درخت حوزه‌های تخصصی

This paper sought to address the feasibility of dissecting stock price momentum in the firms listed in Tehran Stock Exchange using financial statement analysis (FSA). Different variables including those related to profitability, financial leverage and liquidity, and operating efficiency were used in this analysis. The study sample consisted of 130 firms listed in Tehran Stock Exchange over the period 2008-2019. The results showed that fundamental factors affected stock price momentum for one year in the winning portfolio and for two years in the losing one; after this period, financial information did not have a significant effect on stock price momentum. Therefore, stock price momentum performance is a function of the conformance of the past price performance to fundamentals. The results from investment strategies based on the past price performance-fundamentals conformance indicated that fundamentals cause a significant difference in stock excess returns in winning and losing portfolios.

Due to overlap between stock markets and financial markets, this study was an attempt to examine the herding behavior in the Iranian stock market and the crude oil, foreign exchange and gold markets. For this purpose, in this research, monthly data between 2011 and 2020 for Tehran Stock Foreign exchange were used. The results of the study based on two criteria explaining herding behavior indicate the existence of herding behavior of the stock market and crude oil, gold and foreign exchange markets. The results also show that it has had different ef-fects on herding behavior in different periods. This issue has also been different in increasing and decreasing market periods. Therefore, gold is introduced as an important asset that influences herding behavior. Also, during the decreasing period of the stock market, herding behavior is not affected by the exchange and crude oil market, and in this period, the behavior of investors and investment risks in the stock market can be predicted without considering the exchange and crude oil market.

Auditors' personality traits have a significant effect on the motivation of their financial behavior. In fact, the personal and personality traits of auditors that can be influenced by the environment play an important role in motivating individuals to engage in financially professional behaviors. Audit team norms are one of the factors in the audit firm environment that affect the auditor's behavior. In this study, the effect of auditing team norms and auditors' personality types on auditor objectivity was investigated. The Entropy technique is used to examine the importance of the norms of the audit team and the personality components of the peers, and based on the results and using the TOPSIS method, these factors affecting the objectivity of financial auditors are ranked. The statistical population of this study includes all professional auditors working in the auditing organization and private auditing institutions, members of the Iranian Society of Certified Public Accountants in 2020, including 242 members. The results showed that extroverted and responsible personality types have a positive and significant effect on auditors' objectivity. The results also showed that the norms of the audit team have a positive and significant effect on the objectivity of auditors.

The purpose of the study is to develop and test an analytical model for resilience assessment of supply chain risks against the risks of system and its individual tiers. In this regard a multi-method research approach is adopted as follows: By using data envelopment analysis (DEA) and fuzzy set theory, a fuzzy network DEA model has been proposed to assess risk in overall supply chains and their individual tiers. The proposed model is tested by surveying of 130 people as selective petrochemical companies in Iran. The survey results show a substantial variation in resilience ratings between the overall petrochemical supply chains and their individual tiers. The research findings indicate that system resilience is not necessarily indicative of the resilience of its individual tiers. On the other hand, high efficiency scores in supply chain tiers have limited influence on overall resilience of supply chain. The proposed analytical model enables the assessment of supply chain flexibility at different levels for a wide range of supply chain risks in upstream, downstream and downstream process-es.

Proving helpful in an efficient management of cash in order to reach optimal cash and clearly explain relevant optimization policies, this study examined the adjustment speed of cash holding using asymmetric models. The sample consisted of 117 firms listed in Tehran Stock Exchange and their financial details over the 2009-2018 period. Once the optimal level for cash holding was identified, asymmetric models such as the dummy variable approach, the quadratic model, and the threshold regression model were employed to test the adjustment speed of cash holding. The results revealed that cash-rich firms are moving toward optimal cash at a greater speed than cash-poor firms. In addition, the results from the quadratic model showed a non-linear, skewing effect of the cash holding adjustment speed in terms of the different cash levels. Therefore, there is an optimal level of cash holding that enables firms to deviate from the cash target. Should firms fall outside the optimal cash range, cash adjustment will occur at a greater speed, and it will be both partial and asymmetric.

In the field of corporate tax behavior, corporate governance mechanisms are effective for shaping and monitoring the behavior of managers. The board, which is responsible for allocating resources, improving performance and increasing shareholder wealth, plays a central role in choosing a tax management strategy. Hence, companies with different governance structures may adopt different types of tax management. Therefore, it can be argued that corporate governance mechanisms can affect corporate tax activities. In order to achieve the weight of the identified criteria, the network analysis process method was used. The purpose of this method was to structure the decision-making process, according to a scenario affected by multiple independent factors. In this method, there can be a relationship between all levels, while in the method of hierarchical analysis process, this relationship could only be from high levels to low levels. The method of the network analysis process, such as the hierarchical analysis process, calculates the inconsistency of all judgments by the conformity rate, and the calculated inconsistency rate must be less than 10%. The compatibility coefficient of the final matrix shows the validity of the questionnaire. In order to analyze the data, Super Decision 1.6.0 software developed by Thomas L. Saati, the inventor of this method, as well as MS Excel 2019 software were used. There is considerable evidence that increasing tax requirements can increase tax compliance, but typically some types of tax offenses are used as a tool to control the phenomenon of tax default.

The accounting and auditing profession must acquire the necessary skills in ethical judgment, so that it can consider the well-being of all those affected by its performance. Without strong and moral behaviour, the position of this old art and profession is shaken. This issue should be considered more by people who want to enter this field and technology than by companies. The main purpose of this study is to identify and rank the factors affecting accounting and auditing ethics among accountants and auditors. In order to identify the effective factors, while reviewing the studies, a semi-structured interview was conducted using a qualitative method of theme analysis. The experts interviewed were sixteen university professors and activists in the accounting and auditing profession. A review of the literature, research, and interview results reveals nine key themes that categorize the factors influencing corporate accounting and auditing ethics. In this research, key factors have been identified and then the fuzzy Delphi technique has been used to rank and find the importance of the factors. The results showed that government and legal, economic, individual, social, cultural, corporate governance, organizational and intelligence factors are involved in accounting and auditing ethics, respectively.

The main purpose of this research is to identify and analyze the effective factors of establishing a knowledge-based city in less developed areas. The research method is mixed (qualitative-quantitative). To carry out this research, in addition to studying documents, the ground theory method with MAXQDA12 software was used to identify the effective factors. The statistical population in this research was all experts in the field of public management, urban management, economics, managers of knowledge-based companies, and managers of Sistan and Baluchestan governorate and Zahedan municipality, which was conducted after conducting 17 theoretical saturation interviews. Finally, open, central, and selective codes were extracted and in the quantitative part, Dematal technique was used to determine the effectiveness of the effective dimensions on the establishment of a knowledge-based city. According to the semi-structured interviews, 6 dimensions (cause, main phenomenon, contextual, interveners, strategies, consequences) and 15 components (core codes), and 69 indicators (open code) were extracted for the establishment of the knowledge-based city. The Finding showed that dimensions of development, skill and expertise, education and technology, infrastructure, internationalization, institutional factor, urban knowledge development, knowledge management, foreign policies, laws and regulations, cultural-native, knowledge-based city development, policies, domestic, cultural conflict, and urban geography, in order from high impact to low impact, as well as dimensions of urban geography, cultural conflict, internal policies, knowledge-based city development, cultural-native, laws and regulations, foreign policies, knowledge management, knowledge development urban, institutional factor, internationalization, infrastructural, education and technology, skill and expertise and development are respectively from high effectiveness to low effectiveness.

Evaluating the performance of countries in international markets and measuring how they utilize allocated resources provides a lucid picture of the state of business management in countries also assessing performance sustainability in international markets, is one of the important issues in predicting international trade. In international markets knowledge of countries' performance leads to the recognition of their economic and non-economic management statuses even more it is used to allocate financial support of global organization. In the present article, an attempt was made to design a model capable of examining the performance of nations in international markets by both economic and non-economic dimensions in the presence of undesirable factors and two preparation and exploitation stages of existing platforms and also assessing the sustainability of countries' performance in the studied period which is quite innovative. Then, data from 21 countries, from 2010 to 2017 were evaluated to test the model. The results indicated that the model is capable of examining the performance of countries and assess the sustainability of the countries over a period of time. According to the results of this model, an attempt was made to evaluate Iran's performance status among homogeneous countries and provide a roadmap for enhancing Iran's performance

The present study explained the effective components' role in the relationship between investment efficiency and tax avoidance. The study's statistical population is the firms listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 128 companies were selected as the research sample in the 8 years between 2014 and 2021. Data for measuring the variables were collected from the Codal website and the companies' financial statements; preliminary calculations were made in Excel; then, the research hypotheses were analysed and tested using a multivariate regression model with panel data in Stata and Eviwes software. The results show that tax avoidance has a negative effect on investment efficiency. Also, the comparability and readability of financial statements have an inverse effect on the relationship between tax avoidance and investment efficiency. It can be concluded that the comparability and readability of financial statements weaken the inverse relationship between tax avoidance and investment efficiency. Other findings showed that the company's information environment has a direct and significant effect on the relationship between tax avoidance and investment efficiency, and competitive power does not significantly affect the relationship between tax avoidance and investment efficiency.

The purpose of this study was designing a model of financial flexibility functions for industrial infrastructure development of َAbadan oil refining com In this study,12 financial management specialists at the university level and the company participated as panel members in the quality department. In fact, in the qualitative part, which used Meta-synthesis and Delphi analysis, the aim was to identify the propositions of financial flexibility functions for the development of industrial infrastructure, and then in a small part with the participation of 18 managers and deputies of Abadan Oil Refining Company, Findings: Therefore, relying on meta-synthesis, first 14 studies were reviewed as a basis for evaluation to determine the themes of the statements of financial flexibility functions for the development of industrial infrastructure in the form of critical evaluation, based on which, 24 themes of selected propositions were entered into Delphi analysis in a checklist manner to determine the theoretical adequacy. In this stage, 4 propositions were removed during the two stages of Delphi analysis and a total of 20 propositions entered the quantitative analysis section, ie Total Interpretive Structural Modelling. In this section, the results show the themes of the statements of financial agility in the development of industrial infrastructure (P12); Reduction of financial constraints in providing resources for industrial infrastructure development (P17) and dynamics of evaluation of industrial infrastructure development plans (P18) were selected as the last level of the most effective reasons for financial flexibility for industrial infrastructure development in Abadan Oil Refining Company.

The article is devoted to the modern development of high technologies and computer technology greatly enhanced the development of automated banking systems of banking sector organizations and allowed the synthesis of information and communication technologies for their formation. The main purpose of the article is to select the main indicators for assessing the level of financial security of the banking system of the state and identify promising areas of its development using forecasting models. In the process of research such analytical functions have been used: polynomial, exponential, power and logarithmic. The authors believe that the information and analytical provision of the financial security of the bank is an information provision that combines, on the one hand, information work, that is, ways, means and methods of collecting the necessary information, and on the other - analytical work, which includes forms and methods of information analysis and processing, which ensures an objective assessment of the situation and the adoption of a balanced management decision. As a result, forecast models were built for each of the indicators and also, it has been found that most indicators of the banking system of Ukraine in 2021-2023 will remain at “unsatisfactory” and “critical” levels. In conclusions it was proposed to introduce measures that would be aimed at improving the reliability and stability of the banking system of Ukraine.

The Covid-19 outbreak has had a severe effect on the world economy. The company's business operations and profitability are damaged during the covid 19 outbreak. This deterioration is not only threatening the company’s survival position but also destroy the investor’s investment return. Therefore, it is vital to establish an effective early prediction technical method to foresee a corporate distress by a Pro-technical measurement to enhance the corporate sustainability. This study applies Altman Z-Score Model to as a Pro-Technology technique to the financial distress prediction of Malaysia’s Government Linked Plantation Companies (GLC-P) over a period of 10 years starting from 2012 to 2021. The significant contribution of the study is that the Z-Score Model provides an advanced indication tool regarding the financial stability of the respective GLC-P companies. The findings indicate that Financial Distress Prediction was dependent via in-time application of leverage, liquidity, activity, and profitability to the Altman Z-Score Model. Profitability and leverage were found to be superior prediction tool to financial distress.

Trying to retain the employees as the main capital of an organization seems highly substantial for the survival of any organizations. There are several influential factors to retain them and prevent them from leaving. One of these factors is favoritism in the organizations. The study examines the effects of favoritism on employee’s intention to leave in government organization with the mediating roles of burnout and alienation. Having reviewed the literature and in light of “Adams' Equity Theory”, the data was collected using a standard questionnaire from a total sample of 379 employees. The data was then analyzed using the Structural Equation Modeling (SEM) technique using AMOS software. The results of this study revealed that favoritism, which was investigated with two variables namely nepotism and cronyism, would have a positive and significant effect on the staff leave. Furthermore, the mediating role of burnout and alienation for the impact of nepotism and cronyism on employee leave was confirmed. This study serves as a reference for favoritism management in Iranian government organization. The study provides several theoretical as well as practical implications.