نشریه مطالعات کمی در مدیریت
سال هشتم شماره 1 (پیاپی 28، بهار 1396)

Change the auditors and reliability of financial statements is different than expected to the user's view and therefore affect the liquidity of the stock. In order to evaluate this hypothesis 110 years in the period 1389 to 1393 were studied. The findings show that the change of auditor of lower rank in the top row and the top has a significantly positive relation with Nqdshvngy shares. Change from the top to the lower Rtbh Y also has a significant negative relationship between stock's liquidity. The auditor change of position down to its rank, in this study has a significant relationship with stock liquidity is not.

Ethics is a subject that all aspects of human life, comprehensive cover. As a result of accounting ethics for professional accountants and accounting services people rely on special place. In today's world of accounting is essential for driving factor for the current economic system and the public has a key responsibility Since accounting in organizations are vital in the role of financial manager in the role of financial advisor Risk management, etc. The information and reports that they prepare and represent in decisionmaking is very effective and if the accountants working in business environment subject to professional ethics are the harmful effects of heavy to those who trust them have instead leaves So in order to train accountants accounting ethics education system circuit, has long sought to institutionalize ethical values in the accounting For inclusion in the system of accounting ethics education to the development of ethics and increase public confidence in the accounting profession will be.

Companies with the disclosure of prediction of profit per share for shareholders can present a vivid image of their own future resulting in their acceptability in the stock market. Publishing such information ensures investors that company acted impartially to provide it. This study investigated the impact of publishing the prediction of profit management on the relationship between company value and risk taking. The statistical population included all the companies listed in Tehran Stock Exchange from 2004 until 2014; however, the test period was considered to be between 2008 and 2013. The systematic sampling method was used in this study. The method of least squares was employed to estimate the research models. The risk criteria for company, annual standard deviation of returns on shares, deviation of operational cash flow, criteria for company value, return on next-year shares, and the market value of shareholders’ equity were taken into account in this study. The first and second and third research hypotheses indicate that the moderating variable is negative and significant. The predictions of profit management increases the positive relationship between organizational risk taking and return on next-year shares in company. The predictions of profit management increases the positive relationship of the annual standard deviation of daily returns on shares and the standard deviation of operational cash flows with return on nextyear shares in company. The results of the fourth and fifth and sixth hypotheses show that the predicting variable of profit is positive and significantThe moderating variable is negative and significant. The moderating variables are negative and significant.. The results of regression tests indicate that the prediction of each share published by company draws the attention of capital market potentially, and the activists will take the abovementioned numbers into account in decision-making models for investment in future.

Iran’s agricultural sector in terms of production, is one of the important parts of the economy, but the rate of capital formation in this sector, compared with the performance and capabilities in other sectors, is not significant. Considering this, the main purpose of this research is recognizing borrowers’ difficulties and determining its relation to credit supply constraints. There are two groups involving:First, Agricultural Banks’ experts and agricultural agencies’ experts and the 2nd group are farmers getting loans. This research is a descriptive-survey study and the correlation method is applied to the target. Population is consist of Agricultural Banks’ experts and agricultural agencies’ experts of Zanjan and loaners. Based on Cochran’s formula we have a sample of 92 experts and 217 farmer and sampling was done randomly. The validity of questionnaire was confirmed by the specialists and reliability was confirmed by Cronbach’s alpha. Reliability of the questionnaire for experts is 0/73 and for the farmers is 0/70. Data analysis was done by SPSS software using descriptive and inferential statistics methods. The results showed that perception of experts and borrowers about credit supply constraints has significant differences. In experts’ opinion, the low level of farmer’s information (low literacy and illiteracy), allocation of low credit to the General State Budgets, obtaining credit difficulties and inadequate income for farmers’ savings have a significant relationship with credit supply constraints. From a farmer’s perspective, between the independent variables and constraints in the credit supply in agricultural sector, there is a significant relationship.

Nowdays, electric power industry for achieving combined electric network and utilizing dispersed generation has been changed dramatically.Before, huge electric power-plants equipped with centeralized facilities just had the function of production, transmission, distribution and supply of electric.But now production and consumption exist in a complete competitive environment in order to electric power industry has also more efficiency in business aspect. As a result, market has been exit form monopoly of just some units and consumers have been provided with the right to choose their own electric power. On the other hand, we could mention to higher productivity, less pollution, in consuming energy and omittion or decreasing need for development of transmission and distribution. This research in addition to comprehenstive study on the importance of production and distribution generationsystmes , with the aids of an related expert team ,has investigatedsmall generator ranking which means combustion turbines, internal fuel motors, micro turbines, fuel cells, photoelectric cells or solar cells, and wind turbines. Determining the attributes weights by the way of Shannon entropy measure and ranking of Strategies also with the TOPSIS techniques has been done.

The aim of this paper is to provide a multi-objective fuzzy model to optimize shareholders portfolio by genetic approaches. To achieve this goal , a portfolio optimization model is proposed with eleven objective function to maximize ROA, ROE, net profit margin, operating profit margin, earnings per share (EPS), the price-to-earnings ratio per share (P/E), rate of income growth, net profit growth rate, earnings per share growth rate and minimize business risk, financial risk and six restriction. In this study, fuzzy AHP approach was used to determine the fuzzy weight of goals. Jimenez method was used to consider the fuzzy values in the research model according to the fuzzy weights obtained by AHP methods output. Finally, a genetic algorithm was used to solve the proposed model. Developed toolbox of Mat lab 2016 was used for this purpose. The proposed model in this research was implemented in 30 companies listed in the Tehran Stock Exchange and optimal portfolio was determined for different amounts of alpha in Jimenez method.

Maximize shareholder wealth, moral duties and responsibilities Haay social goals can be considered a very important company. One of the factors that have a significant impact in achieving the goals Mzkvrdard, the implementation of corporate governance principles is appropriate. The aim of this study was to evaluate the sensitivity of investment to cash flows corporate governance in companies listed in the Tehran Stock Exchange. In terms of the purpose of the research, applied research, and the method of trial and after the event. The population in this study, all listed companies in Tehran Stock Exchange is on a four-year period 1394 -1391. Based on the systematic elimination method for selecting a sample of the population of the 86 companies selected as members of the constituent sample in 1394- 1391. Required information through the company's audited financial statements auditing, financial statements 4 years of operation (during the years 1391 to 1394) is collected. To test the stability variables of Levin, Lin Chow (LLC), for diagnosis test model of the Chow test, to test the model specification of Hausman test panel method was used to estimate the model. After collecting and analyzing the data, it was found that the sensitivity of investment to cash flows in companies with poor corporate governance, larger companies with strong corporate governance.

Corporate social responsibility has been one of the most applicable concepts in organizational studies during last decades and has gained an important position among other managerial - financial concepts, but it has been ignored in supply chain (SC) studies. in current research, we study CSR performance of Tehran stock exchange accepted companies in their supply chains to recognize characteristics of companies which manage their CSR in SC level. by literature review, these characters are recognized and listed then by the use of questionnaire and interview as data gathering tools, the needed data are gathered from managers of above-mentioned companies, then using statistical analysis and Friedman test, the effect and priority of characters are tested. The results show that bigger companies pay more attention to CSR management in their SC and also by the Friedman test results, the level of sophistication, motives for CSR and CSR organization are respectively in next levels of importance.