درخت حوزه‌های تخصصی

Based on IFRS laws, British companies have started providing their reporting systems according to International Standards Requirements regarding disclosing their financial derivatives since January 2005. In 2013, Iran revised its Accounting Standard No. 15 to include the derivative instruments. The present study aims at investigating the effect of this revision on financial derivatives and instruments, and the effect of earning management on the relationship between the level of financial derivatives and instruments and risk-adjusted discount rates. From generalized least squares regression panel data, it was found that based on the first hypothesis, the companies which disclose their financial instruments based on No. 15 internal standard have a lower risk- adjusted discount rate, implying an increase in profit and a price rise in the markets. The findings also confirmed the second hypothesis, attesting to the effect of earning management on the relation-ship between financial derivatives and instruments disclosure and excess return. Findings of the research third hypothesis represent that there is a direct meaningful relationship between disclosure level of financial instruments and company value. So, it can be concluded that instruments` disclosures and financial derivatives can decrease risk-adjusted discount rate and increase companies` values in terms of standard number 15.

Fraud is a common phenomenon in business, and according to Section 24 of the Iranian Auditing Standards, it is the fraudulent act of one or more managers, employees, or third parties to derive unfair advantage and any intentional or unlawful conduct. Financial statements are a means of transmitting confidential management information about the financial position of a company to shareholders and other stakeholders. In this paper, by reviewing the literature, 6 indicators of current ratio, debt ratio, inventory turnover ratio, sales growth index, total asset turnover ratio, and capital return ratio as input and detection of financial fraud as output are considered for the fuzzy neural network. The database was compiled for 10 companies in the period from 2010 to 2018 after clearing and normalizing qualitatively between 1 to 5 discrete numbers with very low or very high meanings, respectively. The fuzzy neural network model with 161 nodes, 448 linear parameters, 36 nonlinear parameters, and 64 fuzzy laws with two methods of accuracy approximation of mean squared error and root mean squared error has been set to zero and 0.0000001 respectively. This neural network can be used for prediction.

The present study aims to investigate the relationship between comparability of financial reports and negative coefficient of skewness of firm-specific monthly returns. In this study, to measure the financial statements comparability, De Franco et al. (2012) model is employed. Sample includes the 425 firm-year observations from companies listed on the Tehran Stock Exchange during the years 2013 to 2017 and research hypothesis was tested using multivariate regression model based on panel data. The results indicate that financial statements comparability mitigates negative skewness of stock return. Our findings are robust to alternative measure of stock price crash risk, individual analysis of the research hypothesis for each year and endogeneity concern. The current study is almost the first study which has been conducted in emerging capital markets, so the findings of the study not only extend the extant theoretical literature concerning the stock price crash risk in developing countries including emerging capital market of Iran, but also help investors, capital market regulators and accounting standard setters to make informed decisions

Implementation credit rating for Corporates is influenced by Different circum-stances, systems, processes, and cultures in each country. In this study, we pro-posed a Factor analysis modified approach for determine important factors on real data set of 123 accepted corporate in Tehran Securities Exchange for the years 2009-2017 of diverse range of 52 variable. We estimated the priority score for 49 factors. The three factors, Debt to Equity Ratio, Current debt-to-equity ratio and proprietary ratio exclude due to high correlation with others. The results indicated that three macroeconomic factors: Price Index of Consumer Goods and Services, exchange rate and Interest rate determinants were more effective on the credit ratings. In addition, Financial Ratios and non-Financial Ratios such as Return on equity (ROE), Long-term debt-to-equity ratio, Benefit of the loan, ratio of com-modity to working capital, Current capital turnover, Return on Working Capital, Quick Ratio, Current Ratio, Net Profit margin, Gross profit margin, had effect on credit rating accepted corporate in Tehran Securities Exchange. The Nonparametric statistical test to validate the consistency between AHP ranking and Factor analysis revealed, the new approach has a moderated consistency with AHP. In conclusion, the Factor analysis modified approach could be applied significantly to evaluate efficiency and ranking factors with minimum loss of information.

Nowadays, the great benefits of cloud computing have dramatically increased the number of e-banking users. Hence, the competition in the banking industry has boosted and managers need to evaluate their branches on a regular basis. To this end, this study aims to evaluate cloud-based banking systems based on the Quality of Service (QoS) attributes using the Dynamic Network Data Envelopment Analysis (DNDEA) model. The main advantage of this research is that the efficiency of cloud-based bank branches can be estimated more realistically according to their internal structure over a specific time span. To conduct the experiment, 40 bank branches in Iran are analyzed by considering between-period and divisional interactions during 2018-2019. A cloud-based bank branch is conceptualized as a set of three inter-connected divisions including capabilities, intermediate process, and profitabilities. Some outputs of sub-DMUs 2 and 3 are treated as desirable and undesirable carry-overs between consecutive periods. In addition, the cost items and QoS attributes are considered as the inputs and outputs of divisions, respectively. The results indicate that 28 bank branches were efficient and all of the inefficiencies fall in divisions 1 and 3. Moreover, the number of efficient branches has been reduced from 2018 to 2019.

The aim of the present paper is to determine influence of job crafting on B2B salesperson performance through meaningful work in banking industry. This study applies role-resource avoidance approach theory to explain how job crafting affects Business to Business salesperson outcome and behavioral performance through mediating role of meaningful work. To achieve the research objectives, research data were collected from 175 B2B salesperson and their managers branches of four different Banks of Iran. Structural Equation Modeling was used by SmartPLS (2) software to analyze the impact of job crafting activities on salesperson performance through mediating role of meaningful work. Results of the present study indicated that three types of job crafting activities (i.e., role-approach crafting, resource-approach crafting and role-avoidance crafting) are positively related to salespersons’ selling and non-selling behavioral performance through meaningful work. The resource-avoidance activities are negatively related to salespersons’ selling behavioral performance through meaningful work, but they have not scientific influence on non-selling behavioral performance. Moreover, the salesperson’s both selling and non-selling behavioral performance is positively related to salesperson outcome performance. Prior quantitative studies of job crafting have focused on role orientation or resource orientation but in this study, we used role-resource avoidance approach perspective that suggested new and wide taxonomy for job crafting such work role expansion, work social expansion, work organization, adaptation, metacognition, work role reduction and withdrawal activities.

The purpose of this study was to investigate the effect of reliable leadership and Job crafting on customer orientation and service recovery performance in Sepah Bank in Khuzestan province. The present research is practical in terms of purpose and is descriptive survey research in terms of research method. Research data using a standard integrated questionnaire to measure reliable leadership variable with 16 items of standard questionnaire of Walumbwa et al. (2008), to measure customer-oriented performance variable with 7 items of Dimitriadis standard questionnaire (2007) to measure performance variable Service retrieval with 5 items of the standard questionnaire of Babakos et al. (2003) and to measure the variable of Job crafting with 21 items of the standard questionnaire of Thames et al. (2012) were collected in the form of Likert scale. The statistical population of the study was 605 employees of Sepah Bank in Khuzestan province, which according to Cochran's formula, 235 people randomly formed the volume of the research sample. Cronbach's alpha of the numerical value of this coefficient for the standard questionnaire was generally 0.835. SPSS and AMOS statistical software were used for an inferential analysis of research data. The results showed that, given that the critical ratio is equal to 4.486, which is more than 1.96, reliable leadership has a positive effect on customer orientation; also, given that the critical ratio is 2.646, we conclude that reliable leadership has a positive effect on service recovery performance; given that the critical ratio is 6.158,