habibollah nakhaei

The purpose of this research is to examine the impact of political factors on financial statement fraud in companies listed on the Iranian stock market.

This research is applied in terms of its objective and uses a mixed exploratory (qualitative-quantitative) data approach. The statistical population for the qualitative part includes document analysis, literature review, and interviews using the Delphi method. The sample for the qualitative part was selected non-randomly and purposefully from a community of financial, economic, and academic experts. The statistical population for the quantitative part comprises all university professors and economic and financial managers in the country during the year 2023. Sampling was performed using multi-stage cluster sampling, with a sample size of 210 individuals determined through structural equation modeling. The research objectives were analyzed using a questionnaire and structural equation modeling in SmartPLS software.

The results showed that the political factors are composed of two components: 1) Individual factors, including political orientation and major shareholders, and 2) Organizational factors, which in this study include political communications, retirement of provincial officials, political stability, economic policy, political changes, and government supervision. Fraud consists of two components: 1) Internal factors, including corporate governance, financial forecasting goals, active personality traits, operational characteristics, liquidity, financial stability, external pressure expectations, declining product industry customers, and industry decline, and 2) External factors, including decreased industry profit margins due to external pressures and political conditions, rapid technological changes, monopolistic conditions in suppliers and wholesalers of the industry, the need for capital increase by management, increased use of estimation bases that are allowed according to standards for a specific industry, failure to apply a reasonable basis in accounting estimates by management, the necessity for investors to compare the company with similar companies, and the lack of timely and appropriate documentation for transactions. Additionally, the results indicated that political factors have a significant impact on financial fraud in companies listed on the Iranian stock market.

The research results showed that political factors have a significant impact on financial fraud in Iranian stock market companies.

Corporate social responsibility and related disclosures have been on the agenda for years. Moving in the direction of social responsibilities is a necessary factor that leads to the continuation of the company and organization in the long term. On the other hand, financial theories and theories have addressed the point that investment decisions are not only influenced by economic and rational indicators, but also other factors have a significant impact on their behavior and type of decisions. Therefore, the current research has been formed with the purpose of managers' ethical decision-making according to the role of managers' characteristics in fulfilling the social responsibility of the company. In general, the results of this research show that the personality characteristics of managers have an impact on the fulfillment of social responsibility of managers in companies. is The present study examines the impact of auditor's social and human capital on audit services. Also, examining the role of ethics in managerial accounting and financial accounting is one of the other goals of this article. The research findings show that ethics play an important role in accounting practices and accounting professionals face various ethical challenges such as conflict of interest, pressure from superiors and the need to maintain client confidentiality. In general, this research shows the importance of ethics in accounting practices and It demonstrates the need for continuing education to ensure that high ethical standards are maintained in the work of accounting professionals. Finally, this study examines the situations of moral tension that municipal managers face in their daily work life, by identifying the occurrence and nature of such situations, their contextual and organizational dependence, and the resources available to handle or solve them. The main findings of the research, Identifying the importance of contextual and organizational dependencies, not only considering managers' experience of moral tensions, but also a solution to resolve these tensions.

Many companies disrupt the economic system by violating their financial statements, which has led to a major economic crisis. There are various diagnostic strategies that are mostly human. These solutions have high costs for calculating and reviewing the financial statements of all companies, so we must look for a solution that can use data mining and automation to perform this diagnostic process. Of course, data mining methods have also been proposed for this case, each of which has advantages and disadvantages. The data mining methods presented so far have high computational overhead or low accuracy. However, in the method proposed in this research, the improved ID3 decision tree with Bayesian network and support vector machine has been used as a combined method. In this proposed method, to improve performance and accuracy, the rough set algorithm and hierarchical analysis are used to select effective features. The tree created in the proposed method has the lowest possible depth and therefore has a high velocity. The computational overhead of the proposed method is low due to the use of an optimal algorithm. The data used in the evaluation of 3-year data from 60 companies. In evaluating the proposed method, it is shown that the proposed method has an accuracy of 80%, which is considered to be high accuracy compared to similar methods. The time overhead in the proposed method is O(m.n) and the memory overhead is O(n) where m represents the size of the training set and n represents the feature set used in the training

The purpose of this research was to identify the components of fraud and the political factors affecting fraud in financial statements.

The research method was fundamental in objective, qualitative in data type, and Delphi in data collection method. The population consisted of 20 experts from academia and finance, economic experts related to auditing and fraud, senior managers of leading companies listed on the Tehran Stock Exchange, and economic managers and professors. The research tool included targeted non-random interviews. For data analysis, the Delphi method was utilized.

The findings revealed that the components of fraud and political factors influencing fraud in financial statements include the fraud triangle and diamond (pressure, opportunity, rationalization, and capability) and political factors (individual and organizational).

In conclusion, this study highlights the intricate interplay between individual and organizational political factors and the traditional elements of fraud, providing insights into the mechanisms through which political dynamics influence fraudulent practices in financial reporting. This understanding could guide the development of more effective detection and prevention strategies.

In the current research, the impact of social criteria on the financial performance of manufacturing companies was investigated with emphasis on new financial criteria in accounting.According to the studies done, there are different classifications for corporate social responsibility disclosure, which in this research is used to measure social criteria from the indicators of legal measures; social responsibility committee, market pressure, product development/market share and responding to customers' needs were used as independent variables.Also, variables of economic added value, market added value, adjusted economic added value &Tobin's Q were investigated to measure the financial performance of companies as dependent variables. In terms of classification, the present research is of the applied type and the research method is of a quantitative type and in terms of data analysis, it is descriptive of the correlation type. The data needed to test the hypotheses were collected using the stock exchange website, accompanying notes and the activity report of the board of directors to the assembly of 108manufacturing companies admitted to the Tehran Stock Exchange during the period from2013to2020and using The multivariate regression method was analyzed using the F Limer, Hausman, Brosch-Godfrey&Brosch-Pagan with the help of R software.The results of the hypothesis test showed that there is a positive and significant relationship between the indicators used in the social criteria and the new financial criteria.According to the results of the current research, company managers can be effective in improving the company's performance by considering social criteria and take steps towards improving performance and sustainable development.

The purpose of this study is to investigate the effect of board characteristics with emphasis on criteria based on value creation for investors in companies listed on the Tehran Stock Exchange. In this study, the criteria of board ownership, board independence and board size were used to assess the characteristics of the board. In terms of classification, research based on purpose is of applied type and research method is quantitative. In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software. The results of testing the hypotheses showed that between the characteristics of the board that were evaluated using the criteria of board ownership, board independence and board size with the financial performance of companies using criteria based on value creation It was found that there is a positive and significant relationship. As a result, due to the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the research findings, the importance of more effective board supervision over the activities of managers is confirmed, and as a result, it should be based on the criteria of board ownership, board independence and board size, which can improve companies' performance and cause Increase the efficiency and effectiveness of board decisions in the company and increase the value of the company and create value for investors.

The purpose of this study is to investigate the relationship between the revaluation of fixed assets and the exit from real and legal financial distress of companies listed on the Iranian capital market (both stock exchange and OTC).In this research, legal financial distress has been calculated using the financial ratio in Article 141 of the Commercial Law and real financial distress using the localized model of Kurdistani-Tatli (2013). In this regard, first of all the mentioned companies that had revaluation of fixed assets during the period of 2011 to 2021, those who were suffering from legal and real financial difficulties, were identified and then the relationship between revaluation and the exit of this Companies were evaluated for financial and legal distress in the year of revision and up to two years later using logistic regression and the variables of company life, financial leverage, return on assets and company size were also considered as control variables. The results of the research show that there is a significant relationship between revaluation and exit from legal and real financial distress in the year of revaluation and not including financial distress until two years after the revaluation.

The purpose of this study is to investigate the impact of environmental indicators on the traditional financial performance of manufacturing companies admitted on the Tehran Stock Exchange. Today, many companies are facing environmental issues and are looking for a suitable way to report and disclose information to the public to assure the shareholders of the company's compliance with environmental issues and environmental protection. This research measures environmental indicators from the components of pollution control, prevention of environmental damage, research and development, conservation of natural resources and environmental policy, as well as the variables of return on equity, return on sales, and return on assets. Book market value, residual profit and return on investment were used to measure the financial performance of companies. Using the website of the stock exchange, accompanying notes and activity reports of the board of directors to the assembly of 108 manufacturing companies admitted to the Tehran Stock Exchange during the period from 2013 to 2020, the required data was collected and using the method Multivariate regression was analyzed using the F test of Limer, Hausman, Brosch-Godfrey and Brosch-Pagan with the help of R software. The results of the hypothesis test showed that there is a positive and significant relationship between environmental indicators and traditional financial criteria. The results of this research will help managers to identify the environmental indicators that affect environmental performance in their companies and use them to increase the company's value and improve the company's financial performance.

The purpose of this study is to the effect of the characteristics of the board of directors on the accounting financial criteria in the companies admitted on the Tehran Stock Exchange. In this research, the criteria of board ownership, board independence and board size were used to measure the characteristics of the board of directors. In terms of classification, the research is of an applied type and the research method is of a quantitative type. In order to examine the hypotheses of the research, the audited financial statements of the companies and the change reports of 148 companies admitted to the Tehran Stock Exchange during the period from 2013 to 2020 were used, and the required data were extracted and used the method of multivariate regression analysis and the use of the F-test of Limer, Hausman, Brosch-Godfrey and Brosch-Pagan was investigated with the help of R software. The results of the hypothesis test showed that there is a relationship between the characteristics of the board of directors, which were evaluated using the criteria of ownership of the board of directors, the independence of the board of directors, and the size of the board of directors, and the financial performance of companies, which was evaluated using accounting criteria. There is a positive and meaningful. As a result, despite the significant effect of the characteristics of the board of directors on the performance of companies, the need to pay attention to the characteristics of the board of directors is of great importance. Therefore, according to the findings of the research, the importance of more effective supervision of the board of directors on the activities of managers is confirmed, and as a result, the criteria of ownership of the board of directors, the independence of the board of directors and the size of the board of directors, which can improve the performance of companies and cause He paid attention to increasing the efficiency and effectiveness of the decisions of the board of directors in the company and increasing the value and reputation of the company.

Financial health is one of the key factors for the performance and sustainability of hospitals. Considering the importance of the topic, the present study has investigated the indicators of financial health in hospitals.

This meta-analysis approach to examine the financial health indicators in Iranian private hospitals. A systematic search strategy was implemented the "Winner, Amek, and Lee" model and reputable databases. The time for data retrieval was from 2016 to 2022. The collected data was analyzed using the effect size method and the fixed-effects model with the aid of CMA software.

  The study identified 55 articles that met the inclusion criteria. The analysis revealed that the highest number of articles related to financial health in private hospitals were published in the years 1399 and 1400, accounting for 16.8% of the total. Conversely, the lowest prevalence was observed in the years 1392, 1396, 1397, and 1401, with only 5.5% representation. Among the domestic studies, economic factors and patient volume emerged as the primary areas of focus, whereas education level and geographical characteristics received relatively less attention. In terms of foreign studies, patient volume and education level were the most extensively investigated, while social factors had the fewest studies.

In.

In line with their financial health, hospitals should pay attention to economic factors, environmental factors, level of education, crisis and geographic characteristics. Therefore, the results of this study can be used for hospital managers and policy makers in the field of improving the financial health of hospitals.

One The purpose of this study was to investigate the relationship between the revaluation of fixed assets and the modification of the financial structure of companies listed on the Iranian capital market (both stock exchange and OTC). Since increasing the debt capacity and improving the liquidity of business units can also help to improve the financial structure of business units, the relationship between fixed assets revaluation and these two variables was also investigated. In this regard, first, all the mentioned companies that had revaluation of fixed assets during the ten-year period from 2011 to 2020 were identified and then the effect of revaluation on their financial structure as well as debt capacity and liquidity using generalized least squares regression. The variables of company size, growth opportunity and profitability were also considered as control variables in the financial structure model. The results of the research demonstrated that there was a significant relationship between the revaluation of fixed assets and the modification of the financial structure, the increase in debt capacity and the increase in liquidity. These results are in line with the goal of the legislator, particularly Article 14 of the law on maximum use of the country production and service capacity and protection of Iranian goods approved on 5th May, 2019, which encourages companies to reform the financial structure, to revaluate fixed assets and increase capital from this point.

The purpose of this study is to investigate the effect of managers' skills and experiences with emphasis on value-based criteria for investors in companies listed on the Tehran Stock Exchange.In this study, the criteria of education, literacy, duality, tenure and managers' salaries were used to assess the skills and experiences of managers.In terms of classification, research based on purpose is of applied type and research method is quantitative.In order to test the research hypotheses, the audited financial statements of companies and reporting the changes of 148 companies listed on the Tehran Stock Exchange during the period 2013 to 2020 were used and the required data were extracted and using the analysis method. Multivariate regression and F-Leimer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests were evaluated using R software.The results of testing the hypotheses showed that there is a positive relationship between managers 'skills and experiences that were evaluated using education, literacy, duality, tenure and managers' criteria with corporate financial performance which was evaluated using value creation criteria. And there is meaning.As a result, despite the significant impact of managers' skills and experiences on companies' performance, the need to pay attention to managers' skills and experiences is of great importance.The findings of this study show that managerial skills and experiences can improve inefficiencies and, by gaining more resources, promote investment at higher levels, thus increasing the value of the company and the capital. Investors also create value.

In the present study, the effect of environmental management criteria of social responsibility on the financial performance of manufacturing companies with emphasis on new financial criteria in accounting was investigated. According to studies, there are different categories for disclosing corporate social responsibility. In this study, the criterion of environmental management with sub-criteria of health and safety in the workplace, training programs and employee development and employee relations were used as independent variables. Also, the variables of economic value added, market value added, adjusted economic value added and Q Tobin were measured to measure the financial performance of companies as dependent variables. The present research is applied in terms of purpose classification and the research method is quantitative and in terms of data analysis is a correlational description.The data required to test the hypotheses were collected using the site of the stock exchange, accompanying notes and activity report of the board of directors to the assembly of108 manufacturing companies listed on the Tehran Stock Exchange during the period 2013 to 2020 and using Multivariate regression method was analyzed using F-Lehmer, Hausmann, Bruch-Godfrey and Bruch-Pagen tests using R software. The results of testing the hypotheses showed that there is a positive and significant relationship between the three components used in environmental management indicators with modern financial criteria. According to the results of the present study, company managers by considering the components of environmental management can be effective in improving company performance and take steps to increase company value and sustainable development.

The present paper is entitled to identify the effective components of competitive strategies in financial and accounting information in the form of key themes and components using the qualitative technique of content analysis. Qualitative process content analysis was extracted and used to extract useful information from unstructured data (text interviews). The statistical population includes all experts in the field of stock exchange, which includes a sample of 17 experts in this field in the stock market who were interviewed and the text of their interviews was qualitatively analyzed based on Max Kiuda software. The results of coding validity were obtained at 93, which indicates the high reliability of the coding. The findings showed that the experts included four dimensions of after-sales service, market, debts and expenses, each of which includes different ratios, to identify effective components in the field of competitiveness strategies in financial statements and accounting. Therefore, it can be concluded that according to the extracted words, the financial statements of companies are a useful source for identifying the competitive strategies of companies listed on the Tehran Stock Exchange.

Tax is one of the best and most powerful tools of governments’ financial policy with various functions regulating the economy of the society. Examining the impact of tax culture on tax evasion is the goal of this paper. The statistical sample of this study includes 384 gold sellers and physicians in South Khorasan province. In conducting this research, survey research method and library method are used. Information is collected through a questionnaire and referring to documents and then analyzed. The validity of the questionnaire is determined by examining the important variables related to tax culture and tax avoidance and by applying the opinions of knowledgeable people. The reliability of the questionnaire is calculated to be 0.80 on average using Cronbach's alpha statistic. Using structural equations and Smart PLS software, this study is tested. The findings reveals that people's tax avoidance is significantly and positively impacted by the lack of a tax culture in society, a monitoring and prosecution system for tax collection, and adequate control over officials. Additionally, there is a negative and significant impact on people avoiding paying taxes due to delays in tax collection and the existence of numerous and varied tax exemptions. Finally, the impact of taxpayers on people who avoid paying taxes is unfavorable and insignificant.

Many companies disrupt the economic system by violating their financial statements, which has led to a major economic crisis. There are various diagnostic strategies that are mostly human. These solutions have high costs for calculating and reviewing the financial statements of all companies, so we must look for a solution that can use data mining and automation to perform this diagnostic process. Of course, data mining methods have also been proposed for this case, each of which has advantages and disadvantages. The data mining methods presented so far have high computational overhead or low accuracy. However, in the method proposed in this research, the improved ID3 decision tree with Bayesian network and support vector machine has been used as a combined method. In this proposed method, to improve performance and accuracy, the rough set algorithm and hierarchical analysis are used to select effective features. The tree created in the proposed method has the lowest possible depth and therefore has a high velocity. The computational overhead of the proposed method is low due to the use of an optimal algorithm. The data used in the evaluation of 3-year data from 60 companies. In evaluating the proposed method, it is shown that the proposed method has an accuracy of 80%, which is considered to be high accuracy compared to similar methods. The time overhead in the proposed method is O(m.n) and the memory overhead is O(n) where m represents the size of the training set and n represents the feature set used in the training

The purpose of this study is to the relationship Among the stability of profit components and cash components of interest and their relationship with bankruptcy in the Tehran Stock Exchange.

In order to achieve the purpose of the research, a sample of 130 companies from among the companies of Tehran Stock Exchange and companies that are subject to Article 141 of the Commercial Law (bankrupt) and have left the Exchange and Securities Organization, for a period of 5 years between 2016-2020. Is. Data collection has been done using modern mortgage software and stock exchange organization websites. In this research, E-views 8 econometric software has been used for final analysis.

The cash component of profit has a stronger relationship with the future profit of the company than the accrual component of profit and therefore has more stability than the accrual component of profit. Also, the result of the second hypothesis showed that the stability of the cash component of profit the stability of the cash component paid to shareholders is greater than the stability of other cash components. Finally, in the third hypothesis, the stability of the cash component of profit with the financial health of the company is greater than the stability of the accrual component of profit.

Originality / Value: 

The present study provides evidence for the relationship between the cash components of profit, profit stability and the probability (prediction) of bankruptcy of accepted companies.

Subject and Purpose of the Article: The present study aimed to provide a model for implementing performance-based budgeting in the Cultural Heritage, Handicrafts and Tourism Organization using Delphi techniques and a AHP based on fuzzy approaches.Research In first step, for the coherence and collection of experts' mental knowledge, by conducting library studies, various resources are prepared and the primary effective factors in sharing financial resources. Identified with the consensus of 12 experts (as the initial Delphi panel) was discussed. Then, the effective criteria in sharing financial resources were 130 criteria, which were classified into 10 factors. In the next step, to identify the mentioned effective factors using fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their effectiveness in the distribution of financial resources was investigated.Research 24 criteria were ranked using fuzzy technique, with the three criteria of "national and global registration of cultural, historical and natural movable artifacts", "number of global registered works" and "climate and territorial climate" as the most important criteria in sharing financial resources identified. Finally, using the weights specified in the FAHP stage, the resource sharing index of each provincial unit was determined and the formula for determining the share rate was presentedConclusion, Originality and its Contribution to the Knowledge: Providing a model using the most important factors of financial resources in the Ministry of Cultural Heritage, Handicrafts and Tourism using mathematical models, can be effective in budgeting effectiveness according to the macro-objectives of the country's planning system.

The aim of this study was to investigate the relationship between educational components and skills components required in the field of accounting in Islamic Azad University. In this study, using the Grounded theory method and interviews with experts, the components and indicators of the research were identified. In the next step, using the identified components and indicators, a quantitative questionnaire was developed and distributed and collected among the statistical sample. The reliability of the research instrument was confirmed for all components of Cronbach's alpha with a value greater than 0.7. The statistical population of the study consists of all professional professors, professional employees, and financial managers of large companies, financial analysts of stock exchanges and certified public accountants and auditors. The opinions of 160 people were selected as a statistical sample. Pearson correlation test and canonical test were used to analyze the data.Findings show that between the components of accounting education (strategic management, financial and resource management, team leadership, statistical analysis and financial and international standards - rules and regulations) with the component of accounting skills in Islamic Azad University There is a significant relationship. Also, according to the research findings, there is a significant relationship between the components of accounting skills (personality and communication skills, accounting skills, investment skills and financial knowledge, auditing knowledge and creativity) with the component of accounting education in Islamic Azad University.The results of this study show that there is a relationship between the components of accounting education and the components of accounting skills in Islamic Azad University. These two variables have only one focal point that can be interpreted and verified between them. They have this point.

The current paper aims at structuring the implementation of operational budgeting using performance information to allocate budget resources in the country's municipalities. This is a development-applied, exploratory (causal) and cross-sectional survey. The statistical population of the study in the qualitative stage included university experts specializing in government budgeting and accounting. Experimental municipality elites were also used as experts, and finally, 30 experts were selected. In the quantitative stage of research; 420 employees working in the administrative and financial departments of municipalities were selected. The sample size of 200 people was estimated using the Krejcie -Morgan table. Purposeful and random sampling methods were used in the qualitative and quantitative sections. Experts' opinion determined 8 main indices as the main indices for evaluating operational budgeting in municipalities. These indices are (implementation, organizational performance, efficiency and effectiveness, planning, cost management, organizational change management, reward and accountability management, statistics and information management), each of which consists of several components through coding. The mean expert opinions for the first component, i.e. the method of implementation in the operational budgeting of municipalities, are such that the maximum and the minimum impact from the expert opinions are 9.6 and 5.9, respectively, while most opinions are in the range of 8.1 to 9.2. The opinions are very influential, taking into account the opinions and trapezoidal fuzzy numbers diagrams. Given the significance level of the Friedman test, because the probability value is (0.000) and is less than 0.05, it shows that the variables are significantly different from each other. The results also show that the management component of the reward and accountability system has the maximum rank and the management and statistics management component has the minimum rank. The results of the model evaluation showed that there was a significant difference and effect with respect to the mean and the difference between the means obtained from the comparison of indices and the indices affecting operational budgeting in municipalities. The significance level is less than 0.01 and has been confirmed at the confidence level of 0.99. The magnitude of this effect is (B = 0.72)), (B = 0.77), (B = 0.54), (B = 0.87), (B = 0.46), (B = 0.51), (B = 0.49), (B = 0.47)) for Implementation Method, Organizational Performance, Efficiency and Effectiveness, Planning, Cost Management, Organizational Change Management, Reward and Accountability System Management, Statistics and Information Management, respectively.

Performance-based budgeting is the latest reform model of budgeting introduced in Iran, and there is no doubt about its necessity to improve the management of government agencies. In recent years, the emphasis has been on this subject. These assertions are chiefly addressed in paragraph (c) of Article 7 of the Sixth Development Plan Act, expressing the selected budgeting system. Therefore, the present study is dedicated to identifying and ranking the practical factors in the allocation of resources of the Cultural Heritage, Crafts, and Tourism Organization. the first step is to integrate the experts' subjective knowledge, by conducting library studies, various sources of funding have been prepared, and primary factors were identified on the five experts. In this research, as the first step to integrating and gathering subjective knowledge and by conducting library studies, various sources are provided based on the approved budget and the initial identified factors, by consensus of 5 experts are put into discussion.Eventually, the practical factors in the Financial Resources were divided into 130 factors and 10 categories. Furthermore, in the next step to identify the aforementioned practical factors using the Fuzzy Delphi technique and consensus of experts (as Delphi secondary panel), their influence on the distribution of financial resources was investigated. Finally, 24 components were selected as the final factors.the most important criterion in sharing the 3 criteria of "national and global registration of cultural and natural historical monuments", "number of global registration works" and "climate"as the most budget allocation were identified.

The aim of this study was to investigate the relationship between social conservatism and financial performance with the mediating role of cultural values. Due to its nature, this research is an applied research. It is also correlational in terms of survey method. The statistical population of the present study is experts, chief accounting officers and financial managers working in companies listed on the stock exchange. The sampling method is random. In this study, 200 questionnaires were randomly distributed among the respondents. Pls software has been used for data analysis. The results showed that there is a significant relationship between social conservatism and financial performance, between social conservatism and cultural values, and between cultural values and financial performance.

Covid 19 virus has become a global epidemic with many economic consequences and has affected almost all countries of the world, and therefore it is expected that the global economy will pass 2021 with a significant recession. Covid 19 disease has led to many changes in the world order over the past century, destabilizing the global economy, social development, trade, risk, financial management and financial markets. Also, the outbreak of Corona virus has led to severe negative reactions in stock markets in various countries. Meanwhile, Iran, like many countries involved in this global epidemic, is suffering as a result of the economic consequences. This necessity led to the economic consequences of this disease on the Iranian economy. Iran's economy has gone through two difficult years, 99 and 1400, and is now facing a global phenomenon. In the present study, an attempt is made to address all the economic consequences of the Covid 19 virus around the world, as well as stock markets, and specifically to Iran and its situation in the Iranian economy.

As you know, estimating the regression model separately for each industry and in each year is time consuming and requires a lot of care, because to the number of product the number of industries and the number of years the regression model for the observations of companies related to each industry-year must be estimated and each time the results are transferred to Excel software, and this issue may have led some researchers to do less studies that require to estimate industry-year regression model. In this article is taught how can estimate the industry-year regression model with classical hypothesis and collinearity tests by writing statements including two nested forvalues loops in a very short time. The examples used in this paper have done for Stata software, which can be used for other statistical software. It is hoped that using this method will lead road to be flatter for doing studies that require to estimate industry-year regression model

This study investigates the relationship between bankruptcy and stock overvaluation and earnings management and overconfidence of management. The dependent variable of the study, bankruptcy and independent variables of the study, including the proxies of stock overvaluation (ratio of price per share to profit of delayed share and the ratio of price per share to value of delayed share) and proxy of earnings management (discretionary accruals) and proxy of Overconfidence of Management (part of changes in the volume of assets that are not affected by sales). This is an applied study and the statistical procedure includes the OLS regression model with random effects. The statistical sample of the study includes 551 companies-years of companies listed on the Tehran Stock Exchange from 2012 to 2018. The results of testing the study hypotheses show that in the companies surveyed in this period, bankruptcy has a strong significant negative relationship with stock overvaluation and a weak significant negative relationship with earnings management and a strong significant positive relationship with overconfidence of management