درخت حوزه‌های تخصصی

This research examines the impact of board reforms on audit fees and financial restatements in the Iranian capital market. In this context, data from 115 companies listed in the market were analyzed using panel data and logistic regression methods. Board reforms, as a key aspect of corporate governance, can influence transparency and the quality of financial reporting. The results indicate that enhancing information transparency and strengthening internal controls can reduce the likelihood of financial restatements, potentially leading to lower audit fees. Furthermore, establishing strong relationships between the board and auditors can facilitate the audit process and decrease costs. Finally, recommendations for future research are provided, including exploring the impact of board reforms in other countries and analyzing the role of environmental factors in thisrelationship. This study can contribute to a better understanding of the effects of board reforms on financial performance and audit quality in the Iranian capital market

The selection of knowledge workers in the organization is one of the main tasks of human resource management in the new era, and the lack of criteria and a coherent list of factors influencing the selection of these workers has been raised as a challenging issue in this field. The following article seeks to examine these influencing factors on the selection of Knowledge workers using a systematic review. The process of conducting a systematic research review is derived from the model of Okoli and Shabram (2017) and the selection steps of Silva (2015). Based on this, the number of 1976 articles published without time limit from the databases of Science Direct, Google Scholar, Normags, a comprehensive portal of humanities, the specialized database of Noor magazines, and the scientific information center of academic jihad were examined, and analyzed. In the final step, effective factors were extracted from 16 articles. The findings of the research were presented in the form of three categories of knowledge, skill, and ability, and finally, the key characteristics of knowledge workers were divided into two parts: some characteristics are non-developable and fixed, and others are developable and variable.

As a key tool in implementing monetary policy and government financing, government bonds play an essential role in financial markets. By means of Islamic financial innovations in the Islamic capital market, the instrument of Islamic treasury bill is published and tradable in the over-the-counter market. Islamic treasury bills have many risks in terms of execution, including the ease of trading and liquidity in the secondary market. Therefore, this research aims to examine some microstructural elements of government bonds using a vector autoregressive model. In this article, the effect of trading volume on bid-ask spread of orders has been investigated. To survey the impact of these variables, the vector autoregressive (VAR) model has been used on intraday data of 17 symbols of Islamic treasury bills in the over-the-counter market, which had the most trading days from 2021 to September 2023. According to the studies, there is a significant relationship between the trading volume and bid-ask spread only in Islamic treasury bills with long-term maturity. Therefore, the effect of the bid-ask spread of orders in different periods is greater than the trading volume, especially in longer-term Islamic treasury bills. Hence, in this research, by analyzing the impulse response function, if there is a shock on the variables, the effect of the trading volume's shock remains for several periods and affects unremarkably the bid-ask spread of orders in most of the short-term and long-term Islamic treasury bills, while effects of the bid-ask spread shocks during initial periods for long-term and short-term Islamic treasury bills is excellent, but decrease sharply during the following periods. These results help traders pay attention and reduce the risk of trading in the over-the-counter market, specifically the long-term treasury bills.

The labor market is one of the main markets in the national economy and the equilibrium of the labor market is one of the main concerns of policymakers in every country. Theoretical foundations and empirical studies show that labor demand is the main factor in creating employment and equilibrium in the labor market. This article evaluates the effect of fiscal policy on labor demand in Iran from 1976-2018. During this period, the government has implemented employment-generating projects, tax and insurance exemptions via annual development programs and budgets, and encouraged investment in areas with high unemployment rates. we examined the effect of current government expenditures, government development expenditures, and taxes to study the effect of government fiscal policies on labor demand. In this article, we estimate the dynamic function of labor demand using the ARDL technique. According to the theoretical foundations and empirical studies in the specified function, labor demand is a function of intermittent values and independent variables of Gross Domestic Product (GDP), real wages, capital stock, current government expenditures, government development expenditures, tax revenues, and dummy variables of imposed war and the UN Security Council sanction. The results showed that fiscal policy has not had a positive effect on labor demand in the Iranian labor market in the short and long term.

In order to survive and compete with other financial institutions, banks, and financial institutions are required always to evaluate the efficiency of their branches. In this paper, we evaluate and analyze the efficiency of bank branches in the five last years (from 2018 to 2022). To calculate and present the branch efficiency score, we have considered an undesirable component called Nonperforming Loans (NPL) as an undesirable output in evaluating the efficiency of Tose'e Ta'avon Bank branches. Due to the high inflation in Iran, the increase in the NPL of loans causes a decrease in the banks' deposits and profitability, and ultimately, it causes a considerable decrease in inefficiency. In addition, in extreme cases, it may even cause the bank to go bankrupt. Therefore, to calculate the efficiency of the Tose'e Ta'avon Bank branches using the data envelopment analysis method, we have considered operating costs and non-operating costs as two inputs, total deposits, total loans, and also two categories of revenue (Revenue from Jointly Funded Assets and Fee-based incomes as four desirable outputs and based on Islamic banking methods with Nonperforming loans as an undesirable output. In this paper, to deal with undesirable output issues, we use a direct approach that is more suitable to deal with NPLs since it is more convenient and evident to incorporate undesirable outputs directly into the DEA model. We used the dynamic cross-efficiency technique of DEA with undesirable outputs (DEA-UO) to obtain the efficiency of the branches over five years.