درخت حوزه‌های تخصصی

This study examines the relationship between stock liquidity and return predicta-bility of 116 publicly-traded firms in Tehran Stock Exchange (TSE). To this end, we constructed a dated-regular frequency of time series with total 40128 stock-firm observations. After calculating daily bid-ask spreads and stock returns, the observations were classified based on liquidity into three classes and the return predictability was investigated across different classes using a set of parametric tests. The results exhibit signs of return autocorrelation and non-independence over three liquidity groups. Our findings didn’t show a connection between stock liquidity and market efficiency. The Hurst exponent also revealed mean reversion of returns series across different liquidity classes. We conclude that stock liquidity doesn’t play a significant role in market efficiency and return predictability of stocks in TSE. In case of TSE as other emerging markets, due to the small num-ber of traders (the need for more trading activity) and low market making activi-ties, both the cost of trading increases and the reaction to stock price information is delayed, resulting in predictability of price /return.

Providing credit facilities to clients can be regarded as one of the most important tasks of banks. As a result, the current research is carried out with the aim of developing a model of financial and non-financial factors that influence credit risk in the Maskan Bank. This study was divided into two sections: qualitative and quantitative. In the qualitative portion, the Delphi technique was used to identify financial and non-financial variables impacting credit risk in the Maskan Bank by interviewing 18 experts. In the quantitative section, the selected components of the questionnaire were initially created in a 5-point Likert scale. The questionnaire was then presented to 361 legal clients of Maskan Bank from the statistical sam-ple of the quantitative section. The quantitative component was completed using LISREL software and modeling the structural equations of SEM. Three primary components (financial, market, and management) and 33 sub-components were identified as financial and non-financial indicators impacting credit risk based on the results of the qualitative section. The quantitative findings also revealed that the indicators of guarantee status in the financial component, price level in the market component, and manpower motivation and productivity, as well as man-agement continuity and trade in the management component, had the largest factor loads.

In this research, using Analytic Hierarchy Process (AHP) and TOPSIS method (TOP) based on financial criteria, earnings per share, dividend per share, operating cash flow growth, earnings per share growth, beta (systematic) risk, volatility Operating profit, stock liquidity and price-to-earnings ratio selected according to the opinions of investment experts, formed a portfolio. Then, the criteria for evaluating the performance of risk-adjusted portfolios according to modern portfolio theory (Sharp, Trainer and Alpha Jensen) were calculated based on monthly stock prices during the 5-year period from 1393 to 1397 and com-pared with the criteria for evaluating portfolio performance according to Marko-witz model. The results showed that the selection of stock portfolio using the mentioned financial criteria and using the Analytic Hierarchy Process (AHP) model leads to the acquisition of adjusted returns with more risk than the Marko-witz optimization model and the TOPSIS model (TOP).

The article justified the feasibility of an investment project by analysing the performance indicators while taking into account risk and uncertainty of the use of information technologies. The impact of the above calculations of the investment project results is due to the fact that the evaluation of the investment performance depends on the projected cash flows. The purpose of the article is to assess the impact of risks on making investment decisions using information technologies in order to increase the financial security of enterprises. Methodological and practical aspects of risk modelling of the investment project were further developed, using the Monte Carlo method, which allows to construct a model by minimizing data, as well as to maximize the value of data used in the model. This model involves the use of probability theory and random number tables. The results show the distribution of probabilities of the successful project variable and the coefficient of variation of the performance indicator, allowing the investor to take uncertainty into account when making a decision.

Online reviews play a crucial role in the consumer decision-making process in the glamping industry. Some reviews are misleading; therefore, users need to identify credible reviews to form objective opinions. This study examined dimensions of perceived review credibility and its influence on purchase intention within the glamping business. Online surveys were conducted with respondents with relevant travel experiences to examine the key credibility factors. Findings identified that review length, amount of detail, writing style, and travelers’ images; as well as mixed, moderate, and two-sided reviews influence perceived review credibility. It was also found that perceived review credibility influences purchase intention; that management response impacts perceived company credibility and purchase intention; and that personalized management response is valuable for the perceived credibility and purchase intention. A revised conceptual framework was developed to demonstrate the sources of perceived credible online reviews and the role of management responses in the reviews. In addition to the theoretical contribution, this study can have practical marketing implications for businesses when creating online promotional material for their products and engaging with customers

This research aims to evaluate the effect of consumer traits, service quality, perception-based factors, customer satisfaction, and e-trust on electronic brand love and e-loyalty. In this study, a cross-sectional survey is conducted based on the questionnaire method to collect data from a sample of 300 customers of the Digikala Website in Isfahan, Iran. Structural equation modeling (SEM) is used to test the research hypotheses. According to the results, the service quality, consumer traits, and perception-based factors significantly affected customer satisfaction. Also, e-brand love had a significant impact on e-trust and e-loyalty; e-trust significantly affected e-brand love and e-loyalty, and e-brand love had a significant impact on e-loyalty. To the best of the authors’ knowledge, this research stands among the first to evaluate the factors affecting electronic brand love and loyalty. The evaluation of brand love on loyalty demonstrated that the greater the amount of love and fascination with a brand, the higher the positive effect on consumer loyalty. Overall, managers are recommended to do their best to eliminate misunderstandings and create an interest in consumers, ultimately leading to greater customer loyalty. Managers should pay more attention to brand experience dimensions, such as sensory marketing. In this regard, creating a brand community by e-retailers is very helpful.

With the rapid advancement of information and communication technology (ICT), public administration has adopted the concept of e-government. The academic literature produced many studies in the field of E-government (E-GOV) services, however, there is limited research on such services from the perspective of bibliometric and Network analysis. Therefore, this study aims to present a bibliometric and network analysis of the E-government services literature review obtained from the Scopus database, published between 2011 to 2021. This study uses a five-step method including (1) defining keywords, (2) initializing search outcomes, (3) inclusion and exclusion of some elements of the initial result, (4) compiling initial data statistics, and (5) undertaking analysis of data. The analysis starts by identifying more than 4,880 published articles related to E-government services published between 2011 and 2021. The study findings revealed that the highest number of publications on the E-government Service was in 2019 (102 articles), the top contributing affiliation was Brunel University London, the leading influential country was the USA, and the top contributing Source was Electronic Government. Furthermore, Lu J. occupied the first rank in the list of the most influential authors in terms of citations, while Weerakkody V. occupied the list of the top authors with high publications 20 papers. Likewise, this study showed that there is a collaboration among some authors. This research identified four research clusters by which researchers could be encouraged to widen the research of E-government services in the future. The bibliometric and network analysis of E-government services helps to graphically display the publication's assessment over time and identify domains of current studies' interests and potential directions for further studies. Finally, this research draws a roadmap for future investigation into E-government services.

The primary reasons for this review are ID, displaying and positioning of variables impacting the brand disdain. To do this, mixed approaches of qualitative and quantitative have used. In the qualitative approach, the grounded theory method has considered. Hence, the opinions of 18 sale managers in the field of home appliance, as experts, collected and analyzed. The results of analyzing in 3 steps of grounded theory with MAXQDA software revealed that 14 variables affect the brand hate which are placed in 3 groups of casual condition, external factors and main variables. The results of this section was approved by 10 indicators of Strauss and Corbin. In the next section, for understanding the importance and rank of each variables in brand hate, MADM method has used. The results of this section showed that among main variables, experimental avoidance; among casual condition, marketing and advertisement and among external factors, competition had highest importance.

One of the important issues in the supply chain is the selection of reliable and efficient suppliers, which improves performance and competitive advantage. Therefore, the aim of this research is to implement two evaluation models based on failure rate and NDEA with the approach of choosing the right supplier in 7 separate supply chains of an electrical appliance manufacturing company in Shiraz. In this direction, a series-parallel system was used to evaluate based on the failure rate, which at the first level examines the reliability of the suppliers and at the second level examines the reliability of the devices required for the production of electrical appliances. And in order to calculate the efficiency of suppliers, the NDEA model was also used. The results showed that both presented approaches are suitable for evaluating the performance of the supply chain, because the performance rating of both models has high resolution.

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.