فهرست مطالب جمیله شاکری

The aim of the current research is to investigate the impact of sustainability reporting on the company’s reputation, taking into account the moderating role of the opportunistic behavior of CEOs of companies listed on the Tehran Stock Exchange. For this purpose, a sample of 145 companies admitted to the Tehran Stock Exchange between 1390-1401 was selected, and the information was obtained using the data available in Rahavard Navin software and the review of the reports and financial statements of the companies admitted to the Tehran Stock Exchange through Reference to the official website of the Tehran Stock Exchange was collected; And the correlation and regression tests of the hypotheses were tested using Eviuse 10 software. The results of the first hypothesis test showed that there is a significant relationship between sustainability reporting and company reputation. The results of the second hypothesis test showed that the CEO’s opportunistic behavior has a significant effect on the relationship between sustainability reporting and the company’s reputation.

Higher investor sentiment raises the problem of overinvestment, and a higher level of ownership by uninformed investors provides a stronger incentive for managers to satisfy investor sentiment, resulting in greater overinvestment. Low sentiment increases foreign financial spending and limits investment and employment. Therefore, the purpose of this research is to investigate whether investors’ feelings and ownership structure have an effect on the company’s investment. The statistical research population of companies admitted to the Tehran Stock Exchange, with a sample of 145 companies between 1390 and 1401, using multivariable linear regression and panel data to estimate the hypotheses, the research results showed that investors’ feelings have a significant effect on the company’s investment. It was also observed in another research hypothesis that the ownership structure has a significant effect on the company’s investment.

With the increasing expansion of joint-stock companies and the diversification of their capital structure on the one hand and the emergence of severe financial crises in the macro and micro dimensions on the other hand, the owners and various stakeholders of the companies are trying to create a cover and shield to protect themselves against These are the risks and this issue has led them to use predictive tools and models to evaluate the financial strength of companies. Based on this, the purpose of this research is to investigate the impact of economic uncertainty and the risk of falling stock prices with regard to the role of mediator. be intellectual capital. The current research is practical in terms of its purpose, and in terms of method, it is a causal (post-event) type of research. The statistical population of the research was the companies admitted to the Tehran Stock Exchange, using the method of systematic elimination, 144 companies were selected as the research sample in the period between 1394 and 1401. To test the research hypotheses, logistic regression was used using Eviuse software. The results of the research showed that economic policy uncertainty has a significant effect on the risk of falling stock prices, and intellectual capital has a mediating role on the relationship between economic uncertainty and the risk of falling stock prices. On the other hand, human capital, structural capital and physical capital also have a mediating role on the relationship between economic uncertainty and the risk of falling stock prices.

Following fundamental changes in the competitive landscape, some research focuses on how product market competition affects corporate investment. In fact, labor costs account for more than two-thirds of the value added of the economy as a whole and represent a significant portion of total production costs. Accordingly, the present study examines the relationship between competition in the product market and the efficiency of manpower investment. The present research is applied in terms of purpose and is methodological in terms of causal (post-event) research. The statistical population of the research is the companies listed on the Tehran Stock Exchange and using the method of systematic elimination of 141 companies as a research sample in the period between 2014 to 2020 was selected. The results showed that competition in the product market and the efficiency of manpower investment improves. Thus, although recent studies show a prominent role of product market competition in shaping firm R&D and investment decisions, the results of such studies can not be used to infer the impact on labor investment decisions. This is because capital and labor investments are different in terms of adjustment costs, which indicates an important driver of investment strategies and differences in the impact of competition on the company's labor and investment.

Firms that benefit from investment outcomes encourage managers to improve the quality of firm performance through the activity of firm profit manipulation. Also, good corporate governance can improve performance and long-term economic value for investors and shareholders. Based on this, the purpose of this research is to examine the relationship between information asymmetry and profit management with an emphasis on the dimensions of corporate governance. The statistical population of the research is the companies admitted to the Tehran Stock Exchange, and 149 companies were selected as the research sample using the systematic elimination sampling method. The research period was between 1394 and 1401. To test the research hypotheses, multivariable linear regression was used with the help of Evoz software. The results of the research showed that there is a significant positive relationship between information asymmetry and earnings management, also the percentage of ownership of institutional shareholders and the percentage of ownership of the board members on the relationship showed a significant effect between information asymmetry and profit management.