saeed nasiri

 Independence in the auditing profession is actually an abstract concept that cannot be directly observed, and it is often described as a state of mind which is related to concepts such as impartiality, honesty, trustworthiness, and personality. There are two aspects for independence in most of the existing definitions in the auditing profession. One is true independence (intrinsic) and the other is apparent independence, so that true (intrinsic) independence is considered "absence of mental tendency in the implementation of audit operations" and apparent independence is "avoidance of conditions that show the auditor in conflict with the obvious interests of the employer".. The research data collection tool was a questionnaire, which was used to analyze the collected data using partial least squares analysis. The target population of the research was the auditors who are members of the audit organization and private sector audit institutions. They were selected through random sampling and examined in a period of 6 months. Based on the obtained results, it was determined that self-fulfilling prophecy has a positive and significant effect on auditors' bias. In fact, the result of this research shows that the existence of positive expectations in the context of the society and the professional environment creates more dynamics in the effective and independent functions of auditors because the motivations can increase the professional philosophy of auditors in the process of work and make them have professional opinions and judgments, regardless of any influence and possible dependencies when making decisions.

The current research aims to investigate the impact of tax uncertainty on the financial and strategic policies of companies. For this purpose, the impact of tax uncertainty on policies (including: financing policy, dividend policy, and investment policy) and strategic policies (strategic deviation) were investigated under four hypotheses. The library method was used to collect information related to the theoretical basis. To test the research hypotheses, the data from the financial statements of the companies listed on the Tehran Stock Exchange based on the information of 145 companies during the period 2015 – 2021 were used. The results showed that tax uncertainty has a significant positive effect on the financing policies of companies. Conversely, the results showed a significant negative impact of tax uncertainty on both dividend and investment policies.  Additionally, the findings indicated a significantly negative effect of tax uncertainty on strategic deviation within companies. In fact, companies facing tax uncertainty also have a greater incentive to provide cash resources through debt financing. However, due to the liquidity risk caused by tax uncertainty, such companies are more conservative in distributing cash dividends and investing in projects. Furthermore, managers in companies with higher tax uncertainty are more cautious and less prone to adopting strategies that deviate from those of their competitors.

Currently, innovation in business models is considered corporate architecture. Innovation in business models shows how companies can take new approaches to develop their business. Companies can facilitate the entrepreneurship process by considering the innovations in their business model based on their capabilities. This will play a prominent role in designing and explaining the business model dynamics. This article investigates the effects of the innovation index on the business diversification index in selected listed companies in the Iranian capital market with the quantile regression approach from 2013 to 2019. The results of this study showed the positive and significant impact of the innovation index on business diversity in all three groups of competitive, concentrated, and semi-concentrated industries, but this effect was stronger among competitive industries. Also, the results of this study indicate the asymmetric effect of the innovation index in competitive and semi-centralized industries and the symmetrical effect of the innovation index in centralized industries.

Today, achieving economic growth and development is one of the main and important goals of all countries, including Iran. Considering the special conditions of Iran and the existence of extensive sanctions, achieving economic growth is facing more and more severe restrictions; To overcome these limitations or at least adjust them, different solutions can be imagined, one of which is to follow the model of resistance economy. This research deals with the less-seen role of internal audit in realizing the components of a resistance economy. Based on this, the main goal of this research is to examine the role of internal audit quality in cost management with an emphasis on the components of resistance economy, which was prepared after studying the available sources, questionnaires based on previous studies, experts' opinions and internal audit executive instructions, which were approved Its validity and reliability were distributed among the community of working internal auditors and members of the internal audit association. The type and method of the present research is the type of applied research and its method is correlation. The research findings obtained by using confirmatory factor analysis and using structural equations (smart pls software) show that there is a significant relationship between the quality of internal audit in the realization of the components of resistance economy (cost management). There is a significant relationship between the quality of internal audit and economic efficiency. There is a significant relationship between internal audit quality and efficiency. There is a significant relationship between the quality of internal audit and effectiveness. Therefore, the results of the findings indicated this. that the quality of internal audit is effective in realizing the components of resistance economy (cost management).

The objective of this study, is to design the internal audit model through modern technologies in Islamic Azad Universities based on the Grounded theory. For this purpose, in 2022, using the snowball sampling method with 17 specialized faculty boards, managers, and auditors of Azad University and other experience in the auditing field, in-depth interviews were conducted up to the saturation stage. Research data were analyzed using the coding method and the main categories and concepts were extracted. A conceptual model was presented by which the influential components in internal audit were identified through new technologies. The results suggested that the most important causal conditions that can be effective in this model are internal control system traditional assessment, web-based accounting, post-expenditure monitoring, integration and coordination, financial discipline, and resource management. Also, to conduct internal audit through new technologies, strategies such as enhancing the quality level of internal audit, agility of the internal control system, alteration and improving processes, and accountability to stakeholders should be adopted. Finally, the research model indicates that internal audit through new technologies in Azad University can have consequences such as continuous auditing, increasing audit quality, eliminating the paper system, pre-expenditure monitoring, increasing financial transparency, reducing audit costs, fast and reliable reporting, protection of people's rights and tuition fees

In the last two decades, numerous studies have influenced conservatism and examined various changes. Findings show that financial reporting has been conservative in many markets (Hassan, 2021). These studies have focused less on conservative motives. There is no consensus on whether conservatism improves corporate status and managerial performance (Bertmo et al., 2017). Nevertheless, this issue in the Iranian capital is still challenging and has received less empirical attention. There is no theoretical consensus on answering the question of whether conservatism improves corporate status and managerial performance. (Bertmo et al, 2017). However, this is still a challenge in the Iranian capital market and has received less empirical attention. Conservative motives are naturally caused by factors that the study of these factors and their impact on these motivations can reasonably answer the critical question of what motivates managers to use conservative methods and what factors have led managers to have these motivations. An issue hidden in this vast conservative literature and bad news that deserves serious discussion is the future and behavior of the company following this news, which results from predictions and estimates based on current and past information. Undoubtedly, managers will be among the first to react to this information and the predictions formed based on it and will change their motivations to continue working in the management position accordingly. Accounting conservatism motives or conservative tendencies indicate the level of subjectivity in identifying the interests that managers or accountants pursue that approach. On the other hand, it was stated that managers have different motives and, accordingly, show conservative behaviors. These motives are possible. This study examines the three contractual, tax and political motivations of managers from conservative methods. Contractual motive refers to contracts between the company and its stakeholders; Conservative tax incentive indicates the level of delays in revenue recognition due to tax deferrals and states the legal motive for exercising conservatism because it does not face judicial consequences. One of the important factors that can lead to different motivations of managers to operate in companies is the situation and news of the company, which, based on past and present information, can predict the future to some extent and make decisions based on it. (Hosseinafshari et al, 2021). These adverse indicators can reduce the value of assets. Because managers have different motivations for using conservative methods, the importance of this issue has increased and perhaps the answer to the question of how bad news affects conservative motives. Be able to fill the gap between application and research. In this research, both library and correlation methods are used mixedly. The statistical population of this research is all companies listed on the Tehran Stock Exchange from 2011 to 2021. After applying the restrictions, 163 listed companies were selected as a sample. To test the research hypotheses, multiple regression analyses have been used. Based on the theoretical foundation, these hypotheses were developed and tested:H1: Bad news increases the conservative contractual incentive by reducing debt.H2: Bad news increases conservative tax incentives by lowering tax rates.H3: Bad news increases the political motivation of conservatism by reducing the size of assets. The findings show that bad news does not significantly affect conservative contractual motivation. Findings from this test suggest that companies may pay less attention to good and bad news to finance themselves, build capital structure, and make decisions based on other policies. In this situation, political and cultural relations in the Iranian environment should not be overlooked when preparing financial resources. Based on these findings, it can be said that the first hypothesis of the research cannot be confirmed. Bad news at the 10% error level also has a significant positive effect on conservative tax incentives. The findings show that in the face of bad news, companies have been tax-motivated in conservative ways and, as a result, have identified costs more and more quickly and reduced tax rates compared to the previous year. In other words, the findings show that companies pursue their tax goals and incentives using conservative methods. Based on these findings, it can be said that the second hypothesis of the research cannot be rejected. The results of testing the third hypothesis indicate that bad news has caused companies to appear politically smaller to be safe from policymakers in poor financial conditions and to pay less costs to the government, including taxes. In other words, in the face of bad news about the company's financial and operating environment, companies try to show less of their assets through conservative methods and maintain their financial reserves for a negative outlook in the future. The results showed that bad news companies did not affect the contractual motivation of companies, and companies did not significantly adjust their debt structure because of this and in these circumstances. To interpret these findings, we can point to the power of Iranian companies in debt financing. In times of financial crisis, financial constraints and bad news, they can establish relations with financing institutions through numerous political, cultural and social relations. Borrow this way. However, the findings in the second hypothesis show that bad news affects the company's tax incentive and increases it, and these findings are in line with the literature. In the face of bad news, companies showed less of their assets to be safe from politicians. Because of the ambiguity due to bad news forecasts, the company is likely to be financially constrained in the future, and companies should look for tricks to maintain financial resources for future consumption and thus maintain continuity. Based on these findings, it can be suggested that companies and their stakeholders review the company's news and information before making a decision and, based on this, predict the company's perspective and, by incorporating these forecasts, establish the next steps.

The purpose of this study is framework of the philanthropy governance structure and the systematic representation of its functions in capital market companies. This study is considered exploratory in terms of methodology and analytically combined. Because of the lack of a coherent framework regarding the philanthropy governance structure, this study identified the themes of the study through interviews and coding through thematic analysis. Then, using the fuzzy Delphi analysis, the reliability of the identified dimensions was analyzed, and finally, in the quantitative part, systemic representation analysis was used to explain the themes of the organization identified in the context of the functions of capital market companies. In this study, according to the theoretical saturation point in thematic analysis, 12 accounting experts participated, and in the quantitative part, 24 members of the board of directors with more than three years of professional experience who had the necessary experience and specialized knowledge participated. The results of the study in the qualitative part during the 12 interviews conducted indicate the existence of 3 overarching themes, 6 organizing themes and 36 basic themes. On the other hand, the results of the system representation as quantitative part analysis showed, the structure of adhocracy in philanthropy governance is considered the most stimulating structural change of capital market companies to improve the level of legitimacy and social trust, which can lead to two consequences of sociocracy and meritocracy as the philanthropy governance structure.

The readability of disclosure of financial reports in Iran is considered one of the relatively new issues that has not been addressed much and its impact on the financial and operational variables of companies as well as investors and decision makers has not been measured and evaluated. Therefore, the present study has evaluated the effectiveness of investors' judgments on the readability of the disclosure of the company's financial reports. In terms of the purpose, this research is considered one of the applied researches, and in terms of the method, the research is based on correlation analysis. To collect the data of this research, 120 active investors in the stock exchange were selected and data were collected with the help of a scenario.
The results showed that when the company's financial reports have low readability of disclosure, the sensitivity of investors' evaluation judgments is affected and increases, but when the readability of disclosure is low, the psychological processing of investors will not be affected. In addition, it was found that when the company's financial reports have low disclosure readability, the intensity and efficiency of the search for external information by investors increases, but the amount of investors' reliance on external information does not change.

So far, readabilityof disclosure concepts and the behavioral features of investors have not been addressed appropriatedly in Iran despite their importance and there is not even a suitable tool to measure it in the country. Therefore, it seems necessary to conduct research in Iran to introduce the concept of disclosure readability, its measurement and the impact of business strategy on the readabilityof disclosure of financial statements. Therefore, the current paper evaluated the effect of the type of business strategy on the readability of financial statements of companies listed on the Tehran Stock Exchange. This is an applied causal (post-event) correlational paper. The statistical population of the study is all companies listed on the Tehran Stock Exchange. Using the systematic elimination sampling method, 129 companies were selected as the research sample and were surveyed in a period of 5 years from 2015 to 2019. EViews 9 and regression were used to test the research hypotheses. The results show that the type of business strategy affects the readability of financial statements of companies listed on the Tehran Stock Exchange.

Commercial corporations, as an undeniable necessity of protecting the resources of stakeholders, need a civilized corporate governance structure; in a way that over time can meet the information needs and expectations of stakeholders. Corporate Governance Civilization is considered as a structural keyword in the corporate governance system which, by arranging effective board oversight mechanisms, can lead to the protection of shareholder interests and motivate investors to have confidence in the structures of capital market companies. The purpose of this research is evaluation of the criteria of corporate civilizational governance structure in the Iranian capital market. This study, which was a hybrid methodology, in the qualitative part, identified the characteristics of the corporate governance structure of the company in order to confirm the reliability of the identified characteristics based on Delphi analysis. Then, in a quantitative part, the study used interpretive ranking proses to evaluate the criteria of the corporate governance structure of the company in the Iranian capital market. The results of the research in the qualitative part indicated the existence of 6 features of the civilized governance structure of the company that were confirmed. The results in the quantitative part also showed that the percentage of influence of the adhocracy feature is higher than other features of the civilized governance structure, which means the existence of interactive relationships in the corporate governance system and mutual understanding of internal and external expectations and needs to protect stakeholders' rights.

The aim of this study is to investigate the effect of CEO Power on Corporate Risk Taking using the Generalized Method of Moments (GMM of listed Companies in Tehran Stock Exchange. These Three dimensions Corporate Risk Taking in our tests :( Total Risk, Idiosyncratic Risk and Systematic Risk). For this purpose one hypotheses are developed and data on the 108 companies in Tehran Stock Exchange for the period of 1389 to 1396 were analyzed. This regression model using panel data with fixed effects approach and Generalized Method of Moments (GMM), reviews and tests. The results showed that CEO Power has significantly negative impact on Corporate Risk Taking (Total Risk, Idiosyncratic Risk and Systematic Risk). Therefore, the research results indicate that the CEO power reduces Corporate Risk Taking.

Considering the importance and Disruptive role of blockchain in the future of accounting, this study examines the role of blockchain technology in accounting research using content analysis method to examine and identify current trends in accounting articles, and Provide insights into the future of accounting and auditing research and emerging topics.

This study analyzes different dimensions of published research by reviewing 125 articles from 48 top accounting journals indexed in ABS, ABDC and SJR ranking lists in the period 2008 to 2021.

An analysis of published articles indicates the impact and blockchain entry into the areas of auditing, accounting, cryptography, financial reporting, taxation, stock market, smart contracts, and corporate governance. Besides, the importance of the impact of this technology on the future of accounting research and education of accounting students has been emphasized.

The results of this study indicate the infancy of this field of accounting research and the growing trend of publishing accounting articles on the subject of blockchain in recent years, especially in the field of auditing. The results of this study also indicate the provision of appropriate research opportunities in various fields of accounting knowledge with a focus on blockchain.

Contribution:

 The findings of this study can help researchers to understand the applications of blockchain in accounting and auditing and identify important research areas for the development of future research paths.

Following neoadjuvant chemoradiation, 25% of patients with rectal cancer experience pathologic complete response (pCR). With the appropriate imaging method for this group of patients, it would be possible to use less invasive methods. The aim of this study was to assess the ability of diffusion-weighted magnetic resonance imaging to predict pCR after neoadjuvant chemoradiation in patients with rectal cancer. In this prospective study, 19 patients with rectal cancer were examined. Magnetic resonance imaging of patients with diffusion-weighted imaging was performed in two stages: one week before the start of chemoradiotherapy (CRT) and seven weeks after the end of CRT to evaluate the results of treatment. Apparent diffusion coefficient (ADC) was measured before and after treatment. The percentage of ADC (% ΔADC) increment was also calculated. The patients were divided into three groups according to the surgical report: complete responders, partial responders, and non-responders. Optimal cut-off point was determined via ROC diagram. The mean age of the patients was 52.9 (29-73) years. There were no significant associations between pre and postoperative ADC values and pCR. However, % ΔADC had a significant relationship with complete response to treatment. Based on the ROC chart, the value of 15% was selected as cut-off with 56% specificity and 67% sensitivity. The positive and negative predicting values were 77.8% and 40%, respectively. The mean %ΔADC increase seems to be a valid tool to differentiate complete responders from non-responders after CRT in locally advanced rectal cancer.

The aim of this study is to investigate the effect of Environmental Uncertainty on speed of adjustment to target leverage of listed Companies in Tehran Stock Exchange. The coefficient of variation (CV) of sales (scaled by total assets) to capture environmental uncertainty. For this purpose three hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1389 to 1397 were analyzed. This regression model using combined data with a consolidated approach, reviews and tests. The results showed that the criteria of Environmental Uncertainty has significant positive impact on speed of adjustment to target leverage. Moreover, the results showed that the effect of Environmental Uncertainty on speed of adjustment to target leverage in firms with a above-target leverage adjust their leverage More than in firms with a below-target leverage adjust their leverage. Therefore, the research results indicate that Environmental uncertainty, Makes information asymmetry between management and stakeholders more acute it also imposes serious restrictions for the company, and influences the strategy and decisions of company managers. As a result, the target lever adjusts faster.

The purpose of this study is to investigate the moderating role of information asymmetry on the relationship between tax reduction policies and earnings quality

In order to achieve the purpose, a sample consists of 120 listed companies on the Tehran Stock Exchange during 2010 to 2019 (1200 observations) was selected and the hypotheses were tested using multivariate regression models.

Findings show that there is an inverse and significant relationship between tax reduction policies and earnings quality and the information asymmetry exacerbates this relationship.

The existence of tax incentives to reduce taxable income affects the earnings quality and provides platform of managerials opportunistic actions in the information asymmetry circumstance.Originality/value: In the presence of information asymmetry, increases the risk of declining taxable profits through the application of tax-reducing policies, so earnings quality can be considered as an important factor for risk management in the field of tax accounting.

The aim of this study is to investigate the effect of Economics Uncertainty on speed of adjustment to target leverage of listed Companies in Tehran Stock Exchange. These Four criteria have been used for measure of Economics Uncertainty in our tests: GDP growth, inflation rate, exchange rate and interest rates. Using ARCH and GARCH For this purpose two hypotheses are developed and data on the 142 companies in Tehran Stock Exchange for the period of 1389 to 1397 were analyzed. For This regression model using Two-step regression Fama-MacBeth, reviews and tests. The results showed that the criteria of Economics Uncertainty (GDP growth, inflation rate, exchange rate and interest rate) has significant positive impact on speed of adjustment to target leverage. Moreover, the results showed that the effect of Economics Uncertainty (GDP growth, inflation rate, exchange rate and interest rate) on speed of adjustment to target leverage in firms with a above-target leverage adjust their leverage More than in firms with a below-target leverage adjust their leverage.

Attention Control Training is a new cognitive intervention that improves emotion regulation by reducing attentional bias towards negative information. Given the significant association between death anxiety and emotion dysregulation and death-related attentional bias, this study aimed to assess attention control training as an intervention for reducing death anxiety.

 In this clinical trial, the Convenience Sampling Method sampled 50 university students in Tehran and was randomly assigned to 2 experimental and 1 control groups. Attention control training was delivered using death-related stimuli for the 1st experimental group and negative stimuli unrelated to death for the 2nd experimental group. The control group didn’t receive any interventions. In 3 measurements of pretest, posttest, and 3 months follow-up, death-related attentional bias, death anxiety, and sensitivity to mortality salience were assessed, respectively, using the Modified Stroop Test, Multidimensional Fear of Death Scale (MFODS), and Propensity to Moral Disengagement Scale (PMDS) after inducing Mortality Salience condition.

This study was registered at the Iranian Registry of Clinical Trials (Code: IRCT20190406043181N1) and was approved by the research ethics committee of Shahid Beheshti University of Medical Sciences (Code: IR.SBMU.MSP.REC.1398.539).

 The study showed that after completing attention control training, the 1st experimental group’s death-related attentional bias, death anxiety, and sensitivity to mortality salience were significantly reduced (P<0.05), and this reduction was maintained at 3 months of follow-up. No significant changes were observed in the other two groups (P>0.05).

Based on the results of this study, it can be concluded that attention control training is capable of significantly reducing death-related attentional bias, and this reduction in attentional bias leads to decreased death anxiety and sensitivity to mortality salience

The aim of this study is to investigate the effect of Economic Uncertainty on Earnings Response Coefficient of listed Companies in Tehran Stock Exchange. These Four dimensions of Economic Uncertainty in our tests: GDP growth, Inflation rate, Exchange rate and Interest rate. Using ARCH and GARCH for this purpose one hypothesis developed and data on the 142 companies in Tehran Stock Exchange for the period of 1387 to 1396 were analyzed. The regression model using two-factor Fama and McBeth reviews has been tested.The results showed that the concentration of Economic Uncertainty (GDP growth, inflation rate, exchange rate and interest rate) has significant negative impact on Earnings Response Coefficient.

An increase in population and car ownership has caused significant changes in traffic flow patterns at different periods of the day. Considering the importance of analyzing different periods, the time of day (TOD) model is crucial and needs to be accounted for more explicitly. However, few studies have been conducted in this field, which prompted the authors to investigate TOD models and their calibration for mode choice of Mashhad using multinomial logit (MNL) quantifying its impact in demand analysis. In this study, household data and origin-destination matrix of 253 traffic analysis zones of Mashhad (including socio-economic, transportation network, land use, and trip characteristics) were used. Model results showed that not only the effective factors in mode choice and their impacts are different in various periods and trip purposes but also for the same purpose and mode, these factors are different for various periods. More specifically, an increase in car ownership will increase the probability of choosing both private cars and taxis for all trip purposes, but to a different extent for different periods. Tendency to use taxis for work trips reduces as trip distance increases five kilometers due to its high cost, and for educational trips reduces at noon peak due to availability of school buses and lower cost of buses. Moreover, the likelihood of choosing a bus for educational trips had a direct relationship with the ratio of students to the population of each zone.

The aim of this study is to investigate Modifying Impact of Political connections with the relationship between Managers Ability and Restatement of Fraudulent financial statements and Probability of bankruptcy Companies in Tehran Stock Exchange. These three dimensions Restatement of Fraudulent financial statements in our tests: (Financial Statement Restatement, Restatement increase and Revised downward (and Dimensions Probability of bankruptcy in our tests Altman Modified Model. For this purpose six hypotheses are developed and data on the 103 companies in Tehran Stock Exchange for the period of 1390 to 1396 were analyzed. This regression model using panel data with Logit model and tests.  The results showed that the Managers Ability has significant Negative impact on Restatement of Fraudulent financial statements and Probability of bankruptcy. Also the results showed that the Political connections has significant negative impact on Restatement of Fraudulent financial statements and Probability of bankruptcy. Moreover the results showed that the Political connections has significant negative impact the relationship between Managers Ability and Restatement of Fraudulent financial statements and Probability of bankruptcy.

Tax is one of the main legal costs that individuals and firms incur due to their income-generating activities.  According to agency theory, one of the motivations for profit management is to reduce tax liabilities and payments by minimizing the effective tax rate. The purpose of this study is to investigate the effect of tax evasion methods on the earning quality. The sample consists of 190 firms listed in Tehran Stock Exchange in the period from 2009 to 2018. Tax evasion methods in this study include tax avoidance, tax evasion and tax profit sustainability. To measure the earning quality, the income-smoothing criterion is used. Hypotheses are tested using the panel data and fixed effects statistical methods through linear regression of ordinary least squares and applying Eviews10 software. The results show that tax evasion, tax avoidance and tax profit sustainability have a significant negative effect on earnings quality and the moderating variable of governmental ownership mitigates this effect.

The aim of this study is to investigate the effect of CEO Overconfidence on banks Risk Taking using the Generalized Method of Moments (GMM) of banks in Tehran Stock. These Three dimensions Corporate Risk Taking in our tests :( Total Risk, Idiosyncratic Risk and Systematic Risk). For this purpose one hypotheses are developed and data on the 16 Bank in Tehran Stock Exchange for the period of 1390 to 1397 were analyzed. This regression model using Generalized Method of Moments (GMM), reviews and tests. The results showed that CEO Overconfidence has significantly negative impact on Bank Risk Taking (Total Risk, Idiosyncratic Risk and Systematic Risk). Therefore, the research results indicate that the CEO Overconfidence reduces Corporate Risk Taking.

Conditional conservatism is an integral part of the process of normal accruals that are not formulated in these models. This research aims, in accordance with Byzalov et al (2016), by controlling the asymmetric behavior of explanatory variables in accrual models, which is due to the observance of the principle of conditional conservatism by accountants, on the one hand, measure the change in the explanatory power of accrual models, on the other hand, examines the usefulness of the model developed by Byzalov and Basu (2016) in measuring conditional conservatism.

The model of Allen et al (2013) was the basis and were collected data from 150 companies listed in Tehran stock Exchange in the period 2006 to 2017, and bad news indicators were added to the original modelstep by step. 

Controlling current cash flow asymmetric effect to the initial accrual model in the first step and then taking into account the asymmetric cash flow effect of the before and the next year as well as the variable of sales growth and number of employees in the second stage and finally taking into account the cumulative effect of cash losses on selection as an indicator of bad news, they increased the explanatory power of the model step by step, and the Vuong test showed a significant increase.

The developed model of Byzalov and Basu (2016) has a higher explanatory power than the Alan et al. (2013) model and can be used to measure conditional conservatism in Iran.

The present study provides a new insight about accruals by controlling the asymmetric effects of disaggregated bad news indicators on accruals, which is consistent with conditional conservatism, and offers a new model for measuring conditional conservatism and earnings management tests in Iran.

Advent of electric vehicles in power systems has a variety of effects. The most important effect of electric vehicles in the power system, is related to increase of demand due to charging process (G2V) and also power injection to grid (V2G). In this paper unit commitment problem has been solved considering electric vehicles. Since charging and discharging of electric vehicles depends on factors such as electricity price, fuel price, the rate of charging and discharging as well as the overall behavior of car owners, to cover these uncertainties, both probabilistic modeling and fuzzy sets theory are used. In probabilistic modeling of consumption and generation of electric vehicle in each hour, the number of Evs, the rate and start time of charging and discharging process, and the average distance traveled by each Ev is considered. Since fuzzy modeling can be used in cases that historical data is not available, in second part of this paper a fuzzy number has been assigned to determine the power generation or consumption related to Evs in each hour which is need to solve unit commitment problem. A 10-unit IEEE test system is considered for simulation with 50,000 gridable vehicles using a hybrid GA-ICA algorithm and then the results of probabilistic and fuzzy modeling are compared with each other.