مطالب

The purpose of this study is to explain the relationship between the comparability of financial statements as a qualitative financial reporting feature with the expected risk of stock price crash. The statistical population of this research includes all companies admitted to Tehran Stock Exchange. In order to achieve the research goal, 81 companies were selected for the period between 2010 and 2017 as a sample of the study. The research aimed at being an applied research and the research method is in terms of the nature and content of the correlation. The research has been performed in the framework of deductive-deductive reasoning and for analysis of the research hypothesis; statistical analysis of the logistics has been assisted. The results of the research hypothesis test showed a significant and negative relationship between the comparability of financial statements and the expected crash in stock prices.

Recent studies show that individual investors tend to speculate on stock markets and hold shares with a lottery-like return. For this speculation of people have a significant impact on stock returns, individual investors must trade the same shares with the same time. The purpose of this study was to investigate the effect of the speculative bubble on the stock returns of companies in Iran. Following the design of the speculative bubble specification indexes, the transaction information was collected from the stock market in the five-year period from 2011 to 2015 and a sample of 106 companies was selected by systematic elimination method, which totaled 530 year-company. In this research, linear regression and correlation analysis were used to analyze the hypotheses of the research. To analyze the data and test the hypotheses, Eviews software was used. What can be said in the summing-up and conclusion of the general test of research hypotheses is that there is a speculative bubble in the Tehran Stock Exchange index. In addition, the speculative bubble has an impact on stock returns, and this effect has been confirmed in conditions of market boom and downswing. The results obtained in this study are consistent with the documents referred to in the theoretical framework of the research and financial literature.

One of the most important economic topics in every country is considering tax issues as a way of increasing the government's income through attracting public confidence by observing the principles of proceeding in the tax system of the country which might likely cause a national production boom, increase economic growth rate, reduce unemployment and the fair distribution of wealth. In this regard, since the majority of taxpayers in a country pay taxes and at the same time their rights might be threatened, it is therefore necessary to establish courts and tribunals for settlement of rights and resolving hostility, and because of the close connection of individuals with the issue of tax, they may refer to these authorities more than others. Accordingly, references must be made in accordance with a fair proceeding in order to best determine the rights of the modalities, which will not be achieved except through the adoption of fair trial principles that are endorsed and supported by international legal institutions and are accepted as the principles for the implementation of fair results in the global prosecution system. Today, there are several systems of tax proceedings in different countries, each of which has weaknesses and strengths in terms of affinity and fairness of fair proceeding principles. In this paper, by examining the tax jurisdiction of Iran, the United States, Britain, Germany and France, as well as the patterns of exploitation of each of these systems and comparing the tax systems of these countries with the accepted principles of fair proceeding, the degree of proximity or the distortion of the above tax systems into the principle of the implementation of justice, which should be the ultimate goal for lawmakers, will be studied.

Nearly four decades after Iranian-Egyptian diplomatic relations were severed, the two countries are yet to restore them. This is a result of the predominance of certain negative emotional attachments embedded in Iranian and Egyptian identities, which have clouded their respective attitudes toward one another. Mired in resentment against Arabism, the national component of the Iranian state identity catalyzes a disinclination to resolve problems with Egypt; in addition, Iran’s religious component carries resentment against Egypt as a state against Shia identification. The anti-western dimension of the Iranian state identity strengthens Iran’s negative emotional attachment to Egypt as a country allied with the United States and recently reconciling with Israel. On the Egyptian side, the Arab nationalism as the defining feature of the Egyptian state identity dictates estrangement from Iran and reluctance to engage with that. These negative emotional predispositions shape Iran and Egypt’s understanding of one another and, in the absence of pressing material interests, explain the continuous failure of the two countries to rebuild their relations.