The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period 1393-1389 were collected. The study follows research Nikoomaram et al and (2014) Elzahar et al (2015), Economic consequences of accounting information through criteria to Tobin’s Q and cost of equity has been used. The results of the study showed that significant negative relationship disclosure quality and economic consequences of accounting information. In other words, to improve the disclosure quality, Economic consequences of accounting information is reduced.

The current study is a positive investigation that examines the empirical economic consequences of accounting information quality in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better accounting information quality? Earning Response Coefficient is used as independent variable. To calculate dependent variable (economic consequences of accounting information quality) we use various measures such as the tobin's q index, weight average cost of capital, the market value to book value of owner's equity ratio, and price to earnings per share ratio. Results show that earnings response coefficient has the positive relation only with the market value to book value of owner's equity ratio. In fact, the earnings response coefficient has the meaningful content and positive economic consequences in tehran stock exchange.

The current study is a positive investigation that examines the empirical economic consequences of accounting information quality in companies listed at Tehran Stock Exchange in a span of 12 years from 2000 to 2011. This survey answering question of how are the economic situations of companies with better Accounting Information Quality? Accounting Information Quality is used as independent variable that is measured based on Earnings persistence. To calculate dependent variable (Economic Consequences of Accounting Information Quality) various measures is used such as the Tobin's q index, weight average cost of capital, the market value to book value of owner's equity ratio, and price to earnings per share ratio. Results show that Accounting Information Quality- in some cases- has the positive relation only with the various measures such as the Tobin's q index, the market value to book value of owner's equity ratio, and price to earnings per share ratio. In fact, measure Earnings Persistence has the meaningful content and positive economic consequences in Tehran stock exchange.

Shareholders in the capital market always demand Reporting and disclosure and based on information that disclosure; they change their expectations of risk and returns. Disclosure has an economic consequence and the risk disclosure, in addition to economic consequences, has an effect on financial and banking stability. In this paper, we survey the risk disclosure of economic consequences and its effect on banking stability. We count the number of the risk disclosures in Iranian banks' financial statements by using the quantitative content analysis methodology and indexation of Iran's risk disclosure regulation. According to the estimation of panel data from 18 banks to period 2011-2016, we find that risk disclosure has a negative and significant relationship with stability and a positive and significant relationship with the cost of capital.

The practice style variation (PSV) incurs undesirable clinical and economic consequences for patients and the healthcare system. This review aims to analyze the economic consequences of PSV in medical interventions. A comprehensive electronic search was conducted through PubMed, Web of Sciences, EBSCO, EMBASE, and Cochrane databases to retrieve studies on economic consequences of PSV within 1975–2018. The studies were independently assessed by two reviewers. The quality of studies was assessed by Strengthening the Reporting of Observational Studies in Epidemiology checklist. No language restriction was applied. Only four studies met the eligibility criteria. These studies have been conducted retrospectively in developed countries. Most of the included studies used consumer demand theory to measure the economic consequences of PSV. Findings showed 12%–74% of all variations in healthcare services are related to PSV, thereby incurring up to 23 million dollars for the healthcare system. The PSV is related to the total expenditure, price elasticity, and coefficient of variation of healthcare services. PSV associated with huge inefficiency and inequity in access to healthcare services. To mitigate the consequences of PSV, policymakers should consider PSV in both developing the medical education plans as well as cost management. Using multilevel analysis to investigate the determinants of PSV would be beneficial.

Covid-19 virus has become a global pandemic virus with many economic consequences and has affected almost all countries of the world, and therefore it is expected that the global economy will pass 2020 with a significant recession. . Meanwhile, Iran, like many countries involved in this epidemic, has become globalized and suffers as a result of the economic consequences. This necessity led to the economic consequences of this disease on the Iranian economy. An economy that has gone through two difficult years, 2018, 2019, and is now facing a global phenomenon. In this study, while examining all the economic consequences of the Covid-19 virus around the world, we specifically try to study Iran and its situation in the Iranian economy, and of course, with a special focus on the employment sector, to study the effects of this disease. . Using the results of labor force statistics and disease trends in the country, it was found that changes in employment and unemployment during the winter of 2019 and spring of 2020 compared to the same seasons of the previous year, had a decreasing trend in employment and an increase in unemployment. These changes, which increased due to the peak of the corona outbreak, indicate changes in the labor market and other sectors of the economy that have affected this market. The solution proposed to overcome this situation is government support for managing labor supply and demand markets and programs to support this group.

Mining in natural ecosystems, including rangelands, has many economic and social consequences, which leads to the degradation of pastures and changes in livelihoods of the inhabitants of the region. The purpose of this study was to investigate the economic and social consequences of extraction of mines and their impact on livelihood of ruminants in Ghorveh city. The number of samples was estimated using the Cochran formula and matching the Krejcy and Morgan tables. The findings of this study indicate that there is a positive and meaningful relationship between the social and economic consequences of extraction of mines with the livelihood of rangers. Also, the results of stepwise regression showed that the variables (economic, social, and livestock effects indicators) explain 64% of the variance in livelihood of rangers. In addition, with regard to beta coefficients, the index of economic consequences of mining operations has the highest share in the subsistence of livelihood.

Shareholders are calling for qualitative audits and usually respond to modified audit opinion. Managers are also always trying to get the audit report as unqualified or standard to reduce costs. The purpose of this study is to identify the economic and tax consequences of a modified audit opinion. The modified audit opinion is based on the not-unqualified opinion and the number of clauses in the operating audit report. The research data were analyzed using a sample of 146 companies listed in Tehran Stock Exchange Comity during the years 2005 to 2016 by Panel data and multivariate regression model. In general, the research findings indicate that there is tax and economic consequences in publication of the modified audit opinion. Research findings showed that the number of clauses in the audit report has an economic consequence and, consequently, reduces the sensitivity of Investment Expenditures to Cash Flows and the ratio of the Tobin Q. Also, the results of the research showed that the modified audit opinion had a tax effect and led to reduction in tax avoidance. Additionally, the audit change leads to an increase in the economic and tax consequences of a modified audit opinion.

How to tariff imported goods and its relationship with economic development in Iran has had various economic consequences. this qualitative research essay is based on the grounded theory method  and  using deep semi-structured interview technique,that has been conducted with purposive sampling method to examine the economic consequences of tariffing on imported goods from the perspective of Iranian customs experts. in this method, theoretical saturation was obtained by coding 20 interviews with the participants.Based on the results of the research, the researcherchr(chr(chr('39')39chr('39'))39chr(chr('39')39chr('39')))s theoretical inference is, that the causal conditions arising from the economic contexts of Iranian society such as tariff fluctuations, the multiplicity of trade trustees and …with the intervention of elements such as the lack of timely government support and disregard for the experiences of other countries and strategies and interactions adopted cross- sectionally and passively, ignoring the criteria of economic development has led to social consequences such as Official corruption, circumvent the law, increased smuggling, lack of competitiveness of Iranian goods.

The work shift in which the working month is split into two parts of the work/family, has consequences that distinguish it from other jobs. The main purpose of the research is to identify the socio-economic consequences of shift work at Gas Compressor Stations. The research method is qualitative and has been used from 4 focus groups and 11 interviews. The findings of the research showed that the most important positive economic consequences of shift work related to high salaries creating the opportunity for retirement, as well as the opportunity to create a second job. The most important positive social consequences of shift work include the possibility of continuing education of employees, the possibility of spending more leisure time and deep interaction with supervisor and colleagues. The most important negative social consequences of shift work include unfavorable conditions for resting place, conflict between objective and subjective job status, conflict between the role of work-family and the feeling of alienation.