فهرست مطالب جواد محمدی مهر

Integrated financial reporting provides investors with a comprehensive understanding and insight into the company and reduces the costs of obtaining information, processing, facilitating and combining relevant and effective information, and ultimately raising stock price awareness, improving information quality and facilitating more efficient capital allocation.The purpose of this study is to investigate the relationship between integrated financial reporting with earnings forecasting bias and stock price awareness. The statistical population of this research is all companies listed on the Tehran Stock Exchange and 167 companies in the period 1391 to 1399 have been selected by systematic elimination method. Also, to test the research hypotheses, a multivariate regression model based on composite data was used.The results of the first hypothesis indicate that there is a direct and significant relationship between integrated financial reporting and behavioral financial bias in stock price forecasting. The results of testing the second hypothesis showed that there is a direct and significant relationship between integrated financial reporting and accuracy of profit forecasting. Integrated financial reporting with disclosure of financial and non-financial information from the financial reporting process and corporate activity makes investors and analysts more accurate forecasts. The results of testing the third hypothesis showed that there is a direct and significant relationship between integrated financial reporting and stock price awareness. He said that by combining financial and non-financial information, the process of creating value for the company in the form of financial reporting makes the information content of stock prices informative and investors in stocks make optimal decisions according to rational investment theory.

According to the information approach, the social capital of the CEO improves the company's resource management and economic efficiency, and increases the coordination of the company's financial policies, thereby reducing information asymmetry. Hence, the purpose of this research is to investigate the relationship between the social capital of the CEO and the company's risk-taking and financial policies. The statistical population of this research is all the companies accepted in the Tehran Stock Exchange and 140 companies were selected in the period of 2015 to 2020 by systematic elimination method. Also, to test research hypotheses, a multivariate regression model based on combined data was used. The results indicate that there is a direct and significant relationship between CEO's social capital and the company's risk-taking, and it also indicates that there is a direct and significant relationship between CEO's social capital and the company's financial policies. The CEO's social capital opens the way for the circulation of information, the results of the managers' efforts in the company's financial policies are observed by the market forces, it reduces the cost of external financing, expands the participation of the stock market, and plays an important role in portfolio selection decisions.

different styles of conflict management for employees is a valuable issue that can affect job burnout; Also, the psychological pressure of role overload can increase job burnout. Considering the working conditions and environment of public sector accountants, who are exposed to job burnout, in this research, the effect of conflict management styles (including collaboration style, dominance style, and avoidance style) on the job burnout of said accountants and the effect of role overload on this relationship was investigated. Is.

This research is practical in nature and survey in terms of method. The statistical population of the research includes public sector accountants in government agencies, municipalities and organizations under the judiciary (such as the country's property and document registration organization, etc.) and the statistical sample of the research is 390 people. The necessary data has been collected through a questionnaire.

The psychological stress factor of role overload has a positive and significant effect on job burnout. Regarding conflict management styles, cooperation style has a negative and significant relationship with job burnout; But despite the psychological pressure factor of role overload, this relationship is not negative and significant. Dominance style has a positive and significant relationship with job burnout, and role overload has a positive and significant effect on the mentioned relationship. Avoidance style, both directly and through role overload, has a significant effect on job burnout.

Public sector accountants suffer from job burnout under the influence of conflict management styles and role overload. By knowing the factors affecting job burnout, public sector managers can prevent their job burnout and minimize its effects in order to achieve organizational goals and optimal efficiency.

Based on theories, it is expected investors to be informed about profitability, make the decisions rationality without any emotional behaviors. The role of managers in strengthening the mechanisms of the company can increase the reliability of the profitability which is itself a factor affecting the investor sentiment. Therefore, the purpose of this study is to investigate the Effect of Board's Characteristics on Earnings Informativeness by Considering the Moderating Role of Investor Sentiment.This research is a library and analytical-scientific study and is based on the analysis of panel data (data panel). In this study, financial information of 136 companies listed in Tehran Stock Exchange during the 2010-2017 (952 companies-years) was investigated. Eviews software was used to analyze the results of the research.Based on the findings of this research, there is a negative and significant relationship between the Earnings informativeness and investor sentiment, as well as board's characteristics, including the independence, size and duration (experience) of the board, have a significant and direct effect. In this examination of the relationship between Earnings informativeness and the investor sentiment, it became clear that the independence, size and experience of the board would strengthen the negative relationship between them. In other words, these attributes contribute to the informativeness raising, as a result, less investor sentiment.