درخت حوزه‌های تخصصی

The occurrence of unexpected phenomena in recent decades in financial markets around the world,led to the development of theories,beyond the defined principles and criteria of classic finance.These theories are based on financial psychology and they are explaining the role of psychology in financial sciences as an influential factor and became irreplaceable in financial markets and investor decisions.One of the important theories in this field is the bounded-rationality-theory,which can explain the behavior of decision-makers about financial and economical issues based on defined theoretical frameworks and assumptions.This study developed the stock pricing model by comparing the predicted stock price based on the bounded-rationality-theory and the real stock price through collecting the data of 122 companies listed on the Tehran Stock Exchange during the period 2011to 2019.The results of this study show the effectiveness of the bounded-rationality-theory based on the separation of stock return components and measuring the irrationality coefficient and emotional reactions of investors' decisions in stock prices.Accordingly,the limitations of investors 'ability to process information seem to affect the level of use of reasoning and rationality in decision-making and the effect of bounded-rationality through the irrationality and limited attention on stock pricing.Therefore,it is expected that knowledge about the process of bounded-rationality based on the rational-bounded of investors and the behavioral biases resulting from the irrational part of their thinking,will provide a good explanation for the process of changes in financial markets.This can provide both profit opportunities and costs in investment management so that it can be used in modeling,analysis and investment strategies.

• AbstractThis research was done to provide effective strategies for the establishment of integration model for succession planning and career progression path of azad universities administrators from the perspective of higher education administrators and professionals based on the systematic theoretical design of Strauss and Corbin grounded theory. Accordingly, using a targeted sampling method, semi-structured interviews were made with 22 middle and executive managers of universities, authors in the field of succession planning and career progression path, and key scholars on human resource management and higher education, and the data were extracted from the interviews.The approach used in this study is a mix approach and hence, for developing the comprehensive research model, qualitative and quantitative approaches (in combination with one another) were used.. For selecting sample volume, snow ball method was used and finally, the research model was developed based on the opinions of 22 experts. In the second stage, the presented research model was tested by using SPSS 20, Lisrel8.8 and results indicated that the relationships and components of the proposed model are significant. During a three-step coding process (open, axial and selective), the data analysis revealed seven main categories as the effective strategies for the establishment of integration model for succession planning and career progression path of governmental universities administrators, which included acquaintance, participation of university administrators, organizational learning, trust-making, futurism, academic independence and systemic insight

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.