درخت حوزه‌های تخصصی

The main role of financial reporting in capital markets is to provide the necessary conditions for the optimal allocation of resources and making correct and timely decisions. Achieving this goal is possible if the financial statements are consistent with economic realities or even have the slightest deviation from economic performance. However, over the past few decades, fraud detected in corporate financial reporting has increased the risk of financial reporting. Therefore, the current paper aims at investigating the impact of internal control weaknesses on financial reporting risk in companies listed on the Tehran Stock Exchange. In order to achieve the purpose of the research, using the method of systematic elimination of information related to 143 companies among the companies listed on the Tehran Stock Exchange in the period from 2009 to 2019 was collected. A multivariate regression model based on composite data was used to test the research hypothesis. The research findings show the significant positive impact of internal control weaknesses on financial reporting risk. The results indicate that reducing the weaknesses of internal control can reduce the risk of financial reporting and reduce information asymmetry and consequently improve accountability processes.

<span lang="EN-GB">The aim of this study was to investigate the relationship between corporate governance characteristics and valuation of the firm's performance in Iran. After designing performance evaluation indexes, information of transactions made during the five-year study from 2011 to 2015 from the Stock Exchange were collected and the sample consists of 129 companies was selected by systematic elimination that was a total of 645 year-firm. In this study we used the linear regression and correlation for testing the research hypotheses, and Eviews software for analysing the data and testing hypotheses. What can be said in summary and conclusion of research hypotheses test is that, there are a significant and positive relationship between the intensity of supervision, the stock in the hands of the board, executive's changes and board size with the company's performance; in addition, we found a significant and negative relation between firm size and financial leverage with the company's performance. The other results showed no significant and positive relationship between the number of board meetings and the firm's performance; the results in this study corresponded to the documentation mentioned in the theoretical framework and financial literature.</span>

Blockchain technology is one of the revolutionary technologies in service-based industries. E-health services are considered as a major economic and social activity in the world in which patients, the medical community and service providers such as insurance organizations play a key role. In Iran, e-health services have been introduced for more than a decade, but it is seriously lagging behind the leading countries. According to the Blockchain Opportunity window, a technological and economic catch-up is possible in e-health services in the country. Decentralization, data transparency, security and privacy are the key features of Blockchain technology. Therefore, in this research, through case study strategy and using documents, scientific articles, evidence, statistics and events and opinions of experts, policy factors were presented to catch-up through the Blockchain technology opportunity window. The dimensions of the proposed policy framework were presented in 4 categories: macro policies, market, financing, and technology learning and development. This study presents technological catch-up policy framework by Blockchain technology to policymakers for using in e-health services.

The purpose of this research is to explore the social media trend in communication in Kuwait by utilizing the technology acceptance model. Social media has been gaining extraordinary adoption in past years that requires further investigation into user’s adoption habits, the various kinds of social media, and its effect on their perceived usefulness and ease of use of social media. The study consists of a total of 250 participants that were asked to complete a questionnaire in a random sample. Important findings indicate that the highest number of participants uses Facebook, and the second highest number of participants use Twitter. In terms of usage habits, the highest number of participants uses social media for chatting and connecting with family and friends. The second highest number of participants uses social media for reading posts. In terms of perceived usefulness, the highest numbers of participants perceive social media as ‘usefulness’, and the second highest numbers of participants feel that ‘social media is faster’. In terms of perceived ease of use the highest numbers of participants feel that social media is an easy way to communicate, and the second highest numbers of participants feel that social media does not require a lot of effort. In terms of gender it has been evident that females feel higher perceived usefulness and perceived ease of use of social media than males. The study bears theoretical and practical implications that show TAM can be successfully applied to examine social media in the context of Kuwait population. Furthermore, results of this study can be further generalized to neighboring GCC countries as they share similar geographic, economic, cultural, and financial factors.