فهرست مطالب سعید جبارزاده

In traditional accounting systems, intangible assets are not recorded in financial statements, but they play a significant role in determining the market value of organizations. Relational capital is one of the intangible assets, which is defined as the role of the customer in the current and future income of the organization, and expresses the need for a new economic environment and change from a product-based economy to a customer-based economy. Therefore, it is important to identify the factors affecting Relational capital. According to its purpose, the current research is applied and based on the method, it is descriptive-causal. In this research, a 20-question questionnaire was prepared and adjusted to measure Relational capital, and exploratory factor analysis using SPSS software was used to find out the underlying dimensions of the research questionnaire. The research period was 2010 to 2022. Then, after discovering the dimensions of Relational capital, a confirmatory factor analysis was performed using Lisrel software, and finally, using R software and the sampling method of important points, the effect of Relational capital on banks' financial performance was investigated. The results of the factor analysis showed that interest on payment facilities and deposit interest are suitable indicators for the Relational capital factor. In the following, in order to explain the obtained model, the sampling algorithm of important points, which is one of the Bayesian algorithms, has been used. The results of the estimation of important points algorithm showed that the obtained model has considerable explanatory power.

Some studies have shown that investors' emotions can influence their financial and investment decisions, as well as stock returns; On the other hand, stock risk can also affect this relationship; Therefore, the present study has examined the moderating role of corporate governance system on the relationship between investors' emotional tendencies and changes in stock returns of companies listed on the Tehran Stock Exchange. In this study, the independent variable is investors 'feelings and the dependent variable is stock return fluctuations. To test the research hypotheses, the research model estimation method in the form of panel data and analysis based on the model of fixed effects and random effects by Eviews software based on composite data has been used. The sample includes 139 companies listed on the Tehran Stock Exchange in the period 1394-1399, which have been selected by a systematic elimination method. Findings showed that there is a significant relationship between investors' emotional tendencies and fluctuations in stock returns. Also showed that the variable of institutional shareholders can moderate the relationship between investors' emotional tendencies and fluctuations in returns.

The purpose of this research is credit rating of companies. For this purpose, in the first step, by studying the research literature and methodology of the top credit rating institutions, 10 variables that had the greatest impact on determining the credit quality of companies and are relevant in Iran's environment were used as the basis for credit rating. These variables are in two parts, quantitative and qualitative, all of which are quantified based on accounting information. Based on these variables, the information of 146 companies and 730 years of companies admitted to the stock exchange for the period of 2015 to 2019 were extracted for the credit rating of the companies from the data coverage super analysis model proposed by Hadi Vinche (2012). After that, the companies were placed in 9 categories using the K-means clustering method (Standard & Poor's 2021). To validate the model, the accuracy of the model was determined using the risk of default based on the leverage ratio of the total credit facility to the market value of the owners' rights. The result of the research included determining the credit rating of the investigated companies according to the selected indicators, each of which was assigned a rating from AAA to D. These ratings indicate the relative financial ability of companies to pay their debts on time. The closer the company's rating is to D, the lower the financial ability is, and the closer it is to AAA, the higher it is. The results show the selection of the influencing indicators in the credit rating and the correct determination of the credit rating.

The purpose of this study is to provide a model of factors affecting cost stickiness. Mixed research in terms of practical purpose of the data theory theory method has been used to collect qualitative data. The scope of the research includes collecting participants' opinions through interviews for the year 1400. The spatial territory of this research is Iran. In this study, the statistical population includes professors and experts in the field of accounting. To interview 58 people who have sufficient knowledge and understanding of the subject. was selected.Findings indicate that causal statements such as political uncertainty, economic growth and sanctions, company-specific characteristics and the ability of managers affect cost stickiness, agency costs, and based on these statements, strategies such as benefiting from highly capable managers focus. Intellectual capital and intangible assets, diversification of production and use of flexible policies of warehousing and sales, privatization and corporate governance were presented and finally a conceptual model for cost stickiness was presented.