mohammadmehdi momenzadeh

Various methods have been developed to measure the persistence of inflation, which often focus on one of its two main components, i.e. the speed of convergence and the exogenous or endogenous level of the long-term equilibrium of inflation with respect to shocks. In this paper, both persistence components have been carefully evaluated. In order to measure the speed of convergence in both the first and second order moments of monthly inflation, exponential and hyperbolic speed models have been used. Also, the effect of structural break on the equilibrium level and changes in the inflation persistence coefficient have been investigated. The findings show that the occurrence of structural break in May 2017 has increased the long-term equilibrium level of monthly inflation by 1.3%. The chronicle of the time of the structural break shows its compatibility with the economic sanctions caused by unilateral withdrawal of the United States from the JCPOA and shows the role of political uncertainties in creating inflationary uncertainty. Also, the inflation persistence has increased in both the first and second order conditional moments, and the inflation persistence coefficient has increased by 8% after structural break. In such a situation, potential inflationary shocks, such as an increase in the exchange rate, spill over into expected inflation and actual inflation. As a result, the Dealing with inflation requires active and aggressive monetary policy in order to reduce the de-anchoring of inflationary expectations. Therefore, overcoming the inflation uncertainty and increasing the coefficient of inflation persistence, in addition to appropriate monetary policy, requires reducing the role of environmental variables such as severe political tensions in the country.

The purpose of this study is to review research conducted in the field of higher education funding over the last decade. 66 published papers in the field of higher education funding based on eight factors including thematic trends, indicators used, history, society, survey sample, research methods, data testing methods and description of results are selected. We conclude that there are five thematic trend areas, including methods of funding, comparative studies in the field of funding, funding mechanism, and factors and conditions affecting funding and finance. Academicindependence has received more attention in previousresearch, with a total of 16 indicators extracted from these five thematic areas, the most important of which was in the area of budget. The period of pervious researchhas seen an increasing trend over the years of research, state universities being the largest target group in terms of population and, and in terms of research methods, explanatory analysis methods outperforming other methods. In terms of data testing techniques, mixed techniques (qualitative-quantitative) were used more.

The long-term behavior of stock markets is of considerable importance to asset managers and financial experts due to its direct relationship with stock price valuation. Volatility persistence has a significant effect on stock price returns. Therefore, the relationship between heavy falls in the stock market can be related to the phenomenon of high volatility persistence. In the present study, using the Bayesian unit root test, the persistence of the Tehran stock Exchange volatility has been investigated in the framework of SV and SVJ. The results of this test using the Bayesian factor in different specifications of both SV and SVJ models show that although the unit root is rejected in the volatility of the Tehran stock Exchange prices in the period of 1398-1400 (2019-2021), the persistence of the volatility was very high. The increase of irrational traders in this period of time has been one of the reasons for increasing the persistence of market volatility. The findings show that the flow of information in the Tehran stock market and the absorption of information in its prices are slow. The characteristic of high volatility persistence in this market is the result of its closed structure and the concentration of market weight on a few main groups. As a result, regular release of financial statements, training of traders, and use of expert analysis along with diversification of investors and not focusing on specific pledges in portfolio formation will help to reduce volatility persistence.

It seems that heavy economic sanctions have been the source of the instability of the unofficial foreign exchange market in the last two decades. This instability can be the result of the high resistance of turbulent shocks in the direction of damping towards the long-term average of the exchange rate, which shows the high persistence of the process. Such stability in unofficial foreign exchange market fluctuations can be caused by large changes in long-term variance due to structural breaks or the existence of long memory in exchange rate returns volatility. this paper seeks to provide a perspective of these two modes and their different aspects on the volatility of the unofficial exchange rate. For this purpose, the persistence of unofficial exchange rate volatility in three cases; We examined original data, original data with structural breaks and refined data from mass jumps and with structural break in combination with exponential (GARCH and IGARCH) and hyperbolic (FIGARCH models) autocorrelation functions. The results of this research show that the unofficial foreign exchange market is affected by collective jumps and sudden changes in the variance of returns. Also, based on the information criteria, the model compatible with the data is the FIGARCH(1,d,1) model with the original data and exposed to double structural failures in the variance, which indicates the extreme instability of the unofficial foreign exchange market and the impact of structural failures caused by sanctions mainly It refers to long-term volatility or unconditional volatility. This model clearly shows the unilateral withdrawal of the United States from the JCPOA and the return of unilateral sanctions after 2018. The uncertainty in Iran's unofficial foreign exchange market is more severe than in 2011.

The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact that the function of the individual at any given time must be evaluated based on his conditions and working situations and due to its complex and diverse dimensions, decision making confronts with several choices and criteria which can be examined by multi-criteria analysis. This applied research aims to rank the psychological theories with an accounting approach based on the management of contingencies using the AHP method. The method of this study was a descriptive survey conducted by distributing the questionnaire. The statistical population of the study consisted of elites and accounting experts with over 20 years of job experience in Tehran. Sixty-eight individuals were selected randomly, and the questionnaires were distributed among them. After collecting the research for data analysis using expert choice software, the research, and ranking of the data were done using the AHP technique. The findings of the study indicate that the motivation theory and social psychology theory, and finally, cognitive psychology theory are based on priority order. In other words, in the accounting-based approach to contingency management, most motivational theories are presented and show a higher impact, one of the most important reasons for which can be attributed to the reliance of accounting on individual management

One of the most fundamental factors in pricing and evaluating the performance of companies is their profitability and profit is used as a basis for predicting the future performance of companies. Therefore, an accurate profit prediction is really crucial and decisive. There are various approaches to this prediction. The first approach would be calculating profit according to accounting standards by using historical cost and the second, calculating profit according to fair value. In this circumstance, this question arises that whether fair values are used instead of historical cost, would it lead to a more accurate and better prediction of the company's future performance? The purpose of this study is to investigate the effect of using the fair value in calculating profits on the performance of investment companies with the help of benchmarking international financial reporting standards for small and medium-sized units. This research uses the data of 95 companies listed on the Tehran Stock Exchange, whose activity is an investment, from 2015 through 2019 and compares the predictability of fair value-based profits with the profit based on accounting standards in predicting the company's operating cash flows and future profits. The data is first collected in Excel software, then the research variables are calculated and finally, research models are tested and analyzed by Eviews10. The results show that fair value-based profit has no greater ability to predict the performance of investment companies in comparison to profit based on Iranian accounting standards.

of the examined indices in reporting the World Bank Business is the investor protection index. With regard to the fact that controllers' misuses in the public share companies has always been one of the discussed subjects in corporate governance and one of particular concerns of small investors, ه t is necessary to protect the small shareholders against managers and controlling shareholders' misuses. After notifying the general policies of resistance economy by Iran's Supreme Leader and focusing on issues such as democratizing economy, reforming and strengthening the overall financial system, and the transparency of economic activities, it seems necessary to pay more attention to supporting and protecting the rights of small shareholders. This paper examines how and why to protect the rights of small shareholders, greater recognition of the resistance economy and the role of the capital market in the implementation of the resistance economy policies, and improving the business condition. Using grounded theory, the Supreme Leader's remarks on the resistance were researched and the research model on the issue of "development and empowerment of the capital markets in order to fulfill the objectives of the resistance economy" was extracted. Since each segment of the model is somehow associated with the rights of the small shareholders and one of the consequences of capital market development, according to this model, is the presence of the public, private sectors, and cooperatives in the country's economy, suggestions and strategies are presented for the development of some mechanisms and instruments in corporate governance in order to support and protect the rights of small shareholders to improve the business condition, to create confidence for investors and to reach the objectives of the resistance economy

PFM Revaluation is the replacement fair value of fixed assets instead of their historical value. Since the historical cost model is causing the difference between the current value and book value of assets, revaluation of assets can help the transparency and relevance of financial statements.In recent years, Increased capital firms, due to the assets revaluation has been declared exempt from tax.because of the types of capital increases emerging capital market of the country, the consequences and implications are not been fully investigated. In this paper, the fundamental analysis framework will be based on the analysis of Capital Increase .Fundamental analysis shows that, Although the Capital Increase from the location is associated advantages such as increased equity and borrowing capacity but it Causes the decrease of financial ratios, growth rates ranging from IGR and SGR Lower than the intrinsic value of the shares and decrease the P/E, at the risk and expected return of equity implications.

Earnings management has a negative effect on earnings quality and it may weaken validity of financial reports. The main focus of researches about earnings management is why companies manipulate earnings. Pricing power of companies can potentially affect earnings management. Since the relation between product pricing power and earnings management has not been studied in Tehran Stock Exchange, this research tries to find a relation between product pricing power and earnings management and a relation between existing competition in industries and earnings management in Tehran Stock Exchange. The results show that there is not a significant relation between pricing power and earnings management. This is due to the mandatory nature of rules and regulations of product pricing in many internal industries. Also, those companies in more competitive industries may manage earnings in order to limit their competitors in obtaining precise information. The results of the present research show that there is a significant relation between existing competition of industries and earnings management in industries such as vehicle & parts, cement, gypsum & lime, chemicals, main metals, tile & ceramic, machinery & equipment, and pharmaceuticals. On the other hand, the results from the research model indicate no direct relation between the competitive pressure and earnings management.