فهرست مطالب سهراب عبدی

Accumulation of negative information and bad news concealment inside the firm lead to bulk negative news about the firm. The sudden disclosure of this negative news is to increase the risk of the stock price crash. In this regard, it is logical to expect that the announcement of forecasted earnings that affect the information accessed by investors will produce an effect on stock price crash risk. This study aims to explore the effects of managements’ forecasted earnings attributes on the future stock price crash risk. To achieve this, we have screened 101 firms from among accepted firms in Tehran Stock Exchange during 2003-2017. And, multiple regression is used to test our hypotheses. Our findings suggest that the forecasting error attribute exerts a positive and significant effect on the stock price crash risk in the Tehran Stock Exchange; whereas, the effect produced by the frequency of the forecast is not statistically significant. Moreover, controlling for the effect of forecast error attribute, manager optimism leads to an increase in stock price crash risk when forecasting with a single criterion. However, we observed that a second criterion mutes the manager optimism effect.

The aim of this study was to investigate the prediction of academic procrastination by emotional regulation and academic burnout. Regarding data analysis, this research was a correlation-descriptive study with an applied objective. The statistical population of the study consisted of University of Isfahan students. Based on Cochran sampling formula, 200 students were selected by cluster random sampling. Difficulties in Emotion Regulation Scale, Academic Burnout Inventory, and Procrastination Scale were used as questionnaires. The data were analyzed using SPSS-22 statistical software. Correlation analysis was used to investigate the relationships and also stepwise regression was used to predict the variables. Results of correlation analysis showed that academic procrastination and its subscales (other than the lack of emotional awareness) had a significant relationship with academic procrastination. Moreover, all the three subscales of academic procrastination – i.e. emotional exhaustion, skepticism and pessimism, as well as academic self-efficacy – had a significant relationship with academic procrastination. A negative relationship was found between academic procrastination and the students' grade point average. The results of regression analysis also showed that academic self-efficacy, lack of emotional clarity and emotional exhaustion were able to predict academic procrastination.

Earnings forecast by managers, is a sign of managers' personal information delivery along with their claims confirmation which helps investors to better understand the relationship between the manager's forecast and the firm's future performance and correctly pricing the securities. In this regard, product market competition is one of the external regulatory mechanisms that plays a role in the disclosure of information to investors and affects forecasted earnings properties. Also, public/private ownership is effective in disclosure of information by managers and has an important role in building competitive environment in market and in interaction with the amount of product market competition, can has impact on the quality of information disclosure by managers. Hence, the aim of this research is to investigate the effect of product market competition on the accuracy of managers' forecasted earnings and the impact of ownership type on their relationship. In order to achieve the goal of the research 86 firms among during the period from 2007 to 2016 were screened in the community. According to the findings, the impact of product market competition on the accuracy of forecasted earnings is significantly positive. So, competition as a control mechanism has an effective role in disclosure of information by firms and leads to more accurate forecasts by managers. But the effect of state (public) ownership on earnings forecast's accurate is not significant. The results also show that the state ownership in interaction with product market competition hasn't significant impact on the accuracy of forecasted earnings.

The aim of this research was to determine the impact of voluntary information disclosure on informational content of share price. In this regard, future earnings response coefficient was used to determine the informational content of the share price about the future income information. Furthermore, share price synchronicity was used to evaluate the informational content of the share price about firm-specific information. To this end, it was attempted to select 98 firms listed in Tehran Stock Exchange (from 2005 to 2016). The analyses indicated that the voluntary information disclosure improved the informational content of share prices in terms of the future earnings. However, it was indicated that the voluntary information disclosure did not affect the informational content of share price in terms of firm-specific information. So, voluntary information disclosure increases the capability of the investors to predict the future income and, consequently, future income information will be reflected in the share price.

Using structural equation modeling approach, this research aims to explore the effect of agency costs on stock price crash risk. For this purpose, 110 publicly listed firms from Tehran Stock Exchange for the period 2002 to 2014 are selected as final data set. As an independent variable, the observable variables such as firm size, leverage ratio, profitability ratio, Tobin's q, assets utilization ratio and free cash flow ratio are used to proxy the agency cost. In addition, stock crash risk based Hutton et al. (2009) and Kim et al. (2011, 2014) models are used as depend variable and disclosure quality, CFO opacity and earnings opacity are entered to the model as control variables. The results showed that agency costs have a negative and meaningful effect on first index of stock price crash risk but there is no significant relationship between agency costs and other indices of stock price crash risk. Also, the results show That disclosure quality has a negative and meaningful effect on stock price crash risk but CFO opacity and earnings opacity have not significant effect on stock price crash risk.

The relationship between future earnings and current stock returns is called as future earnings response coefficient that indicates reflection of future earnings information in current stock price. The more information of firms be available to investors, their future earnings forecast will be more accurate. As a result, reflection of more future earnings information in current stock price, cause an increase in the relationship between future earnings and current stock returns. The aim of this study is to investigate the effect of product market competition on the future earnings response coefficient and also the moderator effect of institutional ownership on their relationship. To measure the future earnings response coefficient and the product market competition level, Collins et al (1994) adjusted model by Lundholm and Myers (2002) and Herfindahl-Hirschman Index is used, respectively. In order to achieve to the research goal, A total of 100 firms, including firms listed in Tehran Stock Exchange during the years from 2005 to 2015 were screened in the community. To test the hypotheses, a multivariate regression model with panel data is used. According to the results, the impact of product market competition on future earnings response coefficient, is significantly positive. Also, the effect of institutional ownership on the relationship between product market competition and future earnings response coefficient is significantly positive.

The aim of this study is to determine the effect of the income smoothing on the future earnings response coefficient taking into account the effect of the information environment. Future earnings response coefficient is used as a measure for evaluation of stock price information content which represents the relationship between current stock returns and future earnings. Information environment criteria include disclosure quality, firm size, number and accuracy of the management predicted earnings. To achieve the goal of the research, 115 firms listed in Tehran Stock Exchange during the years 2003 to 2014 were selected as a sample. Also, to test the hypotheses, multiple regression and panel data are used. The findings show that the income smoothing has a significantly negative effect on the future earnings response coefficient. Of the Information environment criteria, disclosure quality, number and accuracy of predicted earnings have a significantly positive effect on the future earnings response coefficient. The results show that the strong information environment causes the significantly increasing in the future earnings response coefficient through the income smoothing.

article studies the function of Islamic revolutionary committees during and after Islamic Revolution in Iran. The main question in this article is that what was the functions of islamic revolutionary committees during and after Islamic revolution of Iran in struggling against counter-revolutionaries. The research is a qualitative one and to analyze those functions, historical documents and data are examined.