مطالب

The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount of accrual-based, real, and reductive earnings management or not. This paper's method is descriptive-correlational based on published information from listed firms on the Tehran Stock Exchange during 2012-2018 with a selected sample of 187 firms (1309 observations). The method applied for hypothesis testing is linear regression using panel data. The obtained results from hypothesis testing show that corporate reputation has a negative and significant relationship with accrual-based, real, and reductive earnings management, which means highly-reputed firms, are less likely to embark on different earnings management types. Since this paper analyzes the emergent financial markets, like Iran, with extremely competitive audit markets to determine the effect of corporate reputation on different types of earnings management of listed firms on the Tehran Stock Exchange, it can provide useful information in this field.

Information flow is a key parameter in an economic activity that acts as the main factor in the capital market emergence, stability, and efficiency. The purpose of the current research is to investigate the effect of the environmental points of cooperate governance on the pricing of information asymmetry. In this regard, we have extracted data related to companies accepted in the "Tehran Stock Exchange" from 2009 to 2018, and a panel-data regression model was utilized to test research hypnosis. The results show that information asymmetry and environmental points of cooperate governance have a significant effect on the expected return (cost of capital) on an investment. In addition, the effect of environmental points of cooperate governance on the relationship between the information asymmetry and the cost of capital has been verified. Finally, the results show that environmental points of cooperate governance leads to the differences in the cost of capital in the different levels of information asymmetry.

Uni-furcation of assessment and instruction has recently been realized in the form of purposeful assessment scenarios; Assessment x̄ Scenarios (analogous to Noam Chomsky's x̄ Theory!). x̄ here refers to any of the triple assessment scenarios including Assessment for Learning (AFL), Assessment as Learning (AAL), and Assessment of Learning (AOL), plus pairing each with another or integrating all three (i.e., Integrated Assessment Scenario). Comparative investigation of the effect of each scenario as to developing language skills particularly listening skill seems to be an intact area. In a bid to fill this gap, 100 conveniently sampled Iranian female EFL learners of 13-19 years old were randomly divided into three experimental and one control group. Prior to the treatment, their listening ability was measured through a pre-test. Then, each experimental group; AFL, AAL, and Integrated assessment, experienced the listening instruction based on the principles of each specific scenario, while the control group was treated based on AOL principles. Their listening ability was then measured in the light of an identical listening post-test to the pre-test. ANOVA, used to check the comparative performances of all groups, showed that AFL and AAL groups significantly outperformed over the AOL group, but the integrated assessment group significantly outperformed the other experimental groups. While the findings yield support to the bifurcation approach, they generate more prospective areas for further research.

The present study aims to identify the components of professional ethics in the field of curriculum planning. Factors affecting professional ethics in the curriculum planners are investigated from the viewpoints of professors in the field of educational sciences so that the results can be used as the executive suggestions for the decision-makers in this regard. This study is an applied research in terms of aim, quantitative in terms of the data type, and a descriptive survey research in terms of the method. The statistical population of the study included all male and female faculty members in the field of educational sciences at Azad Universities of Tehran (including the Science and Research Branch of Tehran, Northern Tehran, Southern Tehran, and Islam Shahr Branches) (n=150). The sampling method included the randomized cluster sampling method in which 108 individuals were selected using the Morgan Table. The data collection method included a library and field design using a researcher-made questionnaire. Cronbach's alpha was applied to measure the reliability of the questionnaire; several experts were consulted to determine the validity of the questionnaire and face and content validity of the questionnaire was confirmed. The data were analyzed using the descriptive and inferential statistics. The results indicated that the share of the first five factors (i.e., commitment and accountability, affiliation and human relations, evolution and human traits, expertise and knowledge-based orientation, and interest in modification and development) is more significant in the variance of all variables compared to the share of other components. The contribution of these five identified factors was determined using the Friedman test as 3.16 (evolution and human traits), 3 (interest in modification and development), 2.97 (expertise and knowledge-based orientation), 2.94 (affiliation and human relations), and 2.78 (commitment and accountability), respectively.

The purpose of this study is to compare the implicit and Explicit curriculum in the personality development of junior high school students from the perspective of students. The research was applied in terms of purpose and survey in terms of method. The statistical population includes all female first year high school students in Bukan who are studying in the academic year 1399-1400. According to information received from the Buchan County Education Department, the total number of students is 1,620. In this part, multi-stage cluster random sampling method was used. In the first stage, from all the girls' schools of the first secondary school of Buchan city, 1 school was selected from each district in the north, south, east, west and center of the city, respectively, then two classes were randomly selected from each school (for one The questionnaire class role questionnaire on Explicit personality development questionnaire and for the other class the implicit curriculum role questionnaire on personality development questionnaire) and a total of 10 classes that were selected for approximately 28 to 30 people for each class, for a total of 300 (150 people in each group). Multivariate analysis of variance was used to analyze the data. The results showed that the implicit curriculum is more effective in the development of students' personality than the Explicit curriculum. The results also showed that the components of the obvious curriculum such as purpose, content, method and evaluation are effective on students 'personality development, among which the content component has the most effect and the goal has the least effect on students' personality development and finally That the components of the implicit curriculum such as the interaction of individuals, the organizational structure of the school, the social atmosphere of the school, and the physical structure of the school also affect the development of students' personality. Among these, the component of interaction between individuals has the most effect and the organizational structure of the school has the least effect on the development of students' personality.