مقالات رزومه محمدامین علی اکبری

The purpose of this research was the effect of liquidity ratio and return on equity on the guaranteed interest rate of bank deposits. The geographical area of this research was the banks admitted to the Tehran Stock Exchange and the time area was the years between 2017 and 2021. The current research is in the category of applied research, if the classification of types of research based on nature and method is considered, the current research method is in the category of descriptive research in terms of nature and it is considered in the category of causal research in terms of method. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the purposeful sampling method, 20 banks were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first, pre-tests of heterogeneity of variance, Limer's F test, Hausman test and Jarek-Ber test and then multivariate regression test were used to confirm and reject the research hypotheses (EVIEWS11 software). The results of the research showed that the liquidity ratio has an effect on the guaranteed interest rate of bank deposits. Return on equity affects the guaranteed interest rate of bank deposits.

The purpose of this study was to present a company value model based on financial ratios, intellectual capital and dividend policy. The spatial scope of this research was the companies listed on the Tehran Stock Exchange and the time domain was between 2017 and 2021. The present research is in the category of applied research. If the classification of types of research based on nature and method is considered, the present research method is in the category of descriptive research in terms of nature and is considered as a causal cause in terms of method. In this study, library method was used to collect data and information. In the data section, the research was done by collecting data from sample companies by referring to financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. In order to describe and summarize the collected data, descriptive and inferential statistics have been used. In order to analyze the data, first the variance heterogeneity pre-tests, F-Limer test, Hausman test and Jark-Bra test were used and then multivariate regression test was used to confirm and reject the research hypotheses. The results showed that there is a significant relationship between financial ratios and company value. There is a significant relationship between intellectual capital and company value. Profit-sharing policy affects the relationship between financial ratios and company value. Profit-sharing policy affects the relationship between intellectual capital and company value

The purpose of this research is to study the effect of stock returns and financial performance on the relationship between corporate governance and company value. The present study is an analytical research and its purpose is applied. Also, regression method is used to test research hypotheses. The method of collecting library information and data collection tools is the site of the stock exchange and the Rahavard Novin software. The statistical population of companies listed on the Tehran Stock Exchange is from 2011 to 2020. The findings of this study show that there is no significant relationship between corporate governance and company value. Modifiers of stock returns and financial performance make the relationship between corporate governance and company value significant and positive. In general, the findings of this study show that the effect of corporate governance on the value of the company due to market inefficiency and lack of awareness of those present in the capital market of the impact of corporate governance mechanisms is not considered and if investors react positively to corporate governance mechanisms. Show that this effect is reflected in stock returns and company performance.

The aim of this study was to investigate the characteristics of the accounting process for outsourcing decisions in cloud accounting. Cloud accounting information systems provide extensive and comprehensive network access per use; Compared to traditional accounting systems, they provide better opportunities for scale, better access to the software and hardware in question, greater control, and the potential for better collaboration with supply chain partners. The main outsourcing mechanism allows business groups to split into smaller processes and cross organizational or geographical boundaries, making processes more outsourced and improving flexibility in organizing process delivery, reducing Costs and focus on the core processes of the company. The statistical population of the study includes 384 members of the Accounting and Auditing Association in 2021. The content method, convergent and divergent, was used to assess the validity of the questionnaire, and the structural equation method by LISREL software was used to test the accuracy of the theoretical model of the research and to calculate the impact coefficients. The results showed that process repetition, expert workforce, information intensity and customer contact need have a positive and significant effect on cloud accounting users, and uncertainty has a negative and significant effect on cloud accounting users

The knowledge of whether monetary and financial policy uncertainties are effective on investors' emotional responses or not, gives hope to users and above all investors and financial analysts to achieve a fair price and follow That reasonable return on investment, develop an algorithm to use these variables as an early warning indicator in their decisions. The purpose of the article is to investigate the impact of monetary and currency policy uncertainty on the emotional tendencies of investors in selected stock exchange companies. This empirical study has been investigated using the GMM dynamic panel method for 109 companies admitted to the Stock Exchange and Securities Organization. The fitting results in the period from 2018 to 2019 indicate the positive effect of monetary and financial policy uncertainty on the emotional tendencies of investors, and this positive effect can be attributed to the important role of monetary and financial policy uncertainty in determining prices and explaining returns, especially for Stocks that are export and import oriented. This important issue should be taken into consideration by policymakers in formulating monetary and financial policies, whose purpose is to control the emotional and mass-like behavior of investors.

The purpose of this study is to investigate the effect of intangible assets value on profitability, productivity, capital structure, profit sharing policy and market price in companies listed on the Tehran Stock Exchange. The amount of intangible assets in the financial statements of companies can be extracted and to measure the profitability variable, the distribution of net profit over the total profit of the company and to measure the productivity of the selected model and also to measure the capital structure of the proposed model has been used. Also, the model of Didar and colleagues has been used to measure the profit sharing policy. In this regard, the financial reports of 100 companies during the financial period 2011 to 2020 have been analyzed using multivariate regression method based on consolidated data. The results indicate that the intangible assets variable has a direct and significant effect on the variables of profitability, productivity, capital structure, profit sharing policy and company value.

The purpose of this study is to investigate tax avoidance and investment efficiency by emphasizing the ability to compare financial statements and competition in the product market. Using a sample of 123 companies listed on the Tehran Stock Exchange during the period 2010-2019 and using the least squares regression method is generalized, then classified in Excel and finally the data is tested in EVIEWS software. In the present study, cross-sectional and composite data sets are used to analyze the model. The results showed that tax avoidance can lead to increased deviation from the expected level of investment and investment inefficiency, and in case of intervention, the ability to compare financial statements and competition. In the product market, this relationship will be adjusted. Thus, the comparability of financial statements weakens this relationship and intensifies competition in the product market.