جستجوی مقالات مرتبط با کلیدواژه "مدل معادلات ساختاری" در نشریات گروه "مالی"

Undeniable effects of banking crisis on economy and need for anticipating the crisis before occurrence, remind necessity of existence of a model for anticipating the banking crisis. The aim of this study is to provide a complete model that includes all of the effective variables on the banking crisis, so we can help better anticipation of banking crisis. For doing this research, the literature was studied and variables that cause banking crisis was identified. Next, research data for 21 banks from 2013 to 2022 was gathered and analyized. The research model was developed by structural equations modeling method. Finally for measuring the models precision, artificial neural networks was employed. The result of the research shows that financial variables, Internal non-financial variables, banking sector variables and macroeconomic variables cause bank distress and most important factors in bank distress anticipation are: human resource, corporate governance, liquidity and capital adequacy. Also, this model could distinguish between distressed bank and healthy one in both train and test groups with precision of 100 percent. With introducing the important factors causing the banking distress, this model can provide a buffer for bank managers and central bank for doing the preventive and corrective actions.

The purpose of this study is to investigate the mediating role of the cost stickiness in the relationship between intangible assets and the financial performance of companies listed on the Tehran Stock Exchange. One hundred and eighty four (184)  companies in the period from 2007 to 2016 are analyzed through the SEM-PLS method. The research models and hypotheses are first implemented and reviewed by year and once in general by industry. Finally, to evaluate the significance of the effect of the mediating variable, the Sobel test is used. In order to determine the strength of its effect, we applied VAF statistics. While our findings confirm that intangible assets have a positive effect on the financial performance of companies only in 2010, this relationship is significant in almost all industries, in which the automotive, parts, and machinery industry witnesses the most influential effect, compared to other industries. In addition,  costs stickiness as a mediating variable in the relationship between intangible assets and financial performance is not significant in any of the years. However, the mediating effect of cost stickiness in the whole period by industry is significant and 59.83% of the effect of intangible assets on companies' financial performance is explained indirectly by the cost stickiness. Finally, the effect of cost stickiness on the financial performance of companies is significant in all industries except for the Metallic Mineral industry.

This research seeks to develop applied knowledge in individual decision making that is influenced by rational and financially beneficial financial decisions. In this research, we try to find the obvious angles affecting the attitudes and behaviors that led to decision making in the identified investors, and by their conceptual and operational definition, and the formulation of their relationship, in a certain orientation for the type and manner of decision making of the investors in Tehran Stock Exchange. Based on this, the research, with a qualitative and quantitative combination approach, has been compiling theoretical foundations and developing a conceptual model of investor behavior and testing the assumptions associated with this model. The results of the research show that the most important factors shaping the active decision-maker's decision-making behavior understand of their performance, financial ability, behavioral attitude, and optimal decision.

The phenomenon of whistleblowing is one of the concepts that has been considered by many researchers in the audit profession in recent years. This phenomenon means disclosing illegal and unethical activities in organizations. The auditor’s cynicism of the organization and the feelings of dependency on it can affect the whistleblowing of violations. The aim of this paper is to investigate the effect of organizational cynicism and professional commitment on this phenomenon. The theoretical foundations of the research are based on library studies and research data has been collected by questionnaire; and also, hypothesis testing is used by structural equations by lizrel software8.8. The sample size of this study is 192 auditors of audit firms, who work in IACPA and audit organizations. Findings of the research indicate that professional commitment has a direct and positive effect on whistleblowing. Also, the auditor's cynicism has a direct and indirect negative effect on professional commitment and whistleblowing.