درخت حوزه‌های تخصصی

This study intended to review of the evolution of the theories and policies related to international trade, ranging from classic and neo-classic theories to recent trade theories that have been already applied by several developed countries for international trade. To that end, at first neo-classic trade theories, ranging from reciprocal demand theory to resource endowment one, along with their experimental applications as well as logical critics against them are offered. then, complementary discussions on Linder’s overlapping demand and the role of geography and transportation in trade, vertical intra-industry trade, horizontal intra-industry trade are followed. It finally ends by emphasis on the theories of Ozawa’s flying geese model and strategic trade. Research findings show that economic theories initially focused on inter-industry trade and then expanded with an emphasis on intra-industrial theories. Among these, the role of geography, trade within the vertical and horizontal industry is important. According to the research results, theories of international trade initially emerged with the presentation of classical theories and then matured with neoclassical theories. But the evolution of theories entered a new phase after the introduction of the role of geography and economies of scale with Paul Krugman's article on “trade and geography” in the form of new trade theories (NTT). Also, the progress of international trade theories occurred with the introduction of theories into trade cycles and strategic trade issues.

The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of this research is to choose the influential dimension of mindfulness of auditors' professional judgments based on social pressure analysis based on Rough Theory. The methodology of this research is mixed and it has been used by Meta-synthesis, Delphi and Rough Theory. The target population was the qualitative, similar research and academic experts in the field of accounting. However, the target population in a small number of 19 audit partners had more than 5 years of work experience, which is acceptable from the statistical population due to the requirement of Ruff theory analysis. In this study, based on the Meta-synthesis analysis of selected researches, 4 propositions of pressures based on social compliance and 3 components of auditors' professional judgment were determined. The results in this section show that the most effective proposition of social compliance pressures was the market pressure proposition, which affects the inferential consciousness of auditors in their professional judgment and violates the auditors' mental functions such as skepticism and objectivity.

This study examined the extent to which stock returns can be explained by fundamental financial information. To this end, the accuracy of predicting future stock returns under conditions of mispricing stocks, including underpriced and overpriced stocks, was evaluated. The empirical results are based on a sample of 140 companies listed on the Tehran Stock Exchange during 2006-2022. The applied methodology is based on multivariate regression analysis of panel data. In particular, the six-factor models of Fama-French (2018), Nichols-Wallen-Wyland (2017), and Rhodes croft-Robinson-Viswanathan (2005) have been calculated to investigate the extent of explaining future stock valuation and returns. The results show that most of the changes in the stock valuation of the investigated companies are explained by using fundamental financial factors. Specifically, the results indicate that undervalued companies have earned higher stock returns in the coming year compared to overvalued companies. In other words, in undervalued companies, the stock return has increased in the following year, and in overvalued companies, the future stock return has decreased. According to the provided results, investors and stock exchange regulatory bodies are advised to more sensitively examine companies that have a lower rating of incorrect stock valuation based on the models introduced in this research.