درخت حوزه‌های تخصصی

The direct effect of shocks is to create uncertainty in economic variables. These unpredictable fluctuations influence all economic decisions of the government and the private sector. Also, the formation of people's expectations causes these shocks to have dynamic effects on all economic variables. Inflation is a general, disproportionate, and self-inflicted rise in prices that is often irreversible. The purpose of this study is to investigate the structure of inflation and unemployment of the new Keynesian model with a dynamic general equilibrium approach. Also in this study, dynamic CGE models of long-term relationships related to the decisions of economic institutions such as households and investors were used. Data were analyzed using the proposed practical models. According to the results, inflation in the whole country increases with currency shock. The stronger the currency shock, the stronger the consequent increase in inflation. But unemployment is temporarily reduced by a currency shock.

Many behavioral biases affect investors when making decisions.Behavioral distortions divert the investor from rational decisions, and as a result, resources are not diverted to appropriate investments.Behavioral biases can be evaluated in different types including the two phenomena of mental anchor and collective behavior of investors. In the present study, the phenomenon of collective behavior and mental anchor of investors with emphasis on significant weaknesses in internal control has been investigated. For this purpose, the data of 125 companies listed on the Tehran Stock Exchange during the period 2012 to 2018 were used.Data analysis was performed in eviews software version 10 and in order to fit the regression models,the generalized least squares method of panel data was used. The results using univariate analysis showed that there is no significant difference between the amount of behavioral biases in each of the two groups of companies with weakness and lack of weakness in internal control.While multivariate analysis of data in the form of regression models showed that the auditor's report on significant weaknesses in internal control,(which Weakness indicates high agency costs and high information asymmetry between managers and shareholders) strengthens It is the collective behavior of investors but it has no effect on their mental anchor.According to the results, it seems that the behavioral biases of investors are conditioned by the priority and importance of good and bad news in the market.As long as there is bad news in the stock market towards the company, good news can’t cause behavioral bias in investors.

The growth and development of positive psychological approaches in the field of financial resource management have created transcendental success as a new conceptual basis in the psychology of professions and occupations and has led to a tendency to apply knowledge and skills in achieving financial development in terms of job expectations. An increase in that profession and this issue can also lead to the development of ethical financial functions. Specifies. In the meantime, some jobs, such as jobs with more responsibilities and accountability, will play a more significant role in terms of observing the behavior of financial professionals, because if they deviate from ethical principles, it can have serious social consequences. Therefore, the purpose of this study is to investigate the effect of financial pygmalion on the development of financial confidence of financial auditors. In this study, partial least squares analysis (PLS) and the opinions of auditors who are members of the auditing organization and private sector auditing firms were used. The results of this study showed that the effect of financial pygmalion on the content understanding of the professional environment and understanding the value of the professional environment and belonging to the auditors 'professional environment as three dimensions of auditors' financial ethics self-confidence has a positive and significant effect.