فهرست مطالب fatemeh zholanezhad

The aim of this study is to investigate the emotional impact of individual crowding in transactions and individual emotions of investors on accounting indicators, capital market indicators and macroeconomic indicators. The statistical population of the present study includes all the companies admitted to the Tehran Stock Exchange during the years 2016-2016. Based on the method of systematic deletion, the available statistical population is more than 122 companies. Investor sentiments are measured by two indicators: "Tendency to feel crowded in transactions" and "Individual investor emotions". The model is estimated twice separately, and for the independent variable, once the index of the tendency of feeling crowded in transactions and once the individual emotions of the investor are included in the model. The research method includes descriptive statistics, and in order to determine the general state of the research variables, indices such as mean, standard deviation, median, minimum and maximum are used and calculated. Also, inferential statistics methods have been used to analyze the relationship between research variables based on the multivariate regression method of combined data (panel data). Research evidence indicates that there is a significant effect between the emotional tendency of individual crowding in transactions and total return, total cash flow, excess stock return, discount rate and company performance. Also, there is a significant relationship between investor's individual emotions and total market return, excess stock return and discount rate. But there is no significant effect between the emotional tendency of individual crowds in transactions and free cash flows and individual emotions of investors and total cash flows, free cash flows and company performance.

Subject and According to general selection theory, one of the management strategies of auditors of state-owned companies is to divert the auditor's attention from managed accounts to clean (non-distorted) accounts or accounts that contain distortions other than managed accounts. The purpose is to influence the auditor's ability to detect fraud.Research The present research method is descriptive-survey in terms of data and applied in terms of purpose, which is a scenario tool. The statistical population of the study is all auditors working in institutions and auditing organizations and the research sample is 106 auditors in the period of 1400 who were selected by available sampling method. Univariate analysis of variance and a sample were used to test the hypotheses. The results show that auditors in the face of financial statements containing distortions resulting from the strategy of elimination of transactions and the strategy of manipulation of evidence, in the case of state-owned companies compared to privately owned companies, They are more likely to judge that a misidentified mistake is unintentional.Conclusion, originality and its addition to knowledge: The results of this study showed that a method of fraud (omission or omission) is identified in which managers are likely to use it, on the other hand, seems unlikely to auditors. That is intentional, and the results can help auditors who audit state-owned companies to make judgments that take into account mistakes made and a special look at the government's general selection and client omission strategy.

One of the strategies of audited firms' management is to divert the auditor's attention from the managed accounts to clean accounts (without misstatement) or accounts that contain misstatements other than managed accounts to affect the auditor's ability to detect fraud. The experimental method and a sample include 106 auditors in 2022. We examine whether managers attempt to reduce the perceived intentionality of their fraudulent misstatements by perpetrating fraud via omission, as opposed to a more active form of commission, and how auditors evaluate the resulting misstatements. We find that managers choose to omit a transaction from the financial statements rather than record a transaction inappropriately. They also decide to omit critical information from supporting documents rather than provide misleading information. However, auditors generally believe that misstatements involving omissions are unintentional. Specifically, we find that auditors are less skeptical of an omitted transaction than a misrecorded transaction. They are also less skeptical of a misstatement that results from management omitting information from a supporting document than misrepresenting information. Finally, a method of fraud (omission) is identified that those managers are likely to use; on the other hand, those auditors are unlikely to judge it as intentional.

According to the theory of political economy, the focus of corporate executives should not be solely based on organizational interests and equity. Instead, they must be part of a moral affair in order to ensure the well-being, comfort, needs and interests of other sectors of society. Therefore, management decisions should not lead to damages, losses and harm to society and its people. The development of this framework is rooted in ethics in accounting. Therefore, the purpose of this study is to investigate the effect of accounting ethics on corporate social responsibility. The statistical population of this research is the official accountants in 2017, which according to the official account community of 2377, and the sample size based on the Cochran formula was determined from 331 individuals who were asked to receive 350 questionnaires in a healthy way and 337 questionnaires Healthy was received. 337 questionnaires were analyzed. Paired t-test and ANOVA were used to analyze the data using SPSS software version 22. Research evidence suggests that formal professional accountants, honesty and integrity, professional performance, independence and neutrality and the confidentiality of formal accountants increase corporate social responsibility. From other research results, it can be said that individuals with different characteristics have the same viewpoints as expressed. So, finally, it can be said that, with respect to ethics among official accountants, corporate social responsibility improves.

This study examines the relationship between analysts' forecasts of cash flow and pricing of accruals in companies listed on the Tehran Stock Exchange. Analyst forecasts of cash flow based on the random walk model and pricing accruals measured using the accrual anomaly is evaluated. Negative correlation between abnormal accruals and accrual component-efficiency refers futures. The overall goal of research analysts' forecasts depressing effect on cash flow anomalies are accruals. In order to achieve this aim during the period 1388 to 1392, as the sample size of 168 companies selected using systematic elimination. The sample size was intercepted and data collection and database software Eviews econometric estimation was conducted to test the hypothesis. Research evidence suggests that forecasts of cash flow anomalies accrual is reduced

Establishing a strong capital market system in a variety of situations, such as economic growth and recession, requires attention to a number of factors. The ability of shareholders in complaints against the mismanagement and management of managers and executives, or in other words, the ease of shareholders' petition, are among the factors that have prompted investors to maintain their interests against the assumptions of stewardship and representation theory in the era of recession is immune. Accordingly, the purpose of this study is to respond to investors' protection against conflicts of interest during the recession.

Target sample consists of 176 of the listed companies in Tehran Stock Exchange during 2011-2017. The research method was based on multiple regression and panel data model using ordinary least squares method.

The research findings suggest that the conflict of interests between the manager and the owner is negatively affected by the reaction of the investors, and investor protection has a direct effect on the investors' reaction. The other results of the research are that the positive effect of supporting the investor and the negative effect of the conflict of interests between the manager and the owner is reinforced by the reaction of investors in the period of the recession. Ultimately, the interaction effect of supporting the investor and the conflict of interests between the manager and the owner during the recession with the reaction of investors has a reverse effect.

Investors intuitively behave badly by inferring that the interests of the manager and the owner are not aligned, but as soon as they feel supported, they behave positively. This conclusion is repeated in the period of economic prosperity, but is intensified in the period of economic record.

The purpose of this study was to investigate the relationship between diversity and bankruptcy risk. The statistical population of this study includes all companies listed in Tehran Stock Exchange during 2018-2007. The sample is based on the systematic elimination method of 82 companies. The product diversification strategies are divided into related, unrelated, total, and competitive diversification. Also, the bankruptcy risk is based on the Z index. The method of research is based on multivariable regression with panel data model using ordinary least squares method. Research evidence suggests that by adopting product diversification strategies, companies' reaction to the bankruptcy risk is negative. In other words, companies can use diversification strategies as a mechanism to get rid of bankruptcy when they are in critical situations. With 1% increase in diversity strategies, the risk of bankruptcy in the direction of adoption of the diversification strategy was 2.20%, the non-relevant diversification strategy was 9.9%, the diversification strategy was 4.2% and the adoption of the competitive diversification strategy was 0/15% decreases.

Improving financial performance will not be possible by maximizing profits and benefits alone. Based on social contract theory, society allows the company to operate and they expects the company to serve the interests of all stakeholders. One of the expected benefits of all stakeholders is social responsibility. The special value of a brand and trademark as a brand name also is one of the achievements of social responsibility that leads to improving the financial performance of the company. Therefore, the purpose of this paper is to investigate the effect of social responsibility on the financial performance of the company by considering the moderating role of the value of brand name and trademark. This study uses quantile regression and structural equation modeling to explore the causal linkages among these factors in firms listed on the Tehran Stock Exchange over the period 2011–2015. The results of quantile regression analysis show that the economic dimension of corporate social responsibility and the special value of a brand and trademark are a positive significant effect on all of the quantiles. The brand extension driver provides a significant positive effect on the higher quantiles of firm performance. However, the findings indicate a significant negative effect on firm performance considering the brand loyalty driver.

Islamic banking is developing rapidly around the world and is increasingly recognized as a viable alternative mode of financing especially these last years when capitalism has shown its limits and weaknesses. However, this astronomical growth of banking and Islamic finance was associated with a high level of corruption that plagues many Muslim countries. This ailment of corruption can deter Islamic banking to be a better effective and meaningful pathway for poverty reduction and economic development.The purpose of this paper is to investigate the impact of corruption on the soundness of Islamic banks. The purpose of this study is to assess the effect of corruption on the financial health of Islamic banks. The statistical population of this study is all banks accepted in Tehran Stock Exchange during the period from 2011 to 2016. Sample was selected based on the systematic elimination method and 23 banks were the basis for research hypothesis. The research method's research hypothesis and the fitting of the research model have been done using the EViews econometric software. There is a negative and significant relationship between financial corruption with the health of Islamic banks.Evidence of research suggests that, with the intensification of corruption at the country level, the financial health of banks has decreased and corruption has an adverse effect on the financial health of banks. In other words, financial corruption in the country threatens the financial health of banks.

Due to the complexity of the stock market in Tehran, the timing of transactions is very important. The timing of trading transactions helps analysts and traders to predict the stock prices movement. Therefore, the purpose of this study is to predict the timing of stock trading of listed companies in TSE.

The statistical population of the study consisted of all companies listed in TSE between 2013-2016. The sample is based on the systematic elimination method of 17 active companies in the TSE. Research method based on stepwise regression and fuzzy neural network based on indicators of relative strength, Moving Average Convergence-Divergence, simple moving average, Stochastic, EMA and Signal line.

The results showed that the average prediction accuracy of all networks created (96.55%) was more than random (50%). By applying the trading rules, the predicted values were converted to the signal It was suggested that the final signal of the designed system be obtained from the sum of the signals generated by the five technical indicators. Next, to evaluate the returns of the proposed transactions, the model AE using the trading strategy proposed study is a trading simulation assumptions were.

The efficiency of transactions made on the basis of the final signal proposed system efficiency methods, technical and purchasing methods and stored (in two cases before the deduction of transaction costs and after deduction of transaction costs ). Due to the positive results of SMA, EMA, SO and the proposed method, we can conclude that using these technical analysis indices in the Iranian stock market can predict the stock price trend. Meanwhile, the simple moving average method has the highest credit for predicting stock price trends. As a result, the Tehran Stock Exchange has the potential to apply various technical analysis indicators.

The purpose of this study is first to investigate the effect of accruals on financial constraint and to estimate the effect that these items have on financial constraint on the pricing of other stocks.

The statistical population of the study includes all the companies listed in Tehran Stock Exchange during 2007-2016.

Statistics Sample was selected by systematic method over 117 companies. The research method is based on multiple regression with panel data approach.

The research hypotheses were investigated using two objective and auxiliary hypotheses. In other words, the results of the first hypothesis are applied to the second hypothesis. Research evidence suggests that optional accruals have an adverse effect on financial constraint, but non-optional accruals have no effect on financial constraint. Another negative result of the research is the negative role of accruals in critical condition on stock return by considering the trend of stock price movement based on Fama and French three factor model. In fact, companies listed on the Tehran Stock Exchange that have financial constraints cannot use voluntary accruals to show the positive aspects of their activity and are restricted in using it. But companies that use voluntary accruals to mark positive aspects of their market activity compensate for the stock price drop caused by the financial crisis and increase their stock returns in the short run.

Recent behavioral asset pricing models and the popular press suggest that investors may follow similar strategies resulting in crowded equity positions to push prices further away. The purpose of this research is to investigate the effect of Individual Stock Crowded Trades and Individual Stock Investor Sentiment on Excess Returns. This paper develops a new approach to measure individual stock crowded trades, and further investigates the joint effects of individual stock crowded trades and individual stock investor sentiment on excess returns. To achieve this goal, two hypotheses were developed. The population consisted of all companies listed in Tehran Stock Exchange. To test the hypotheses, using a systematic method, 186 companies were selected during the years 2013 - 2017. Multiple regression and panel data have been used to analyze the data. The results of the research hypotheses show that changes in Individual stock investor sentiment in Tehran Stock Exchange market are effective on Excess stock. In Individual stock crowded trades changes in the swing in the stock market lead to a change in Excess stock.

The Volatility around earnings announcements reduce the characteristic of earnings time-series. Improving the risk management quality, reduces the volatility around earnings announcements. Accordingly, in this paper, using the guidelines of the Committee of Sponsoring Organizations of the Treadway Commission (COSO), the impact of risk management quality on volatility around earnings announcements has been addressed. Risk management quality based on the research Gordon et al (2009) is estimated four objectives of ERM . The statistical population include the companies listed in the Tehran Stock Exchange between 2011 and 2016. The sample is based on a systematic method of over 69 companies. The method of research is based on panel data and multiple regression, taking into account the generalized least squares model. Evidence of research suggests that changes in risk management quality reduce the volatility around earnings announcements. In other words, for a 1% increase in the risk management quality, the implied volatility of the profit declaration is reduced by 1%.

Occupational flu is the administrative illness most people are facing. But because of its intangible nature, some workers are unaware of being infected. This disease is rooted in mental stress and stress, and it intensifies when a person with less religious and religious orientations. The purpose of this study was to investigate the effect of occupational influenza on audit quality. Therefore, the statistical community of this research is the audit firms. This goal has been examined among auditors with more religious and less religious beliefs.
The research method is descriptive correlational. Regarding the uncertain size of the statistical community, the sample is based on the Cochran formula of 410 auditors working in the audit firms. A standard questionnaire was used to collect information. The content validity of the questionnaires was verified by subject specialists and the reliability of the questionnaires was calculated using Cronbach's alpha coefficient (90%). Data analysis was done using SPSS and Eviews software at two levels of descriptive and inferential statistics.
The results of the research showed that stress was 0.095%, overload was 0.451%, time pressure of 85.03%, work-family conflict with 162.0%, social impact pressure 0.20%, quality of work Reduced religious auditors. Other results of the research were stress 0.43%, overworking 0.074%, time pressure 0.001%, conflict with the family 0.0445%, social impact pressure 0.22%, quality of work of auditors with a tendency Religious lowering.
Overall, the results at the error level (p <0.05) indicated that the occupational influenza had an inverse and significant effect on audit quality. Also, this effect is exacerbated by less religious religious auditors than audiences with a more religious religious orientation.

This study examines the reaction of profits in companies with different and heterogeneous strategies in business. Accordingly, the company's response rate is compared with adopting cost-management business strategies and companies that adopt business differentiation strategies versus profit declarations. The profit declaration survey has been performed using structural failure equations. The necessity of using structural failure equations is to solve the probable structural failure points due to the downside of the reaction of profit. The research sample includes 43 companies adopting cost leadership strategies and 88 companies with differentiated business acquisition strategies during the period from 2009 to 2015. The Eviews is used to investigate research hypothesis. Evidence from the present study suggests that companies pursuing cost leadership strategies, declare their profits publicly than companies that have differentiated methods, with better changes in corporate earnings declarations to users of financial information. As a result, companies that pursue differentiation strategies are subject to heterogeneous interpretations and fewer changes in investor beliefs. Also, the results of structural failure equations indicate a bullish profitability continuity in companies by adopting business leadership strategies.

Family companies, with different characteristics in global businesses play important role. On the other hand, increase the superiority of the family businesses in the global economy, research and study in family ownership, has attracted more attention of researcher and different characteristics of family ownership and organizational policies of family companies has been studied. The present study has focused on family ownership, family control and CEO of the family among different characteristics of family companies and has studied the effect of these factors on dividend policy. 44 companies among the companies registered on the Tehran Stock Exchange that is controlled by members of a family during the period from 2000-2017 were chosen. Findings show that whatever the ownership of one or two family members in the company increase, dividend of company decrease. Also, the control of one or two family members on the company increase, and these people have owned at least 50% stock in the company, the amount of dividend decrease.

The purpose of this study is to investigate the effect of the company's reputation on the cost of Equity in companies listed in Tehran Stock Exchange. The statistical population of this study is all companies listed in Tehran Stock Exchange during the period of 2006 to 2013 and the sample is 117 companies using systematic elimination method (Systematic Removal Method). Data were collected using modern software and data analysis was performed using the panel method based on econometric method. The result of the research suggests that, with increasing reputation in the company, the cost of Equity of companies accepted in the Tehran Stock Exchange will be significantly reduced.

In the present study the effect of the quality of corporate earnings announcements reaction ratio was investigated. Features strategies may lower the marginal cost sales with higher sales volumes, economies of scale and a major investment in facilities and physical assets named.Meanwhile, the differentiation strategy combined with high sales margins and the quality of the product and branding realized through investment in intangible assets such as investment in research and development and advertising is obtained. Characteristics of the above-mentioned double impact on investor reaction to the information published on the company's profits.The response rate in this study, a comparative study of companies with business strategies of cost leadership and firms with different business strategies to the announcement, has been using the equations of structural failure.In this regard, the 147 companies listed companies of Tehran Stock Exchange during the period 2009 to 2015 were studied and estimated using econometric software testing hypotheses to be explored.Using the equations necessary structural failure was that if during the review announcement,In each sample is decreasing, breakpoints and found it to be rectified.The system indicates the sustainability Ascending announcement, the company adopted a business strategy that is cost leadership.The other results of the present study is that companies that strategy cost leadership to follow, announcement, they are generally only to companies that method of differentiation to adopt the changes better earnings your users of financial information Company to showcase.As a result, companies that adopt distinct strategies with diverse interpretation and fewer changes in investor's beliefs are associated.This cross-sectional study to improve the level of knowledge about the market reaction to the announcement, the changes will help.In addition, in this study the convergence of market reaction to the announcement, through changes in business strategies in a predictable situation is shown.

In this study, new methods of financing and their impact on the profitability of companies are investigated in Iran's capital market. New financing methods include rental or leasing Sukuk issuance which can be considered as a suitable alternative for financing companies. Sukuk is an Islamic debt instrument that is backed by real assets to be released. In this study, financial information of 24 companies listed on Tehran stock exchange, which have attempted to issue Sukuk until the date of preparation of this study, has been studied using the econometric software EViews during the period 2007-2014. Research model employs the OLS regression approach and panel data estimates. Research results suggest that if companies use Ijarah Sukuk, the profit process in these companies is improved and profitability rises by increasing the use of islamic leasing bonds, but Murabaha Islamic bonds do not impact on profitability.