فهرست مطالب ghasem blue

The remarkable progress of human societies in the current era in the scientific, industrial and economic fields and the irreplaceable role of financing activities in any progress and development have made the day-by-day development of accounting a basic need. It has been claimed for a long time that the accounting information contained in financial records is one of the most important sources of information for investors and other capital market participants. It is necessary that this information is relevant, reliable and transparent so that they can use it in making appropriate decisions. The experiences of other countries as well as numerous researches acknowledge that the use of international financial reporting standards improves the transparency of financial reporting. Considering the non-implementation of international financial reporting standards in Iran, despite the requirement from the stock exchange organization and the audit organization, this research conducted a meta-analysis on the obstacles to the implementation of international financial reporting standards, and the findings indicate that the lack of attention to environmental conditions and Economic, political consequences, cultural and social factors, laws and regulations, failure to protect the interests of all stakeholder groups, implementation cost, excessive use of fair value and strict IFRS regulations on information disclosure are the most important challenges and obstacles to the implementation of international financial reporting standards.

Due to the lack of comprehensive research in the country in order to provide a model to evaluate the performance of the audit committee, the present research has addressed this issue and a practical model for the use of the activities of the audit committee has been presented.

The research method used in the first stage of the research was extracting the dimensions, components and performance evaluation indicators of the audit committee from the theoretical sources of the research. Then, the fuzzy Delphi method was used to screen the indicators, and the best-worst (BWM) multi-criteria decision-making method was used to weight each dimension, component, and index.

The model obtained in the current research includes 3 parts of evaluating the individual characteristics of the members of the audit committee, evaluating the work processes and reporting of the audit committee, and evaluating its duties and responsibilities, and the final model includes 3 dimensions, 13 components and 78indicator.

According to the findings of the research, the important components in evaluating the performance of the audit committee are the audit committee meetings, the audit committee resources, communication with the board of directors, the audit committee charter, and monitoring of financial reporting. Also, the results showed that the working and reporting processes of the audit committee have the most weight in the evaluation of the audit committee's performance, and the evaluation of the audit committee meetings as the focus of the audit committee's activities is the most important among the evaluation components.

Information asymmetry and economic uncertainty are features of the capital market in today's complex business environment, which increase audit risk and litigation risk, and can be effective in explaining audit fees. The purpose of this research is to investigate the role of legal claims risk, information asymmetry and economic uncertainty in explaining audit fees. The time domain of the research is the period from 2013 to 2021 and the research sample includes 120 companies listed on the Tehran Stock Exchange. Research findings, based on analysis using multivariable regression models on combined data, show that among the macroeconomic variables investigated (including economic growth rate, inflation rate, exchange rate, and interest rate), both economic growth rate and inflation rate have a direct and significant relationship with the audit fee. Additionally, there is a direct and significant relationship between the risk of lawsuits and information asymmetry with the audit fee. The results indicate that the risk of lawsuits, economic uncertainty and information asymmetry play an effective role in explaining auditors' fees.

This study aims to systematically review all studies on managerial ability in accounting and identify the gaps between them. The breadth and variety of recent studies highlight the significance of this literature review. We identified 110 relevant studies published from 1990 to 2022 through multiple international scientific search engines, which we reviewed and categorized into ten thematic classes: performance, capital market, reporting quality, audit, investment, dividend policy and cash management, tax, corporate social responsibility, COVID-19, and miscellaneous. Our review shows that a considerable number of studies (43 out of 110) have focused on the relationship between firm performance, capital markets, and managerial ability due to the complex results in this field and various market perceptions of high-ability managers. However, few studies have explored the link between managerial ability, going concern, conservatism, and family firms. Moreover, most studies use Demerjian et al.'s (2012) model to measure managerial ability, which is an indirect method. Finally, we provide possible areas for improvement in the Demerjian et al. (2012) model and identify research gaps for future studies.

Today, many companies are facing uncertainty due to political changes. Economic uncertainty makes current tax planning strategies ineffective and forces companies to increase tax avoidance. The aim of the current research is to investigate the financial constraints and its role on the relationship between the uncertainty of macroeconomic variables and tax avoidance.

The present research method is applied research and descriptive-correlation research group and the theoretical framework and background of the research is based on the library research method. The statistical population includes all companies accepted and active in the Tehran Stock Exchange from 2013 to 2020. Based on this, the statistical sample of the research is 163 companies using the method of systematic data removal. Data analysis was done with the help of Eviews12 software.

The results showed that there is no significant relationship between the uncertainty variable of exchange rate and the uncertainty variable of interest rate with tax avoidance of companies. But there is a positive and significant relationship between the uncertainty variable of the GDP rate and the uncertainty about the inflation rate with corporate tax avoidance. Also, the results show that financial restrictions did not have a significant effect on the relationship between the uncertainty of macroeconomic variables and tax avoidance.

Uncertainties of some macroeconomic variables are important criteria that have a significant impact on the tax avoidance of companies and their resource acquisition activities.

Contribution:

 When planning and making decisions, companies should take a special look at macroeconomic variables, especially the GDP rate and the inflation rate, as well as their fluctuations and trends.

One of the research topics in the world that domestic researchers have considered in recent years is to study the readability of explanatory accounting disclosures. The reason for the entrance of this kind of research to financial and accounting literature is related to the “management obfuscation hypothesis”. Based on this hypothesis, when there is bad news and negative performance, managers tend to complicate the readability of the company's reports so that investors gradually recognize the bad news and negative performance, and as a result, its impact is gradually visible on the company's shares.Much research has been done to measure the readability of explanatory accounting disclosures and to examine the interrelationships between readability and financial reporting. These studies have used common readability assessment models used in foreign research to measure the readability of the text. Using these models in domestic research has two main limitations of non-compliance with Persian and financial languages. Accordingly, this study aims to achieve a readability measurement model with components and indicators most consistent with the Persian language and financial reports. 

In the first stage, an in-depth review of the related literature was conducted to identify the indicators and influential components of the readability of explanatory accounting disclosures. Then, from semi-structured interviews with experts, the identified components and indicators were modified from a local perspective and with the view of domestic experts. In order to validate and reach a consensus on important components and indicators, fuzzy Delphi analysis has been used. Finally, using a correlational research method, and confirmatory factor analysis method, the coefficient of the importance of each of the components and indicators of the model were extracted. 

The results of this study can be divided into two parts; The results of the first part were obtained from the literature review and interview with the experts, which include extracting and identifying components and indicators that can be used to measure the readability of a text. In this stage, 17 interviews took place with experts in accounting and linguistics. The interviews were recorded and then transcribed into written form. Then, the written forms of interviews were coded and analyzed by thematic analysis. In the second part, important indicators were identified after collecting the components and indicators affecting the readability of the text using the Delphi fuzzy method. Delphi fuzzy method is a more advanced version of the Delphi Method. It utilizes triangulation statistics to determine the distance between the levels of consensus within the expert panel. This research uses triangular fuzzy numbers of the five-Likert scale to analyze the experts' opinions. Delphi fuzzy method was conducted on a questionnaire with 35 questions and 83 experts answered. According to the results of Delphi fuzzy, all readability indicators found in the previous part were confirmed. Next, the confirmatory factor analysis method was employed to weigh the readability indicators. In this stage, two indicators of “passive verbs” and “number of pages” were omitted from the model and five indicators of “sentence length”, “tables”, “charts”, “number of letters”, and “number of syllables” were remained in the model.Based on the results of previous research and studies, four components and fifteen indicators were identified. After consulting with experts and performing fuzzy Delphi, seven indicators remained in the model. Finally, after completing the confirmatory factor analysis, the coefficients of each index were determined and three components, along with five related indicators, formed the final research model.

The results show that the three components of “text length”, “graphic signs” and “complex words”, alongside the five indicators of “sentences length”, “table”, “chart” “number of letters” and “number of syllables”, have the greatest impact on the readability of explanatory accounting disclosures. The results of this study can be used as a basis for determining the transparency rank of companies listed on the Tehran Stock Exchange. Besides, based on the results, researchers suggest using the proposed model of this research in financial and accounting research instead of using past readability assessment models, which are compatible with the local environment and valid. The model of this research can be used by a wide range of actors in the capital market. Measuring the level of readability of financial reports to determine the transparency rating of companies on the Tehran Stock Exchange is an example of the application of the current research model. Another achievement of this research is boosting the readability literature in accounting and finance.

Development of Earnings quality measures, especially Accruals quality measures, has been a critical line of research over more than three decades. Literature indicates that linear-regression-based measures are subject to (suffer from) significant estimation error in non-discretionary accruals estimation. Therefore, recent research used machine learning algorithms including multilayer perceptron and radial basis neural networks, in order to address the issue. However, being founded on Blackbox approach limits future development and applicability of these methods. So, to address the limitations, we have used Group Method of Handling Data (GMDH) approach, as a Whitebox approach, in order to estimate the accruals. Findings using data from 299 Tehran Securities Exchange listed companies during 1385 to 1397 suggests that GMDH-based models perform superior to regression models and multilayer perceptron neural networks in terms of estimation error measured by mean squared error. Moreover, Cash flow approach in total accruals calculation leads to less estimation error compared to balance sheet approach. As a result, the model developed in this article can be used by market participants such as regulators, analyst and auditors in order to detect probable financial reporting misstatements.

The purpose of this survey is identifying effective indicators of using creative accounting for companies listed in Tehran Stock Exchange and ranking those indicators.

To achieve the study purpose, dimensions, components and indicators influencing creative accounting were firstly extracted by studying theoretical background and literature review as well as conducting semi-structured interviews with experts that Fuzzy Delphi technique was employed for their consensus and screening. In the following, by performing the network analysis process, the weight of each of the indicators and their priority over each other were calculated

Results indicate that there is a consensus among experts on accepting 15 indicators on the Delphi approach. Based on analytic network process, "return on assets", "auditor tenure", "net income to sale", "working capital to total assets", and "ratio of total liabilities to equity" have the greatest effect on the use of creative accounting and other indicators are in the next priorities.

Study results demonstrate that performance dimension indicators got high priority from experts' perspectives in using creative accounting. Also, due to the effectiveness of corporate governance in the use of creative accounting, increasing the effectiveness of corporate governance mechanisms can increase the transparency and reliability of financial statements.Enhancing Knowledge: this study provide a basis for evaluation of quality of financial statements and their usefulness to improve the decision-making of users of financial reports for regulatory bodies by identifying and ranking the effective indicators in the use of creative accounting.

Risk disclosure and income smoothing is one of the important strategies of the company in the face of risk. The purpose of this paper is to investigate the relationship between the two strategies of risk disclosure and income smoothing in relation to company risk levels. For this purpose, to answer the research questions about the relationship between risk disclosure and income smoothing on the level of risk of the company, among the companies listed on the Tehran Stock Exchange, 117 companies were selected by systematic elimination method from 1389 to 1398. The results show that there is a positive and significant relationship between risk disclosure and company risk and between the level of profit and risk smoothing of the company. As the company's risk increases, the amount of risk disclosure and income smoothing policy in the surveyed companies' increases significantly. The findings are important for investors and corporate boards who are interested in understanding the alternative reporting strategies that managers choose when faced with high risk. Overall, the research results fill the existing research gap in the field of the importance of risk disclosure strategies and profit smoothing on the company's risk level

It has long been claimed that accounting information contained in financial statements is an important source of information for investors and other capital market participants. Therefore, it can be reasonably expected that accounting information will play an effective role in valuing stock prices as well as stock returns. On the other hand, the behavioral financial perspective shows that some changes in the price of securities have no fundamental reason and the emotional behavior of investors plays an important role in determining prices. The present study investigates the effect of investor sentiment on Value Relevance of Accounting Information. The time frame of this research is for a period of 15 years from the beginning of 1385 to the end of 1399 and the research sample includes 97 companies listed on the Tehran Stock Exchange. The results indicate that in periods when the investor sentiment is high, the relationship between earnings and returns and stock prices is stronger than periods of low emotional periods. Also, in periods of low investor sentiment, the relationship between returns and stock prices and other accounting variables (book value of total assets per share, book value of equity per share, operating cash flow per share) is stronger than when emotions The market is high.

This research aims to present a pattern for measuring the quality of financial statements. To achieve this aim, firstly by reviewing the literature and theoretical background and also running an expert interview, a collection of indexes related to the quality of financial statements are identified, and then by using a questionnaire and performing Fuzzy Delphi method and confirmatory factor analysis we have identified indexes which have a significant effect on the quality of financial statements. After that, using the analytic network process, we have measured the relative weight of each of those indexes (7 indexes) regarding their effect on the quality of financial statements. Lastly, by measuring each of the indexes, and then computing the weighted average of measurements of all indexes (7 indexes), the measure of the quality of financial statements is computed. For assessing the validity of the presented pattern, we have used a regression model for 57 companies listed in Tehran Exchange for years from 1394 to 1396. We have shown that consistent with the literature, there is a significant negative relationship between the quality of financial statements and cost of equity. This relationship proves that the presented pattern has enough validity for measuring the quality of financial statements. Results of this research have shown that average of measures of quality of financial statements for 57 selected firms during years 1394 to 1396 are improved.

Wrongdoing consumes a lot of resources in years and harms companies in many ways. Based on other developed countries experiences, improving and developing whistle blowing is one of the effective and best ways of preventing and detecting wrongdoing activities. The whistle blowing describes the action of a worker disclosing (internally or externally) questionable practices, from within an organization, to the parties that can take remedial actions. Internal auditors are the best people that could do this job and the result show itself as silence, leaving the company and reporting. Recent studies show that the rate and role of internal auditors in detecting, and whistle blowing is increased. However, professional entities in the world are not engaged in this topic and their opinion is not clear about the responsibilities and role of internal auditors in whistle blowing concept. Whistle-blowing describes the action of a worker disclosing questionable practices, from within an organization, to the parties that can take remedial actions. Few researches conducted in the world about whistle blowing and internal audits. This is the first study that examined Iranian internal auditors’ tendency toward the whistle blowing.

This research is applied in terms of purpose, and terms of method is among quasi-experimental research and in the field of behavioral research. The purpose of this study is to identify factors that influence internal auditors in Iran to blow the whistle. Six individual-level, independent variables (attitude, injunctive norm, descriptive norm, perceived behavioral control, self-efficacy and awareness of the whistle-blowing protection legislation) are examined for their relationship with the dependent variable (intention to blow the whistle). Moral intensity is examined for its moderating effect on the relationships that exist between the seven independent variables and the dependent variable. In this research we used Scenario-based survey and using Structural Equation and analyses 458 questionnaires for internal auditors between 2019 and 2020 is examined using PLS software.

Results of this study show that there is a significant and strong relation between descriptive norms, self-efficiency, whistle-blowing protection legislation and weak significant relation between attitude, injunctive norms and tendency of internal auditors for the whistle blowing. Also, age, gender, education, employment position, work experience and auditing work experience as moderating variables have a significant relation with internal auditors for the whistle blowing. Finally, results show that moral intensity is a moderator in the research model and affects significantly the relationship between research variables. Finally, a conceptual framework for the tendency of internal auditors to report whistle blowing was developed and presented.

In order to achieve the positive consequences of whistle blowing and increase the effectiveness of the internal audit, it is necessary to consider the factors affecting the tendency to whistle blowing be considered by decision makers, policy makers and stakeholders, and provide the basis for strengthening its infrastructure and developing a culture of reporting erroneous actions. On the other hand, due to the importance and impact of knowledge of internal auditors about their role, responsibility for Whistle blowing, recommended that professional institutions and set standards for reporting wrongdoing and whistle blowing by internal auditors and increase the awareness of internal auditors.

The major portion of Iran's annual budget belongs to state-owned companies. Their crucial role in public finances is clearly evident due to their contribution to the national economy and providing public goods and services. All these characteristics boost the need for transparent management of the companies. Using a theme analysis method, this study examines the current state of transparency of Iranian state-owned companies and examines the literature of transparency in related statements and guidelines in different countries, and presents its findings to experts and asks their views on the elements. Then this work seeks to identify the elements of improving the transparency of state-owned companies, providing information based on transparency improvement elements can lead beneficiaries' knowledge to operating environment and how the company is run. Based on the results of the study, a set of actions, considerations and elements related to the role and responsibilities of the Audit Committee, disclosure of information, budgeting and government financial management, internal audit, internal control objectives, stakeholder engagement, policies Compensation services have been introduced. These elements can be used to set a good platform for improving the transparency of public companies. Regulators can improve the transparency of activities and accountability and increase stakeholder satisfaction by incorporating study results into the provision of regulations.

The development of financial instruments and institutions, as well as increased convergence and innovation in financial markets, is increased the concerns about the overall stability of the financial system that allows concepts, like financial contagion, to become increasingly important. Financial contagion emanates through a variety of channels, including the risk of maintaining shared assets, in other words, an overlapping portfolio risk. The financial contagion and the risk of overlapping portfolios arise from the interconnected relationships and interconnections between investment institutions and markets and can threaten the stability of the entire system. Therefore, the main goal of this paper is to help investors, analysts, and other financial market participants and also regulators to prevent financial crises from that risk and providing a model for measuring financial contagion in the Tehran Stock Exchange using the risk of overlapping portfolios in different industries. To investigate these goals, the design process of the model and the analysis of this research are considered in three stages based on the data mining method. In the first part of the study, industrial groups were categorized into four clusters based on their impressionability and their impact on other groups, based on the variables and portfolios of financial institutions that are active in Iran’s capital market in the form of the matrix of transmitter and receiver of the contagion. The comparison of the probability of contagion and the probability of the extent of contagion of two periods of time at the end of 1394 and 1395 indicates that the numbers presented in the industrial groups, transmitter or receiver of the contagion in both years, are pretty much similar, which proves the reliability of the model. Results also refer to the fact that the capital market of Iran possesses a low probability for financial contagion based on overlapping portfolio risk.

Financing higher education is one of the main concerns of science and technology policy makers. Due to the increasing limitations of the public budget of the government, it is necessary to use new methods of financing in this area. The main purpose of this article is to design a model for calculating the price of university services. The approach of the present study was qualitative and its strategy was the theme analysis method. The method of data collection is through semi-structured interviews. The research population is experts in various fields of higher education. The sampling method is purposeful and theoretical and the number of participants in the present study is equal to 30 people. For validity, the methods of pluralism and peer feedback have been used, and for reliability, the method of reliability between two coders has been used. The results led to the presentation of a model that shows that in order to calculate the cost of university services, in addition to the financial dimension, which is only concerned with student education activities and is calculated based on the per capita student model, another dimension of university services It should also be considered as a brand and identity that oversees research and technology, social and international activities. This dimension includes components such as international status and prestige, national status and prestige, and the position of the university in the higher education system.

The purpose of the present study is to explain the effect of accounting information quality on corporate equity cost and to investigate the moderating role of information asymmetry and the simultaneous moderating role of this variable and the comparability of financial statements in this context. The research timeframe for this period is 5 years from the beginning of 2013 until the end of 2017 and the sample includes 91 companies listed in Tehran Stock Exchange. Multivariate regression was used for statistical analysis. The results of the analysis indicate that the quality of accounting information has an adverse effect on equity cost, so that the higher the quality of accounting information, the lower the cost of equity; and vice versa. Also, information asymmetry has a direct relationship with this effect. But the simultaneous impact of comparability of financial statements and information asymmetry on the impact of accounting information quality on equity costs is not confirmed. The results of the first two hypotheses are similar to those of Emof et al. (2018), which examined the effect of accounting information quality on equity cost in the United States, but the third hypothesis suggests that it is inconsistent.

Banks, as one of the most important financial institutions, have an important role in the countrychr('39')s economy and always seek to provide products and services in accordance with the needs and desires of customers. Having the right banking approach and model can help provide services and products that meet the needs of customers. One of these approaches to achieve this goal is a universal banking model that requires special factors to be implemented in the country. This research has been conducted with the same purpose and in order to identify and analyze the factors affecting the implementation of universal banking in the banking system in the country. For this purpose, fifty factors were identified through the study of the subject literature and interviews with experts and managers of the banking industry who have experience in implementing universal banking and were examined using the Delphi approach. Factors were located in six general categories, customer; Infrastructure, process, structure, manpower and rules and regulations. Then, in order to identify the axial indicators, fuzzy cognitive map was used, the results of which showed that providing products tailored to customer needs has more focus than other factors. Finally, using Impornace-Performance Analysis(IPA) the factors were further analyzed and the results showed that fifteen factors require vital attention.

The increasing expansion of financing through the capital market and the introduction of guidelines for the establishment and operation of Credit Rating Agencies, necessitates the development of appropriate credit rating models for financial instruments. On the other hand, the capital market is centered on sukuk bonds, which will be required by the Securities and Exchange Organization, in the case of credit rating agencies, the sukuk rating. the present study has developed a Ijareh Sukuk ranking model. the problems of the issuance of Ijareh Sukuk process, such as the obligatory existence of the guarantor, will be overcome and, on the other hand, the field of transparency of the financing market and the acceleration of the financing process through the capital market will be provided. in this research, after studying the theoretical foundations of the subject matter of the research, including the rules and instructions issued by the securities and stock market organization, the theoretical and scientific principles regarding the rating of securities and the procedures of institutions in the field of credit rating Sukuk rental, The primary model of credit rating for Sukuk rental was extracted, then the dimensions, specifications and indicators of the template were subjected to an expert opinion survey using the Delphi research method .Finally, based on the received comments, the final framework of the credit rating model Sukuk rental was developed in the capital market of Iran. The model generally consists of 2 dimensions including credit rating and fiduciary ranking, and each dimension has components and indicators that form these factors of the conceptual model of credit rating of the rental bonds. in this research, in addition to analyzing the results in classical Delphi format, the Fuzzy Delphi method has also been used to reduce the effect of verbal bias in the research process.

From the perspective of banking and financial supervision, paying attention to the performance of banks and credit institutions and comparing their performance through ranking has become a necessary and inevitable issue. Also, the need for performance rating information to properly understand the economic situation of the country and efforts to improve it and the optimal allocation of resources, is felt. Such information can influence the decisions of various stakeholder groups. Also, due to the low and lack of efficiency in the ranking models in previous research, designing an accurate and comprehensive performance ranking model with different dimensions and aspects was deemed necessary. After designing a multi-indicator evaluation model of banks performance ratings in the primary sector, this study investigated the efficiency and ability to explain the combined model in comparison with the segregated models. In this order, data of 26 banks during 2015 to 2018 is used. Based on the results, each of the ranking criteria studied from the segregated models had a significant effect on the score obtained from the combined ranking. Also, the results of rankings performed in a pairwise comparison of the combined rating model with each of the rating models separately, and finally the ability to explain the combined model was significant and this model improved and improved the ranking results of banks and credit institutions.

Tax is one of the most important sources of government revenue that Provides financial resources needed by the government and helps to better distribute income and wealth. The combination of tax revenues and tax rates from total public revenues differs due to economic, cultural and historical factors from one country to another. Tax avoidance and tax evasion make the tax revenues of countries always lower than estimated. Therefore, this issue and the factors affecting it and its results are considered as a matter of concern in society. The community is interested in knowing corporations pay their fair taxes in return the social costs? The purpose of this study is to investigate the impact of selected dimensions of social responsibility on avoidance and tax evasion. The purpose of this research is to study selected dimensions of Social Responsibility Impact on Avoidance and Tax Evasion. The instruments used in this research are documents and financial information of the companies accepted in the Tehran Stock Exchange. The statistical sample consists of 164 companies admitted to the stock exchange during the period from 2004 to 2015.Findings of the research show that social responsibility has a significant effect on Avoidance and Tax Evasion.

The financial contagion and the risk of overlapping portfolios arise from the interconnected relationships and interconnections between investment institutions and markets and can threaten the stability of the entire financial network. At first after presenting the model briefly, The comparison of the probability of contagion and the probability of the extent of contagion of two points at the end of the years 1394 and 1395 proves the reliability of the model; Nevertheless, due to the nature of the research in order to validating the model in the second part of the study, Monte Carlo simulation method has been used by statistical distribution of actual data. To do so, we first tried to diagnose and test the goodness of the distribution used in the variable of average degree of diversification and finally, the generalized Poisson-Lindley distribution was most closely related to actual data. Then in order to measure the stability of the financial contagion based on overlapping portfolio risk model using simulation of virtual data, we analyzed simulation thresholds in this study including different variables of diversification average degree of financial institutions, leverage, market impact, crowding and type of shocks. At the end of the study, the stability analysis of financial contagion based on overlapping portfolio risk model was presented based on the actual data simulation by examining the market impact parameter. Results refer to the fact that the capital market of Iran possess low probability for financial contagion based on overlapping portfolio risk.Jel Classification: C46, C63, G11, G17, G23

Many countries are implementing accrual based accounting standards in their public organizations. Current status and capacities should be considered realistically in order to succeed in implementation of these standards.this research aims to study status of implementation of Audit Organization’s accounting standards in the public sector institutions of Islamic Republic of Iran and to determine the gap between status quo and desired situation. In this research, factors affecting implementation of accounting standards of public sectors were identified and expert opinion about them was asked through questionnaires given to experts working in public sector institutions. In the designed questionnaire experts were asked to assess current status of factors affecting implementation of Audit Organization’s accounting standards in the public sector institutions of our country by considering their importance. Received responses were analyzed using Fuzzy Delphi research method and appropriate statistical tests. Research findings indicate that, according to consensus of experts, factors of affect on implementation of accounting standards of public sector in Iran are not implemented appropriately and in all cases there is a meaningful difference between status quo (what there is currently) and desired condition (what should be). According to the research findings, public sector organizations can help to close the gap between current situation and desired situation and successful implementation of these standards by accurate planning and fixing weak points in implementation of accounting standards. Contribution: findings of this research can help to identify weakness points and strength points in implementation of accounting standards and to determine needs of public sector institutions for successful planning and implementation of a transition process to new accounting system

This Research in a hybrid approach, using Recurrent Neural Networks (RNN) based on Artificial Bee Colony algorithm (ABC), is going to provide the optimal model to predict the stock prices in Tehran Stock Exchange. For this purpose, using the stock datafor companies listed in the first market of the Tehran Stock Exchange, traded between 2011 and the end of 2015,after the definition of different technical and fundamental variables, using step by step regression-correlation, factors affecting stock prices in Tehran Stock Exchange were selected as model input is defined. Then the artificial bee colony algorithm in an atmosphere of parametric design, to optimize the weights and biases of recurrent neural network is used. To evaluate the model, several criteria for a given stock of listed companies in Tehran Stock Exchange are used. The results show that the neural network optimized with artificial bee colony algorithm has considerably accuracy, compared to other forecasting methods.

Cash management is one of the most controversial subjects of financial management. How to use the corporate’s resources, and in particular internal funds, is an important decision in the conflict between shareholders and managers. Managers, by opting the appropriate combination of assets and debts, try to reach the goal of maximizing the corporate’s stock value. The present study examines the impact of financial statements comparability and the level of cash holdings with an emphasis on the role of financial reporting quality, financing constraints, and corporate governance. The domain of this research for the period of 10 years from the beginning of the year 87 to the end of the year 96 and the sample of 133 companies listed on the Tehran Stock Exchange. The results of the research using multivariate regression models suggest that the financial statements comparability with the cash holdings has a reverse and significant effect. In other words, the financial statements comparability prevent the management behaviors in order to high level cash holdings that this relationship is also affected by the financial reporting quality and financing constraints, but Corporate governance does not affect the relationship between the financial statements comparability and the level of cash holdings.

In recent years, the capital market has played a significant role in the financing of the government and the private sector and provided a variety of tools for this purpose, mainly based on the asset backed securities and asset base securities, on the other hand, due to the requirement of the supervisory authority of the capital market to rate its debt securities before it is published and the need to enter the rating process of securities, it is necessary to have securities rating pattern Published in the capital market are designed and explained. Based on the above, the present study attempts to develop a credit rating model for asset backed Securities based on sukuk in the capital market. On one hand, the problems of executing Sukuk publishing, such as obligatory guarantee, are overcome, and on the other hand, the field of transparency of the market Financing and accelerating the financing process through this market will ultimately lead to a reduction in the cost of financing a firm.In this study, firstly, by studying the theoretical foundations of the publishing of asset-backed securities and other sources of information, such as guidelines issued by the Capital Markets Authority, the International Institutions and International Financial Institutions' Guidelines, the Primary Model The asset back rating was extracted, and then this model was developed for the purpose of obtaining consensus and Delphi Research methodology was subjected to an expert opinion survey and ultimately the final model of asset-backed securities ranking was presented.