocating and equipping funds. Reducing stock prices is an example of the disorders created in the capital market. On the other hand, one of the factors that lead to the fluctuations of return and instability of financial markets is the herd behavior of investors. If investors lack sufficient information about environmental factors, environmental uncertainty occurs. Such a situation also affects the organization. Environmental uncertainty overshadowed the use of financial statements. Changes in stock prices and corporate status are cases that can not speak in full confidence in their occurrence. As a result, environmental uncertainty is part of the economic environment. To test the research hypotheses, 156 companies from the Tehran Stock Exchange during the years 2010 to 2020 were selected by screening method. To test the hypotheses, multivariate regression models were performed using STATA14 software. The results indicate that herd behavior has a significant effect on price shock and environmental uncertainty has no effect on the relationship between the two.

Tax is one of the primary sources of government revenue which is a principal part of the government budget and is considered an inevitable part of corporate payments. The Board of directors is one of the chief decision-making groups in determining corporate tax avoidance. Therefore, the relationships seen in the form of a social network between the board members of various companies can affect the tax policy of companies. The primary purpose of this study is to examine the structure of relationships between companies based on their joint board members and to detect the relationship between the companies position in the network of board members' relations with their tax planning activities. The statistical population of this research was all companies listed on the Tehran Stock Exchange from 2011 to 2020. The social network analysis approach developed on graphic techniques based on graph theory and regression analysis was used to conduct the research analysis. The research results show that some companies active in the Tehran Stock Exchange have a better position than other companies in the network. In addition, evidence showed that the status and position of companies in the network of relationships could affect the extent of their tax avoidance.

Oil and gas industry play a crucial role in the developed and developing countries’ financial and economic development. Resource rich countries are extremely dependent on oil companies for the extraction of petroleum resources. Governments decide which company has the right to extract the petroleum. However, according to the principle of permanent sovereignty over the natural resources, awarding the right to petroleum resources shall be exercised in the exclusive right of the people. Safeguarding the people’ right, governments are required to design both regulatory institutions and governance for develop, enforce and review of awarding regulations. For this reason, the present article analyzes the regulatory authority of petroleum right awarding in Iran. By reviewing the existing laws and regulations we conclude that the current status is chaotic and intricate due to the multiplicity in awarding regulators and inadequate governance. It is recommended to establish an awarding regulator based on the principles of regulatory excellence.

Export is a crucial driver of economic growth in various countries and significantly contributes to a country's entry into global markets and enhances economic success. In developing countries such as Iran, economic and social development programs prioritize the expansion of exports, particularly high value added agricultural products. The growth in non-oil exports, such as dried fruits, and the entry of domestic producers into new global markets have led to an increased demand for Iran's export products. This has also resulted in higher production levels, increased employment opportunities, and higher value added in the related activities. To enhance export performance, which is a crucial measure of a company's success in utilizing its resources and capabilities in the international arena over a specific period of time, it is important to focus on improving marketing strategies and specialized knowledge. Therefore, this research aims to examine the impact of marketing mix and specialized marketing knowledge on the export performance of small and medium-sized enterprises (SMEs) involved in exporting dried fruits in Mashhad, Iran in 2022. A total of 80 questionnaires were distributed among senior managers, board members, and business managers of dried fruits SMEs using the available sampling method. Structural equation modeling was employed for data analysis and test of research hypotheses. The statistical data and structural equation modeling revealed that the joint impact of marketing mix and specialized marketing knowledge has a positive and significant influence on export performance. In order to improve the company's profitability, it is essential for senior managers and sales managers to recognize the significance of these two factors and undergo relevant training to acquire the necessary skills. Moreover, managers should make effective use of appropriate distribution channels to expand their exports. Simultaneously, they should consider adapting product quality and packaging to align with the preferences of foreign buyers.