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One of the challenging issues for investors and professionals is appropriate models to evaluate financial situation of the firms. In this regard, many models have been extracted by researchers using different financial ratios to resolve these issues. However, choosing a model based on the conditions and users’ needs is complex. The main objective of this study is to identify the effect of contingency variables on the firms’ financial performance forecasting models. The statistical population of the research includes all firms listed in Tehran Stock Exchange during the period 2011-2018, among which 154 firms were selected. The research data were collected from firm's financial statements and other source. Multiple Discriminant Analysis and Logit Regression model were used to test the research hypotheses. According to the results of discriminant analysis, environmental uncertainty and firm size positively improve the predictive power of the firm's financial performance, and business strategy and business competition don’t improve the predictive power of the firm's financial performance. Also, the results of logit regression indicated that environmental uncertainty, business strategy, and firm size improve predictive power of the firm's financial performance; but, business competition don’t improve predictive power of the model. The results of comparing the two methods showed that the Discriminant analysis method outperformed the logistic regression method.

Management is trying to maximize your rewards and that means in terms of net profit, return on investment (performance) or other accounting measures and also by trying to Making positive changes in the prices of corporate securities to be done. In other words, the maximum managers Their interests are trying to improve corporate performance and the improvement of the capital Investors will be aware of the attention and increased trade and thus share in research Willing to "review the independent non-executive directors' fees from the perspective of agency theory" discussed Is. The sample is composed of 92 companies selected by systematic elimination Is. The company had a total of 460 years. To analyze the data analysis and hypothesis testing This software has been used 7 EVIEWS according to regression analysis, the following results were obtained: Between independent non-executive director's fees and visible efforts there is a significant positive relationship manager. Between independent non-executive directors' fees and the number of board meetings there is a significant positive relationship.

The use of natural resource revenues for achievement of development has been a challenging issue for resource abundant countries. These challenges stem from the fact that incomes from natural resources are non-durable, unpredictable and uncertain. Different countries have pursued various approaches and tools for managing these revenues to avoid economic fluctuations. The international organizations and economic experts propose a diversification in the use of resource revenues through different approaches of public investment. Maximizing the social welfare function has become a common guideline for resource revenue management in resource-rich countries. This article investigates the effect of public investment approaches and their impacts on intergenerational social welfare function of Iran. To this end, the impact of two public investment approaches, namely Permanent Income Hypothesis (PIH) and Bird In Hand (BIH), was examined and compared on a certainty equivalent of social welfare function. Results of the simulation with Iran's economic data indicated substantial positive loss in welfare if switching to the BIH approach. Calculations show that the certainty equivalent of social welfare function for PIH and BIH is 786.3 and 444.3, respectively. PIH provides a higher welfare level for the Iranian economy.