فهرست مطالب farzaneh heydarpoor

Environmental uncertainty refers to the unpredictability and complexity of factors surrounding the company that can affect the company's operations, strategy, and results. Companies must navigate this uncertainty to make informed decisions and effectively adapt to changing circumstances. The main goal of this research is to explain a model for measuring companies' environmental uncertainty from the perspective of theoretical foundations and experimental research. For this purpose, using the statistical method of principal components analysis, among several criteria, a suitable criterion is selected for each component of environmental uncertainty, and in the next step, by weighting each component, the degree of environmental uncertainty of each company is measured. Then the effect of this variable is tested with the fluctuation of financial characteristics of companies. In this regard, the data of 131 companies were extracted, and multivariate regression analysis was used to test the research hypotheses. The obtained results show that with the increase of environmental uncertainty, the fluctuation of profitability, fluctuation of cash and fluctuation of debt cost of companies increases. Because in the conditions of environmental uncertainty, companies face challenges in accurately predicting demand, pricing and future costs, which can affect their profit margins, cash holdings and debt costs. In addition, the increase in environmental uncertainty has no significant relationship with the increase in the fluctuation of stock returns, the fluctuation of financial leverage, and the fluctuation of dividends paid by companies.

One of the most important risks of bank is liquidity risk, so banks must have appropriate information systems to measure, predict and control liquidity risk. Banks manage their liquidity risk using different tools and methods, depending on the conditions and type of activity. Despite the fundamental differences in the size, type of activity and structure of Government owned banks,is it possible to model and forecast the liquidity risk of state banks? To answer this question in this study, using the accounting information of Government banks in Iran, and the research accounting indicators were calculated and liquidity risk was modeled by the multilayer perceptron neural network. Then, the difference between the results of the model and the real data was measured by MSE. The research results showed that the designed model can be used to predict the liquidity risk of Iran's Government owned banks.

The implementation of (IFRS13) has been mandatory since January 2013. Therefore, in the professional community, the need for scientific valuation techniques is fully realized. Techniques for whose calculation, transparent information such as rate of return, determination of types of risks and the degree of risks and conditions of financial stability are needed. The purpose of this study is to identify the key factors in measuring fair value and financial stability of Iranian non-governmental banks (non-state owned). To achieve this, data was collected through library study and meta-synthesis qualitative analysis. The categories for developing a model of fair value and financial stability in non-governmental banks in Iran were identified and the reliability of the meta-synthesis was assessed. Finally, they were ranked using SWARA method. Furthermore, paired t-test(dependent), the most widely used of which is gap analysis, were used to measure the distance between the current situation and the desired situation. Finally, with the help of ARAS technique, more comprehensive solutions were proposed in order to remove obstacles and challenges and to reduce the gap between the current situation and a more desirable situation for Iranian non-governmental banks. The findings showed that the global convergence of financial reporting is one of the most important indicators of necessity; Infrastructure and regulatory structure are the most important indicators of the interventionist; Measuring historical cost is one of the most important indicators of performance and current situation; Fair value measurement was recognized as one of the most important characteristics of messages and favorable situation in the implementation of International Financial Reporting Standard No. 13 and economic security in non-governmental banks in Iran. Also, according to the statistical sample, among the 17 non-governmental banks in Iran, the Middle East Bank is the best in terms of messages and favorable situation.

Todays, competition is so high in which the companies dont withdraw even from less amounts investments. In the situation, Advertising is one way of strengthening competitive Power. According to importance of advertising in this competitive market, we will face this question that if we put the expenditures on advertising will it be right to put it in financial expenses, will it have any influences on market value of the company? This research investigates the relationship between advertising expenditure and market value. For examine research's presumption, we use information of financial statements corporation expected in Tehran stock exchange for period 1381 to 1385. The results have shown that a meaningful positive relation exists between advertising expenditures and market value. Therefore can suggested advertising expenditures disclosure one of intangible assets.