درخت حوزه‌های تخصصی

The purpose of this paper is to investigate the role of managerial ability in information environment quality in the listed companies on the Tehran Stock Exchange (TSE). This research has focused on the quality of the information environment and has attempted to investigate the impact of management ability along with other variables affecting the information environment quality such as size, performance, accrual quality, etc. In this study, to measure the quality of a company's information environment "ratio of stock return volatility to market return volatility "  and to measure managerial ability The Demerjian et. al. (2012) model is used. The systematic elimination method was used for sampling 105 firms listed in Tehran Stock Exchange during the time range 2015 to 2021, and the model of panel data was applied to test hypotheses. Based on the research results while managerial ability can enhance the quality of a company's information environment, the size and growth rate of the company can also affect the information environment quality.

Protecting the interests of shareholders is considered one of the main pillars of any capital market, which, while increasing the level of financial transparency, prevents the loss of their interests to those in power in companies. Consistency of laws and regulations on the one hand and the effectiveness of the corporate governance system in supervising the financial and legal operations of the company is considered important factor in respecting contracts and supporting the investments of minority and majority shareholders of companies, which makes investors confident in protecting their investments. Governance structural keywords in the corporate governance system can lead to Investor Protection by arranging effective board oversight mechanisms and motivating investors to have confidence in the structures of capital market companies. The purpose of this study is to interpret Investor Protection under the existence of a Governance Civilization based on interpretive prioritization analysis. In this study, theoretical screening based on similar studies was used to identify the components (Investor Protection) and research propositions (themes of corporate governance civilization). Then, in order to determine the reliability of research components and propositions through the participation of 14 experts and experts in the field of accounting and financial management, Delphi analysis was used. In the quantitative part, the components and propositions identified in the form of matrix questionnaires were evaluated by interpretive analysis by 20 managers of the top 50 companies of the Tehran Stock Exchange in 2009. The results showed that the proposition of sociocracy is considered the most influential theme of corporate governance civilization in capital market companies, which strengthens the effectiveness of internal control as a component of protecting the interests of shareholders. This result shows that the theme of sociocracy enables corporate governance mechanisms by promoting the level of sharing and participatory discourses to increase the effectiveness of board oversight, strengthen the weaknesses of internal controls to enhance the effectiveness of control over financial performance, and enrich the capacity to build trust and confidence in the performance of companies.

Understanding tourist behavior is a requirement for marketing planning for the supply of goods and services to satisfy tourists. Nowadays, many tourists decide to travel to any place by searching through internet explorers. The present study was conducted with the aim of analyzing the behavior of tourists in Iran based on data mining (search rate on Google Trend). The research is applied and has been done with a causal descriptive method. The method of collecting data is by searching keywords on Google. . To collect the keywords needed for the research, we had to turn to the experts and authorities on the field as well as the relevant scientific articles. The process of data collection is that a series of key words in tourism were selected and accordingly, it was determined how much people used these words in different places in Iran. Correlation matrix (covariance) model has been used for data analysis. In this research, the structural information of these keywords was obtained and edited based on the keywords related to tourism extracted from Google Trend by time series and with the help of Pearson correlation matrix. Nine keywords were selected for search, including hotel, entertainment, pilgrimage, tourism, nature, places of interest, archeology, travel and travel tour. The keywords are not searched at random, but they are related and correlated and stem from a structural thinking. The results of the data analysis have shown the type and intensity of connections between the words that had a communication structure. It was also found that the words pilgrimage, recreation, and archeology have less connection with other words.