sina kherdyar

the main purpose of this study is estimating the behavioral model of depositors in terms of component ssuggestions and outcomes .the purpose of this study is practical and integrated with grounded theory and structural equation modeling. the data were collected through semi structured interviews and questionnaire. The theoretical sampling continued until the filling of categories. then based on the theory of the theory of Strauss and Corbin in three main steps of open coding, coding based and selective coding, bank deposit prediction pattern with emphasis on behavioral accounting and money market were presented. the results showed that among ali conditions, capital security has the highest impact on depositors ' behavior after that, bank services have a significant impact on depositors ' behaviour and ease of access. also, the context conditions that include the islamic society, the role of government and economic structure have a significant impact on bank competition and performance. the involved conditions that have a significant impact on the competition and performance of the bank and economy have a significant impact on bank competition and performance. The conditions involved include the role of parallel markets and customer attributes. it has a significant impact on bank competition and performance. finally, the competitiveness and improvement of bank performance on economic growth and economic growth have a significant impact.

Information ambiguity is defined as ambiguity about the lack of information or the multifaceted nature of the information. The amount of reaction to ambiguity varies from person to person and they will perform unique trading behaviors. Therefore, the aim of the research is the transactional behavior of investors under the conditions of information ambiguity and behavioral fluctuations. For this purpose, the present study was conducted with 90 sample companies in the period 2012-2018. The results showed that there is a positive and significant relationship between the ambiguity of asymmetric fluctuations in yield and short-sightedness, and there is no significant effect with prominence. There is a significant relationship between information ambiguity, asymmetric yield fluctuations and transactional behavior of earnings and risk aversion, and there is no significant relationship with risk taking. There is no significant relationship between ambiguity of information distribution, profitability distribution and transactional behavior of return on profitability, risk aversion and risk taking. Short-sighted behavioral fluctuations have a complete mediating effect on the relationship between information ambiguity, asymmetric yield fluctuations, and risk-averse trading behavior. No mediating effect was found on other traumas and information displacement.

The purpose of this research is to explain the pattern of effective criteria in the growth of production with an emphasis on creating value for shareholders in companies admitted to the Tehran Stock Exchange. In line with the purpose of the research, research information was collected from the financial statements of listed companies in the period of 2010-2020. Multivariate regression method with panel data was used for statistical analysis. The findings of the research model test show that the rate of return on assets, current ratio, company size, financial leverage, stock liquidity, CEO tenure, political connections have a significant effect on the added value of shareholders.

Financial toxicity endangers the personal and social health of individuals and imposes enormous costs on individuals and governments. So far, financial toxicity has only been studied in the medical sciences. The purpose of this study is to to investigate and develop general principles for identifying the factors that create and exacerbate financial toxicity, financial therapy and mental accounting approaches. The research method is grounded theory and from theoretical sampling to saturation stage in 2019 and 2020 has been used. Data collection sources were conducted through in-depth and semi-structured interviews, participatory and non-participatory observation, personal experiences, respondents' memories, existing literature, and the researcher's personal reflections. To fit the model qualitatively, three methods of peer-debriefing, member checking, and triangulation techniques were used and the results in the form of financial toxicity paradigm model by data analysis method of the foundation taking into account causal conditions (financial problems In cancer treatment), intervening conditions (health insurance agent, cancer stage, clinical features, increase in treatment debts, family dimension, etc.), context of the phenomenon (incorrect classification, unbalanced monogram, monetary disorders and abnormal genogram Consequences (decreased quality of life, affected by medical outcomes, job loss, divorce, bankruptcy, mortality and increased distress among survivors) were formed.

The present study presents a bankruptcy forecasting model using accounting conservatism. The statistical population of the study includes companies listed on the Tehran Stock Exchange during the years 2007 to 1397, of which 122 companies were considered as the statistical sample of the study. The research method is causal and the method of data collection in the theoretical literature section is based on library studies and in the test hypotheses testing section is based on financial statement documentation. In general, the statistical method used in this study is logistic regression method. In this study, the most consistent measure of conservatism with various types of bankruptcy prediction models has been identified and according to the results of data analysis showed that each of the accounting conservatism criteria (conditional and unconditional) bankruptcy predictability of companies But their predictability and predictability depended on how the company went bankrupt. The results showed that unconditional conservatism through Altman model has the highest power in predicting the bankruptcy status of companies and the ability to predict bankruptcy to the criterion of accounting conservatism has also shown different sensitivities.

The main purpose of this study is to provide a model to explain the factors affecting the amount of bank deposits with respect to internal and external factors. The research is of applied type and is performed qualitatively with grounded theory technique. Data were collected through semi-structured interviews. Theoretical sampling continued until the categories were saturated. And ten depositors were interviewed. Then, based on the systematic approach of Strauss and Corbin theories in three main steps of open coding, axial coding and selective coding, the bank deposit forecasting model with emphasis on behavioral accounting and money market was presented. Finally, the validity of the developed theory was examined. The results show that the central category of the model is the behavior of depositors. Preservation of the value of money, security of capital, banking services, ease of access, social effects are called causal conditions. The role of parallel markets and customer characteristics are considered as conditions involved. The conditions of the Islamic society, the role of the government and the economic structure of the country are the background conditions.

Today, one of the most important management issues of organizations is the management of their supply chain financial flows, which plays a significant role in the growth of the organization. This issue has necessitated the necessity of paying attention to the sustainable supply chain management system from the financial perspective. The purpose of this study is to design a model for the relationship between the variables affecting the sustainable supply chain system from the financial perspectives and using the system's dynamics. In this research, after identifying the effective variables on the chain, a model was developed to show the dynamics of these variables using the system dynamics method. Validation of the model was carried out using evaluation tests and vsnym software at Pegah Tehran Company as a case study. In the following, scenarios for different modes of the proposed model variables were designed and implemented. The research results show that the designed model increases the supply chain sustainability based on financial factors, which ultimately affects the profitability of the chain.

The purpose of this paper is to validate the financial empowerment model based on financial therapy approaches.The statistical population included professors and experts in the fields of accounting, economics, management and psychology, and the number of samples in the qualitative stage was 30 people and in the quantitative stage 360 people were randomly selected based on Cochran's formula. Validation was performed in two stages: qualitative (expert opinions and 10 "acceptability" indicators of Strauss and Corbin) and quantitative (confirmatory factor analysis). The results showed that the average opinions of professors of accounting, economics, management and psychology regarding the validation of the model were 4.48 out of 5, which is equal to 89.6%; Therefore, the proposed model has a very high degree of validity and based on the validation of research quality and the model based on the "acceptability" index of Strauss and Corbin, the financial empowerment model based on financial therapeutic approaches has good quality and credibility. Also, in the confirmatory factor analysis of goodness indicators, the fit of the structural model is desirable and has a good fit. Therefore, the validity of the model is confirmed and it can be said that the financial empowerment model based on the financial therapy approach has sufficient credibility.

Uncertainty due to environmental changes, limited resources and higher profits have made planning a necessary necessity. For this reason, recognizing and analyzing the internal environment is very important for directing the resources of organizations. Understanding the internal environment of the organization in practice means determining the strategic strengths and weaknesses of the organization, which is possible through the identification and evaluation of internal strategic factors. The purpose of this study is to evaluate the stock market performance of companies based on uncertainty in the internal information environment and behavioral bias. To test the hypotheses, the information of 84 companies listed on the Tehran Stock Exchange in the period between 1397-1391 has been used. The results showed that there was a positive and significant relationship between managers 'distrust and corporate value, but there was a negative and significant relationship between managers' distrust and corporate equity costs. Had. The results showed that there is a positive and significant relationship between managers' pessimism and information prominence and the cost of equity of companies, respectively. Uncertainty in the internal information environment weakens the relationship between managers 'distrust and corporate value, but internal information uncertainty strengthens the relationship between managers' pessimism about stock market performance and information prominence with corporate value. But uncertainty in the internal information environment undermines the relationship between information prominence and the cost of corporate equity.

The aim of the current research is to study the impact of excess cash holding on liquidity risk regarding to the stock trading indexes, and based on management and investment approach of liu (2006) theoretical framework that respectively includes twelve-month liquidity risk and beta liquidity risk. In this research, multiple regression and ordinary least square method have been used for testing hypotheses. The research sample includes the 130 companies which listed in Tehran stock exchange, and the period of study includes seven years from the 2011 to 2017. Results show that excess cash holding has significant and negative impact on twelve-month and beta liquidity risk, which the impact of excess cash holding on twelve-month liquidity risk is more than beta liquidity risk. Moreover, regarding to the stock trading indexes, excess cash holding leads to reducing liquidity risks, which the level of decreases in beta liquidity risk is more than twelve-month liquidity risk. Overall, holding excess cash by companies due to reducing liquidity risks, however, regarding to the stock trading indexes, the results show more decrease in beta liquidity risk based on investment approach, therefore, this study can deeply represent excess cash holding reduce the market liquidity effect on the liquidity risk.

Human resources are considered as a competitive advantage in each and every organization in the present era. The decisions, thoughts, and performance of managers can be effective in advancing organizational goals. Nowadays, more than any other time, opinions and perspectives of managers have been considered in the organization-related theories. Therefore, identifying the personality traits of managers, including the narcissism of managers that affects their decisions, is important in different levels of the management and leadership of any organization. Managers of an organization, as much as they can be a competitive advantage for an organization, may become a serious impediment to achieving the goals of the organization and might create financial crises for an organization. This study aims at investigating the relationship between corporate narcissism and financial crises of the listed companies in Tehran Stock Exchange through using a statistical sample including 294 observations (year - firm) between the years 2017 and 2018. After statistical analysis of the data using mixed data regression analysis, the results of research hypotheses show that there is a statistically direct and significant relationship between the organizational narcissism of managers (authority, bragging, superiority, autocracy, exploitation, and narcissism) and financial crises. In other words, the higher the level of narcissism in organizations’ managers might be, the possibility of financial crises resulting from managers ' decisions and practices will be more likely to occur in that organization.

The increasing competition of firms has limited the profit gains and increased the likelihood of a corporate financial crisis. One of the main concerns of investors is the recognition of profitable companies from financially corrupt companies through their financial characteristics. On the other hand, accounting conservatism has a long history in accounting and financial management. For a long time conservatism has penetrated accounting practices and this influence has been important. Therefore, it is necessary and necessary to study the relationship between accounting conservatism and corporate financial crisis. To test the hypotheses of the research, two different statistical methods such as logistic regression and mean equality test have been used. Sample size includes 48 companies with financial crisis and 57 profitable companies in Tehran Stock Exchange. The results show that accounting conservatism index has a meaningful and direct relationship with financial crisis of companies. There is also an inverse relationship between the corporate financial crisis with the size of the company and the profitability index as well as the direct relationship with the leverage ratio. The results show that sales growth has no effect on the financial crisis of companies and has the greatest impact on the probability of a financial crisis in companies, by the index of profitability or inefficiency of management in performance improvement.