mansour taheri

In recent years, paying attention to the non-financial performance of companies has attracted the attention of stakeholders, which shows the importance of sustainability reporting even more.Stakeholders demand sustainability reporting in order to evaluate company performance.Among different industries, the oil and gas industry has a special place in the country's economy.Therefore, sustainability reporting is very important in the oil and gas industry.In this regard, companies carry out sustainability reporting in different ways.28of the board of directors activity reports of Iranian oil and gas industry companies5sustainability reports of the biggest oil and gas companies in the world, as well as the disclosures of the sustainability standards board have been reviewed.The mentioned reports have been evaluated using the content analysis method.The results show that the number of five sub-components from governance dimension of sustainability standards have been seen in the reports of Iran and big companies in the world.The greatest overlap among these three sectors has been in the environmental dimension which shows the importance of this dimension in the oil and gas industry.Also the environmental dimension has received the most attention in the sustainability standards board, while in Iranian companies,the environmental dimension has the least attention.On the other hand the number of information disclosure cases of the sustainability standards board is the lowest with29disclosure cases which shows that the disclosure cases of this board are currently not complete.In order to provide a better description of the sustainability activities of Iranian companies it is necessary to provide separate sustainability reporting by Iranian companies.

Health, as one of the most important sources of comfort in life, is the complete physical, mental and social well-being, while there are dynamic mutual relationships among the three components. This study was aimed to investigate the role of attachment styles and emotional intelligence components in the prediction of health dimensions. The statistical population was consisted 160 parents who participated in the trainees’ health assessment programs in Khalkhal city (Iran). Attachment styles questionnaire, emotional intelligence questionnaire and general health questionnaire were used to collect data. Results of the study indicated that avoidant and ambivalent attachment styles has significant relationship with depression dimension. The relationship between emotional intelligence and dimensions of depression, anxiety, physical symptoms and social performance was also significant. Multivariate regression analysis indicated that dependent and ambivalent attachments are predictors of depression/anxiety; secure attachment is a predictors of depression moreover, stress tolerance, social responsibility, empathy, self-esteem, optimism, self-actualization, interpersonal relations, problem solving, independence and assertiveness are predictors of depression, anxiety, physical symptoms and social performance. This study demonstrated that attachment styles and emotional intelligence components play important role in the prediction of health dimensions. Therefore they are applicable and effective in health related programs.

One of items that attracts attention of financial statements users is earnings. In accounting literature, precise of earnings forecasts is very important. There are many factors that influence earnings forecasts. One of these factors is overconfidence that have important role in precise of earnings forecasts. Management forecasts also reflect company’s perspective. Hence the purpose of this study is examining the effect of managerial overconfidence on management earnings forecasts. To obtain this purpose, a sample of 112 listed companies in Tehran stock exchange between 2007 to 2013 is investigated. To measure managerial overconfidence, two measures of overconfidence based on the investment decisions were used. Research hypothesis is tested by using ordinary least squares method. The findings show that there is a direct and significant relationship between both measures of managerial overconfidence and management forecast errors. Since managerial overconfidence impacts on their forecast, investors should consider this factor when they are evaluating investments.

In accounting literature, earnings management has been a considerable issue. Many variables influence earning management. The purpose of this study is to examine the relationship between economic downturn and earnings management.Statistical population of the research is listed companies in Tehran stock exchange between 2009 to 2014. In Statistical population, a sample of 115 companies is investigated to tests hypothesis.The study makes use of discretionary accruals as a proxy for earnings management. The modified Jones model is used to measure discretionary accruals. The ordinary least square method was used to test hypothesis. The findings of the study provide evidence that there is a direct and significant relationship between economic downturn and earnings management. In other words, in economic downturn, earnings management increases. Moreover, the results show that fluctuations of gross domestic product as a macroeconomic variable affect earnings management.

For investors and other stakeholder like creditors, earnings is very important. Trade credit has an important role in financing policy of a company. There are ways that creditors can protect themselves from loss; one of them is evaluating finance situation of their customers. The purpose of this study is to examine the relationship between earnings quality and trade credit. A sample of 88 listed companies in Tehran stock exchange between 2008 and 2013 formed this study. Accruals quality and volatility of earnings were used as proxies for earnings quality. We used the model developed by Dechow and Dichev (2002) to measure accruals quality. Earnings volatility was also measured according to Francis et al (2004). The findings of the study showed no relationship between earnings volatility and trade credit but indicated significant positive relationship between accruals quality and trade credit.