فهرست مطالب فاطمه صراف

This study measures the credit risk and capital adequacy according to the size and governance structure of the banks admitted to the Tehran Stock Exchange. The data used in this research includes the financial data included in the audited financial statements of 22 banks admitted to the Tehran Stock Exchange Organization, which were collected in a panel form and in the period of 2019-2019.In order to investigate the impact of ownership concentration and ownership structure on the credit risk-taking behavior and capital adequacy of banks, the variables of shareholders with shares greater than one percent are used as ownership concentration and the variables of corporate, family and government ownership shareholders are used as ownership structure criteria. has been The results show that the increase in ownership concentration leads to a decrease in credit risk and capital adequacy in the bank. Also, government ownership has a negative effect on credit risk, and family and corporate ownership has a positive effect on banks' risk-taking. Also, all three ownership structure variables have a negative effect on bank capital adequacy. In other words, increasing the concentration in all three variables reduces capital adequacy. These findings show that the appropriate ownership structure can limit the bank's risk-taking activities according to the risk level of each bank.​

Non-argumentative approaches such as the impact of people's emotions, perception, moral backgrounds and also some aspects of psychology can have profound effects on decision-making by people, and empirical researchers have recognized the impact of these factors on accounting and financial issues since the past decades. Therefore, the main goal of the current research is to investigate the inflated perceptions of finance literacy as one of the psychological and non-argumentative dimensions and its role in financial decision making. This research is in the field of applied research. Standard and researcher-made questionnaires were used to collect data. The validity of the questionnaires was confirmed by experts and its reliability was confirmed through Cronbach's alpha. To analyze the research data, logit and probit models were used based on Stata 15 software. The results indicate a negative and significant effect of inflated perceptions of financial literacy on managers' financial decision-making, and therefore it is recommended to moderate them by providing more information or counseling, considering that the origin of cognitive errors is incorrect reasoning.

Banks and credit institutions through attracting financial sources in the form of bank deposits and allocation them in the form of variety of loans, play an important and vital role in the economy of any country. Banking activities, due to Special features such as, high leverage degrees, existence of maturity mismatch between assets and liabilities, contagion the problems to other institutions, and the last but not least, having direct impact on Macroeconomic conditions, necessarily requires risk acceptance, which depends on the dimension, complexity of activity and degrees of systematically important and in the lack of effective supervision, can affect both economy and financial systems, domestically and even internationally. Systemic risk is the probability of sudden fall in total financial system and can lead to instability or chaos in financial markets. The systematically important institution is an entity that in the event of a crisis due to its special characteristics such as, size, market share, interconnectedness, cross boarder activities, complexity and etc. can have important effects on domestic or even international macroeconomic condition. So, the importance of Convergence in the field of managing banks and existent of homogenous rules and regulation in this very important industry is completely obvious. Considering that no study and research has been done about systematically important banks in Iran, the main goal of this research is to develop the methodology to determine systematically important banks in Iranian banking system and then measuring Systemic risk using ΔCoVaR and MES. The time period under review is from the beginning of 2014 to June 21, 2022. The results show that there are many qualitative similarities between the systemic risk calculated by theΔCoVaR and MES, despite the numerical differences. Also, according to the results of both methods, Tejarat, Parsian, Pasargad, Saderat, Novin Eghtesad and Mellat had the highest to lowest level of systemic risk in the study period respectively.

Financing has always been one of the challenges for new businesses and startups. Traditional financing methods often fall short in meeting the financial requirements for success in these ventures. It appears that start-up businesses need innovative financing approaches. This is particularly crucial given the significant impact of investors' decision-making errors in the economic and political landscape of Iran, leading to the emergence of behavioral distortions. Therefore, the current research aims to explore the financing strategies of start-up businesses, with a specific focus on venture capital and the influence of behavioral distortions.

The research method is descriptive-analytical, and data collection was conducted through library study.

The primary advantages of bold financial funds compared to other financing methods include the flexibility in the amount and method of repayment. Additionally, in this financing method, risk is fundamental, and the funding provider has complete control over risk management. Risk management is crucial in bold financial funds, as any mismanagement can lead to losses. Maintaining a relative stability in the fund's risk size can increase its success rate in the market. Investment management strategies that aim to keep the capital amount balanced are essential. It is important to always maintain a certain amount of fixed capital in the fund account. Another key factor in enhancing the performance of Iran's bold funds in risky conditions is predicting financial risks. Financial risk prediction is crucial as incorrect estimation and analysis can result in capital loss for funds. To predict and control financial risks effectively, funds should identify and assess each risk's impact.

In the discussions of behavioral finance, Iran's bold funds should specially investigate the behavioral characteristics that affect investors' decisions. When discussing financing start-up businesses in Iran and bold financial funds, it is crucial to consider the type of decision-making by investors and the factors that influence their decisions, while taking into account behavioral biases. This is particularly significant in Iran's financial markets, as investors' decisions are influenced by a variety of errors.

Behavioral finance is a relatively new field; But it is rapidly evolving to provide explanations of an economic decision by cognitive psychology, economic theory, and conventional finance. Behavioral finance explores the influence of psychology on the behavior of financial professionals and its subsequent effects on financial markets. The main goal of the current research is to model the bias errors of managers' financial decision-making with a multi-level approach.This research is in the field of applied research and has been investigated in two societies. The first community is experts and experts in the field of auditing, accounting and senior managers of stock companies and the second community is auditors and managers of stock companies.To achieve the goals of the research, 75 bias errors were entered into the fuzzy Delphi model and the most important bias errors were identified. In the following, there are 5 groups of variables including the influence of macro variables, intelligence, managerial intelligence; Personality and decision-making bias errors were evaluated at different levels (high, low and medium). The results showed; All groups in different intensity and level of significance; They affect different levels of managers' decision-making, and the impact of errors on low-level decision-making is more significant and stronger; On the other hand, based on the results of increasing the level of work experience, there is a u-shaped behavior on managers' decision making. The effect of inflated perception on meaningful decision-making levels was also evaluated. The variable of managerial intelligence, macroeconomic indicators and personality therapy also had a significant effect on different levels of decision-making.

In today's societies, auditors are professionally engaged in various and wide sectors of financial fields.Each auditor chooses a specific political ideology based on his culture and beliefs.Professionalism, along with different ideologies, can reduce organizational professional conflicts and cause them to occur and intensify.In this article, the role of political ideology and professionalism of auditors on professional conflict has been investigated.The statistical population of this research includes 314 auditors working in the audit organization and other audit institutions, and the required data were collected using three standardized questionnaires and analyzed from the structural equation model using SPSS22 and LISR8.8 statistical software.The findings indicate that auditors with conservative political ideology have a negative and inverse effect on professionalism. But the auditors of liberalism political ideology have a positive and direct effect on professionalism.In the event that conservative political ideology and liberalism do not have any effect on organizational professional conflict. And auditors' professionalism has a positive and significant effect on organizational professional conflict

The present study investigates the effects of various dimensions of social responsibility on improving the non-financial performance of companies based on the MLP model of the neural network of genetic algorithms. For this purpose, the information of 107 companies listed on the Tehran Stock Exchange for a period of ten years in the period from 2009 to the end of 1397, was extracted and the research variables were calculated and the necessary statistical tests were performed. The method of the present study is descriptive-correlational and its design is experimental and the post-event approach is used. Using statistical and econometric methods, the hypotheses were examined and tested. Findings indicate that based on non-financial performance indicators, social dimension of social responsibility on structural capital changes, positive and significant effect, legal dimension of social responsibility on human capital change, positive and significant effect, social dimension of social responsibility on human capital change, It has had a positive and significant effect. By analyzing the data with the help of artificial neural network model and calculations of perceptron and hyperbolic tangent equal to 1 from MATLAB software, which out of the six existing hypotheses, three hypotheses are significant and confirmed that the social dimension of social responsibility on structural capital changes with the highest tangent Hyperbolic 1 The maximum effect factor is set as the optimal output.

Political ideology is widespread in today's organizations. The labels liberal and conservative often represent fundamental beliefs and values. People's political ideology is unique to each individual and guides the decisions and behavior of the members of the organization either willingly or unwillingly. The potential for the emergence of organizational professional conflict in work environments is increasingly growing. Efficient organizations with a high adaptability capacity seek to respond to the changing demands of customers and environmental changes so that they can deal with the forces and obstacles that are constantly present in the organization, and the survival concern of any organization depends on how to deal with conflicts. The purpose of this research is to investigate the effect of political ideology on auditors' organizational professional conflict with the mediating role of organizational adaptability
The present study is a descriptive applied research that the research data using standardized questionnaires by a sample of 314 questionnaires among the auditors working in the audit organization and trusted audit institutions in the year 1400 in a random probability distribution and the research data using the structural equation model using softwares 22 SPSS and 88 LISREL statistics have been analyzed. The research results show that auditors with conservative political ideology have a direct effect and liberal auditors have an inverse effect on organizational adaptability; But conservative political ideology and liberalism have no significant effect on organizational professional conflict. Also, auditors' organizational adaptability has a negative and opposite effect on organizational professional conflict.

Planetary movements affect plants, animals and humans in an intelligent way. Financial astrology begins with the observation of market behavior when two planets interact, an ancient science that describes the influence of planets on natural events and human behavior. This ancient science is rooted in thousands of years of observation and experience in many civilizations. Financial markets, as a small subset of the human social environment, are influenced by these astronomical activities. This research has been conducted with historical knowledge and research of scientific literature and research history with the aim of increasing knowledge in the field of financial astrology and familiarizing with its applications in stock markets as a theoretical and promotional research. By examining the sources, the rules of using astrology in the stock market, how to use the events of the moon and the effects of the planets on the financial markets were extracted. The results of this research indicate the suitability of financial astrology for temporal analysis of financial markets.

It is very important to distinguish how the volatility in the return of assets occur. For this reason, in recent years, realized volatility and frequencies of daily volatility recognition studies have been developed. This study uses stock prices of 30 big companies of Tehran Stock Exchange during the years 1390 (2011) to 1394 (2016) and calculates the realized stock volatility during trading days using the HAR-CJ model to examine the effect of size and intensity of price jumps in predicting index volatility. The results showed that the development of HAR-CJ and HAR-RV-CJ models using the size and intensity of jump did not have a significant effect on improving the index volatility prediction but, to a small extent, the model prediction performance Adjusts for index volatility. Also, using intraday jumps instead of daily jumps, does not improve the performance of the prediction model.

Identifying and prioritizing factors affecting financial resilience in Tehran Stock Exchange companies in order to prevent bankruptcy.The research method is exploratory from the point of view of the practical goal and the method of data collection, and the data analysis mechanism is based on meta-composite method and focus groups. Papers related to financial resilience including 40 articles and works were selected and analyzed based on valid criteria among 110 articles and works. The second statistical population included experts in the field of financial resilience, who were finally determined to be 10 people, and due to the conditions and limitations of the Corona pandemic, they provided opinions and suggestions remotely. By applying the seven stages of metacomposition, a conceptual model was obtained in six conceptual layers, categories and codes. Concepts and topics were included in each of the layers, and finally 28 categories were identified. In order to validate the quality of the obtained model, based on the opinions of experts, it was obtained in the form of focus groups, and the conceptual model was approved by the research experts. According to the findings from the implementation of the hybrid process in identifying the dimensions and categories of financial resilience, which can be a basis for future researches in the direction of how to implement financial empowerment policies and maintain financial resilience in

Political ideology has increasingly affected organizations, affecting the decisions and behavior of members, both intentionally and unintentionally. The terms 'economic conservative', and 'social conservative' denote fundamental beliefs and values. Auditors working across various financial sectors often adopt a political ideology that reflects their cultural backgrounds, and personal beliefs. Adaptable organizations react to altering client expectations and environmental changes, constantly resolving resultant issues. The capacity to handle these disputes is critical for any organization's long-term success. The adaptability of professional auditors, affected by their ideological stances, can either reduce or exacerbate these conflicts. Regarding the methodology of this research, it uses a descriptive and survey-based approach, categorized as field research. The study's sample includes 413 professionals from all levels of the auditing field, working at the Auditing Institutes validated by the Securities, and Exchange Organization of Iran and Iran's Auditory Organization in the year 2021. These individuals were selected as convenient samples. Data collection involved four standardized questionnaires, with analysis conducted using structural equation modeling. The findings show that auditors with a social conservative mindset have a direct impact on organizational adaptation, but auditors with an economic conservative mindset have an opposite impact. Social conservatism in auditors negatively affects professionalism, while economic conservatism has a positive impact.political ideologies do not significantly affect the organizational professional conflict. The mediating variable of auditors' organizational adaptability is negatively associated with organizational professional conflict, whereas the mediating variable of professional orientation positively correlates with it.

Investment efficiency is achieved when the company invests only in all of its current positive net worth projects. Of course, this scenario works if the market is complete and there are no imperfect market issues such as incorrect selection and agency costs.Regardless of the investment opportunities that have a positive net present value, underinvestment, as well as the selection of projects with a negative net present value, indicates inefficiency of investment, because managers must optimally invest in projects that create value for the company; That is, they accept positive net worth plans and reject negative net worth plans. The purpose of this research is to apply the neural network and genetic artificial intelligence algorithm in explaining the effect of performance criteria to predict investment efficiency. For this purpose, the financial information of 139 companies between 1389 and 1398 was used using genetic artificial intelligence and neural network methods. The results indicate the effect of performance criteria on investment efficiency and also the results showed that the neural network artificial intelligence method has higher power than the genetic artificial intelligence method to predict the investment efficiency of companies listed on the Tehran Stock Exchange.

The results of the studies and surveys show that the implementation of the performance audit in the country is not favorable and its goals have not been achieved. The aim of the research is to identify and formulate the best performance audit strategies using Delphi, SWOT and structural-interpretive techniques in order to provide a suitable road map and realize its goals. The research method is a descriptive survey of the applied type and the measurement tool is a paired questionnaire based on the interpretative structural standard. The sample size of the research is 14 experts of the Supreme audit court who were selected by the purposeful sampling method and the time of the research is 2022. The relationships between twenty-six strategic factors for the implementation of performance audit in the Supreme audit court, including seven strengths, six weaknesses, six threats and seven opportunities, were examined and performance audit strategies were presented. The findings of the research show that the Supreme audit court should act based on the orientation based on the extracted strategies, and as a result, aggressive orientation is a suitable approach for the Supreme audit court. Reforming the organizational structure and reward system, protecting audit independence, neutralizing political pressures, amending inefficient and contradictory laws, creating or strengthening the necessary infrastructure, developing performance audit standards, optimal use of scientific and research capacities, protecting auditors' professional competence, neutralizing the effects of sanctions. International is one of the most important performance audit strategies based on structural-interpretive analysis.

Financial health means the ability to profitability and continuity of activity of the economic unit, which is very important for all shareholders and stakeholders, and basically all stakeholders in economic units are interested in having appropriate tools that can assess and predict the profitability and continuity of activity. The purpose of this study is to identify the factors affecting financial health and predict the degree of financial health of companies listed on the Tehran Stock Exchange. For this purpose, the data of 138 companies (1104 companies-years) during the years 2011 to 2018 and Matlab software were used to test the research hypotheses. Variable selection test performed using artificial intelligence algorithm to analyze neighboring components showed that among the criteria of the management system, the ratio of non-executive managers, the ratio of institutional owners, the size of the audit committee and the independence of the audit committee and change of CEO to explain the financial health of companies. Also, in order to predict the degree of financial health of companies listed on the Tehran Stock Exchange, the decision-oriented algorithm of the decision tree was used. The financial health of companies listed on the Tehran Stock Exchange

The development of the financial market in Islamic countries, like all the countries of the world, has been among the main goals of the government and government institutions as one of the most important pillars of economic development. For this reason, the increasing development and progress of financial operations in these countries and the improvement of the level of financial services in Islamic markets in the world have caused the serious efforts of thinkers and activists in this field of business activities to form Islamic capital markets.

The current research shows the dynamic relationship between strategic goods and Islamic financial markets in Iran using SVAR-CCC structural vector autoregression model for the years 1991 to 2019.

Based on the estimation results of the CCC model, oil price has a high correlation with the yield of foreign exchange earnings, the amount of liquidity and the development index of financial markets. Also, based on the estimation results of the SVAR-CCC model, an incoming impulse from the area of oil price, exchange rate and liquidity volume, respectively; It reduces the development of financial markets by 11%, 29% and 4%.

Originality / Value:

 due to the fact that our country is highly dependent on import demand due to consumption, therefore, with the increase in oil revenues, the total demand in the economy increases, and due to the lack of production power in the industry and agriculture sector, with the increase in demand by consumers of goods and services, the general level of prices (inflation) also increases, in this situation and to prevent the general level of prices from increasing again due to the increase in demand in the country, imports (which are a direct function of income) from other countries increase, rather than inflation be prevented

The purpose of this paper is to provide a comprehensive model for research methodology in accounting by Meta-synthesis method. For this purpose, by examining in foreign and Persian databases, search in all researches done in the world and Iran regarding research methodologies in the fields of accounting, management, finance, humanities, social sciences, etc. with a time limitation from 1976 to 2020 . The approach of this research is qualitative and Meta-synthesis. Using the 7-step method presented by Sandlowski and Barroso (2007) through a review of 663 books and articles, a comprehensive model of research methodology (consisting of 168 methods) in accounting is presented. The final model presented in this research enables the researcher to extract the most appropriate method from the model classifications to answer the research questions. This model can be a comprehensive basis for accounting researchers around the world to determine the appropriate research method for their research.

Fluctuation Forecasting has always been one of the most important issues in financial markets and has attracted the attention of many academic researchers and activists and investors in financial and Capital markets in the past few decades. In the present study, the fluctuation of Total index and Dividend and Price index of the Tehran Stock Exchange were predicted using a harmonic quantum oscillator model. Monthly data of logarithmic return of total index and Dividend and Price index were collected and calculated in the period of April 2012 to March 2021 as a time series. In terms of purpose, this research is applied and in terms of its nature, it is part of descriptive-analytical studies. In order to implement the harmonic quantum oscillator model, the probability density function and the Fokker -Plank function were used and the prediction results were also compared with the random geometric Brownian motion model. In total, six hypotheses were examined based on the ratio of the Mean Absolute Percentage Error. The results of the hypotheses showed that in the total index of the stock exchange, the Harmonic Quantum Oscillator model for short-term (24 months), medium-term (48 to 72 months) and long-term (96 to 120 months) time periods compared to the geometric Brownian motion model. It has higher accuracy in predicting fluctuations. However, in the Dividend and Price index, this efficiency was observed only during short-term periods of 24 months and medium-term periods of 48 to 72 months, and for the long-term period of 96 to 120 months, the Harmonic Quantum Oscillator model cannot be considered a suitable approach for predicting fluctuations.

The aim of the current research is to investigate the interactive role of board gender diversity on the relationship between environmental information disclosure and financial performance in the Tehran Stock Exchange. For this purpose, the information of 115 companies was used during the period of 2014 to 2014. Hypotheses testing was done through regression and generalized least squares method. In order to measure financial performance, two measures of asset return and Kitobin ratio were used. The results of the research showed that there is a positive and significant relationship between the disclosure of environmental information and the financial performance criteria of companies. Also, the results showed that gender diversity in the members of the board of directors increases the intensity of the positive relationship between the disclosure of environmental information and financial performance.

The main purpose of this study is to investigate the effect of the business cycle and operational efficiency of the cash flow cycle on performance appraisal criteria in the Tehran Stock Exchange. In order to reach this purpose, we were using the data of 120 manufacturing companies active in the Tehran Stock Exchange during the period 1392 to 1397, using the independent variables of cash flow cycle and net business cycle of the company by multivariate regression method, with the help of Eviews software, economic value added indices, return on assets, return on equity as a dependent variable of role-playing performance indicators to achieve the objectives of the study.The results indicated that the cash cycle and the business cycle had a positive and significant effect on the return on equity. Finally, the results indicate that the cash cycle and the business cycle have an inverse and significant effect on value-added and return on assets, and the research hypothesis has been confirmed.

Many companies are using the environmental accounting system to find a suitable way to report and disclose information to the public. Evidence shows that the information provided by the green accounting system is useful for users and plays an important role in their decisions. Industrial, refineries and power plants and smelting and steel companies. These economic actors, their investors, and on a larger scale, society as a whole, will never achieve this success unless they are indifferent to the threats to human and environmental well-being in the long run. In such situations, governments, stock exchanges, markets, investors, professional legislators, academics and other community activists call on companies to be clear about their goals, performance and impact on sustainability. The main purpose of this study is to identify the financial factors affecting green performance in the steel industry. In order to achieve this important, the research was conducted during 1399 and 1400 in two separate stages.