محسن امینی خوزانی

In today’s global business vision, the concept of “Intangible Capitals” has become a central tool to strengthen the value and credibility of firms. Intangible Capitals include non-physical assets like intellectual capital, intellectual property, brand reputation, and employee skills which are crucial for economic growth and firm performance. The purpose of this research is to comprehensively evaluate the impact of intangible capitals on various dimensions of credit profile, including qualitative indicators, quantitative indicators, intelligence indicators and investment indicators, considering the mediating role of the company's performance and the moderating role of the risk management framework and political connections. This paper uses the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach, which allows detailed analysis of the complex relationships between the involved variables. Data has been collected through surveys, enabling a quantitative evaluation of the impacts and interdependencies. The results indicate that Intangible Capitals have a positive and significant impact on credit profile's dimensions.

This scientific research aims to investigate the role of reinforcing or limiting the factors affecting fraud-based behavior in companies with opportunistic tendencies on companies' financial decisions. Opportunistic tendencies provide the context for directing many financial decisions to protect the interests of particular groups. On the other hand, the intervention of some internal and external factors limits the possibility of taking advantage of such opportunities or provides the conditions for their use. Studying the subject of fraud and its effects on financial management is crucial, notably with a systematic approach, implying this study's applied objective. Based on the provided comprehensive model, According to the comprehensive model, the present study is intended to explain the current situation in relation to the role and importance of three categories of trust factors, audit quality and political communication on the process of influencing fraudulent behavior on financial decisions such as profit management, risk management, capital structure and The ownership structure of companies has been discussed with the aim of controlling the effective factors in this field. This research is applied in terms of objective. It draws upon a descriptive and survey methodology. The statistical population contains managers, financial experts, and professionals from companies listed on Tehran Stock Exchange. A sample of 348 individuals was selected, and the collected data was analyzed using Structural Equation Modelling (SEM) and the PLS-Smart software package. Findings suggest that fraud significantly affects financial decisions, demonstrating the significant role of trust in mediating between fraud and financial decisions. The Sobel test confirms this role. The research also confirms that the mediating role of political relations and auditing quality in the relationship between fraud and financial decisions is significant in this model.