Gender diversity in corporate boardroom is a topic that has attracted the attention of researchers and policymakers in recent years. Having a diverse board can lead to better decision making, increased innovation and improved financial performance. However, the specific impact of gender diversity on key financial metrics such as profitability, capital intensity, advertising spending, and tax aggressiveness is not yet fully understood. The purpose of our study is to investigate the effect of gender diversity on the relationship between profitability, capital intensity and advertising cost with tax aggressiveness. The current research is part of applied research in terms of the type of goal. The statistical population of this research includes all companies admitted to the tehran stock Exchange.in order to test the above hypothessis, a sample consisting of 125 companies was selected in a systematic way from among the companies accepted in the tehran stock Exchange in the period from 2017 to 2022. The data needed to calculate the research variables were extracted from the "New Approach" database. In order to test the research hypothesis, a multiple regression model based on con con consolidated data was used. the results of research hypotheses show that at the 95% confidence level, profitability has a significan and positive relationship with tax aggressiveness, while capital intensity and advertising cost have a significant and negative relationship wi?h tax aggressiveness. The results also show that gender diversity has a significant and negative relationship between capital intensity and tax aggressiveness, and also gender duversity has a significant and positive effect on the negative relationship between advertising cost and tax aggressiveness. In conclusion, the research findings highlit the importance of gender diversity in corporate governance and its potential impact on financial performance, capital investment, marketing strategies, and tax behaviors. Promoting diversity in leadership positions can not only enhance decision_making processes,but also drive long_term profitability and sustainable growth.

  Abstract Objective: This study aims to examine the impact of behavioral accounting on the quality of financial reports and to elucidate the role of psychological factors—specifically cognitive biases, ethical commitment, and professional self-confidence—in the behavior of accountants. While the traditional accounting approach relies primarily on assumptions of perfect rationality and logical decision-making, behavioral studies indicate that accountants' professional judgments are influenced by perceptions, motivations, emotions, and cognitive limitations. Methodology: This research is applied in terms of objective and descriptive-correlational in terms of nature and execution method. The statistical population consisted of all accountants employed by companies listed on the Tehran Stock Exchange (approximately 500 individuals).

  Abstract Objective: Financial reporting fraud is a fundamental challenge for the auditing profession and financial management. Understanding the perspectives of managers and auditors regarding the prevention and detection of corporate fraud can contribute to improved financial reporting and the strengthening of internal controls. This study aims to systematically compare the views of these two professional groups regarding the priority, effectiveness, and feasibility of fraud detection and prevention methods. Methodology: This study employed a quantitative approach. A researcher-developed questionnaire, i  ired by Farrell and Franco (1999), was distributed to 297 independent auditors and 297 financial managers from companies listed on the stock exchange. Reliability was confirmed using Cronbach’s alpha (0.89), and content validity was verified. Data analysis was conducted using the Mann-Whitney test and confirmatory factor analysis.

Objective This study aims to investigate the effect of key macroeconomic factors on the financial stability of public and private banks listed on the Iranian capital market. In this regard, 13 Iranian listed banks were selected as the statistical sample, and the impact of GDP growth, inflation rate, exchange rate, oil price growth, and political stability on bank financial stability was examined over the period from 2013 to 2024. Methodology To analyze the data, unit root tests were first performed to check the stationarity of the variables, followed by the Kao cointegration test to detect the presence of a long-run relationship among the variables. The results indicated a long-run equilibrium relationship. Subsequently, the Pooled Mean Group (PMG) model was employed to estimate short-run and long-run relationships. Findings Short-run estimates from the PMG model showed that none of the explanatory variable coefficients, except for the error correction term, were statistically significant. The ECM coefficient was negative and less than one, indicating a long-run equilibrium relationship and a gradual return to equilibrium. Accordingly, approximately 2.45 years are needed for short-run deviations to be corrected and long-run equilibrium to be restored. Long-run results showed that all coefficients were significant at the 5% level. Specifically, GDP growth and oil price growth have a negative effect on financial instability—meaning an increase in these variables strengthens bank financial stability. In contrast, inflation rate, exchange rate, and political instability have a positive effect on financial instability, thus weakening bank financial stability. Conclusion The findings indicate that the financial stability of Iranian listed banks is significantly influenced by macroeconomic conditions. Improvements in economic growth and oil prices can enhance bank financial stability by strengthening economic activities and improving income flows. Conversely, rising inflation, exchange rate fluctuations, and political instability weaken the financial stability of the banking network by creating economic uncertainty. Therefore, adopting appropriate policies to control inflation, manage the foreign exchange market, and enhance political stability can play an effective role in improving bank financial sustainability. Keywords Financial stability, Exchange rate, Inflation, Oil price, Economic growth, Public and private listed banks in Iran.

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  AbstractIn today’s competitive world, organizations are compelled to adopt modern managerial and production approaches in order to survive, grow, and achieve sustainable competitive advantage. Among these approaches, lean production is recognized as one of the most effective managerial and operational strategies, emphasizing waste elimination, continuous improvement, and value creation for customers. The full realization of this approach requires strong intellectual, cultural, and managerial infrastructures within organizations. Accordingly, factors such as corporate governance, intellectual capital, and organizational culture can play a decisive role in the successful implementation of lean production. The present study aims to examine the impact of corporate governance, intellectual capital, and organizational culture on the implementation of lean production in companies located in the industrial towns of Kermanshah and Isfahan. The statistical population consisted of senior managers and experts in production, marketing, sales, and finance, from which 235 individuals were selected as the sample using Cochran’s formula. A non-random convenience sampling method was applied, and data were collected through a standardized questionnaire. The obtained data were analyzed using structural equation modeling with SMART PLS software. The findings revealed that all three independent variables—corporate governance, intellectual capital, and organizational culture—had a positive and significant relationship with lean production implementation. These results suggest that establishing tra  arent and efficient corporate governance structures, developing intellectual capital through training, organizational learning, and innovation, as well as fostering an organizational culture based on collaboration, trust, and continuous improvement, can directly facilitate the successful implementation of lean production and contribute to achieving the organization’s strategic goals.Keywords: Corporate Governance, Intellectual Capital, Organizational Culture, Lean Production, Structural Equation Modeling

   Purpose: This study aimed to examine the impact of internal auditors’ individual and professional attributes on the quality of independent auditing within the Iraqi banking sector. Given the increasing importance of tra  arency and accountability in emerging financial systems, the research focused on identifying key competency dimensions of internal auditors—including specialized education, work experience, professional expertise, independence, professional ethics, and communication skills—and assessing how each of these dimensions contributes to enhancing independent audit quality. This approach provides valuable insights into leveraging human capital to strengthen oversight and public trust in the banking system.

   Liquidity management is one of the most critical components of financial decision-making in companies, which is influenced by various factors. In this regard, understanding the effect of economic policy uncertainty and the level of protection of investors' rights on the behavior of holding excess liquidity is of great importance. The main objective of this study is to investigate the effect of economic policy uncertainty on the holding of excess liquidity by companies and the moderating role of investor protection in this regard. The research period was from 1393 to 1402, and the statistical population included companies listed on the Tehran Stock Exchange, of which 170 companies were selected as the research sample by conducting a systematic exclusion sampling method. In order to test the research hypotheses, the generalized least squares regression method with a panel data approach was used. The results of the hypothesis test showed that there is a positive and significant relationship between economic policy uncertainty and holding excess liquidity; This means that in conditions of uncertainty and instability in economic policies, companies are more inclined to maintain excess cash resources in order to deal with possible risks. Also, investor support has a negative and significant effect on maintaining excess liquidity; so that the stronger the legal and institutional support for investors, the more confident companies use cash resources in economic activities and the less need to maintain excess liquidity is felt. The results indicate that investor support strengthens the positive and significant effect of economic policy uncertainty on maintaining excess liquidity; in other words, even in environments with strong institutional support, increasing economic uncertainty still increases the maintenance of excess liquidity, and this effect is intensified in the presence of stronger institutional support. These results indicate the simultaneous importance of environmental and institutional factors in companies' financial decisions, especially in the area of ??liquidity management.

Political attention in developing countries means the ability and power to make decisions in the allocation of scarce resources of the country in regions where the country's economic managers and decision-makers are from that region or are influenced by parliamentarians, influential or pressure groups, or processes that redirect scarce resources that can be allocated in favor of some regions with more attention. This process will be formed in a hidden and hidden way in the numbers of economic indicators. But some constructed economic indicators can demonstrate part of this power and ability to apply more attention. In this study, the effect of the political attention coefficient through budget allocation, financial facilities, employment policies, and taxes on inflation and economic growth of provinces in 31 provinces of Iran during the period 1385-1402 was examined. Using the FMOLS model, the results showed that PFI, PBI, EPR enhance growth but increase inflation, while Total Tax reduces growth and inflation.   

   اين مطالعه به بررسي تأثير هوش مصنوعي در آموزش و عملكرد حسابداري مي‌پردازد و نياز احتمالي به به‌روزرساني برنامه‌هاي درسي در دانشگاه‌هاي ايران را ارزيابي مي‌كند. با توجه به سرعت تحولات در حوزه فناوري هوش مصنوعي و تأثير آن بر صنعت حسابداري و نياز به آمادگي دانشجويان حسابداري براي بازار كاري با محوريت فناوري، اين پژوهش ميزان آمادگي دانشجويان حسابداري را براي پذيرش هوش مصنوعي دربرنامه‌هاي درسي خود با بررسي عواملي از جمله آمادگي فناوري‌ دانشجويان، مهارت‌هاي ديجيتالي شامل سواد ديجيتال و سواد اطلاعاتي، ادراك سودمندي و ادراك سهولت استفاده از فناوري هوش مصنوعي ارزيابي كرد. در اين پژوهش با انجام نظرسنجي از 284 نفر از دانشجويان مقطع كارشناسي حسابداري دانشگاه‌هاي دولتي غرب كشور با استفاده از پرسشنامه، اطلاعات لازم جمع آوري شد. و سپس داده‌ها با استفاده از نرم‌افزارهاي آماري و PLS تحليل شدند. نتايج پژوهش حاضر نشان داد كه آمادگي فناوري، سواد ديجيتالي، سواد اطلاعاتي، سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي بر پذيرش فناوري هوش مصنوعي اثر مثبت و معنادار دارند. همچنين نتايج پژوهش نشان داد كه آمادگي فناوري بر سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي اثر مثبت و معنادار دارد. در ادامه نتايج نشان دادند سهولت استفاده از فناوري هوش مصنوعي بر سودمندي فناوري هوش مصنوعي اثر مثبت و معنادار دارد و در نهايت مشخص شد كه رابطه بين آمادگي فناوري و پذيرش فناوري هوش مصنوعي توسط سودمندي فناوري هوش مصنوعي و سهولت استفاده از فناوري هوش مصنوعي به طور مثبت و معنادار، واسطه گري مي‌شود.

The Iranian economy's heavy dependence on oil revenues has challenged financial sustainability, and the tax structure is a key tool to address this problem. This study examines the impact of components of the tax structure on Iran's financial sustainability during the period 1380-1402.    Time series data were collected from official sources and estimated using the autoregressive distributed lag (ARDL) method in two dynamic models. The first model confirms that wealth and import taxes reduce the budget deficit in the short and long run, but the norm and unemployment exacerbate the deficit in the long run. The second model shows an inverse relationship between tax rates and unemployment and the budget deficit in the long run, while economic growth and per capita income reduce it. These results are consistent with the theories of the Laffer curve, optimal taxation, and endogenous growth, and the error correction test confirmed the rapid adjustment of imbalances (50 to 209 percent in each period). This study emphasizes reforming the tax system by broadening the tax base and strengthening wealth and import taxes to reduce dependence on oil and ensure fiscal sustainability  

  This study examines the impact of environmental management accounting on firm performance by considering the mediating role of environmental innovation and environmental information tra  arency, as well as the moderating role of stakeholder integration and dynamic capabilities.The required data were collected by distributing a questionnaire among 306 senior executives and financial managers of small and medium-sized companies located in the west of the country. Smart PLS software was also used to analyze the data and test the hypotheses .The findings of the study indicate that environmental management accounting has a positive and significant impact on firm performance. Environmental innovation mediates the relationship between environmental management accounting and firm performance. And also, stakeholder integration strengthens the relationship between environmental innovation and firm performance. Overall, the findings of this study emphasize that implementing environmental management accounting systems as a strategic tool not only improves environmental performance, but also leads to improved financial performance through efficient cost management and identification of innovation opportunities. This study shows that achieving these desired results depends on stakeholder engagement. In fact, environmental innovation is the path through which environmental management accounting leads to superior performance, and the presence of committed stakeholders strengthens this path and increases its efficiency.

   Income inequality is one of the fundamental and enduring challenges of the Iranian economy, which has far-reaching effects on social dynamics, political stability, and economic growth. The increase in class gaps and the decrease in social justice are among the most important consequences of this phenomenon, which double the need to review economic policies. Accordingly, the present study was designed with the aim of examining in detail and empirically the asymmetric effects of monetary and fiscal policies on income inequality in Iran during the period 2011-2012. This study attempts to determine whether the response of income inequality to changes in macroeconomic variables - such as inflation, interest rates, taxes, and financial development - is the same in increasing and decreasing directions. To achieve this goal, seasonal data on the Iranian economy and the econometric model of the autoregressive model with asymmetric distribution lags (NARDL) have been used to analyze the difference in the effect of positive and negative shocks of these variables on income distribution more accurately.

This research aims to examine the impact of adherence to professional regulations, ethics internal locus of control, and emotional intelligence on the ability to detect fraud, considering the mediating role of norms leading to reduced audit quality in the public sector. From the perspective of its objective, this research is applied, and in terms of its nature and method, it is descriptive-survey. For data collection, the questionnaire developed by Yulianti et al. (2023) was used. The statistical population of this study includes auditors employed at the Supreme Audit Court of Iran, responsible for auditing the public sector. To better cover the population, the questionnaire was distributed (both in-person and online) across the provinces of Tehran, Markazi, Kermanshah, and Fars. Following the distribution and applying simple random sampling, a total of 308 valid responses were collected and analyzed. Structural equation modeling (SEM) was used for data analysis. The results revealed that adherence to professional regulations, ethics, internal locus of control, and emotional intelligence have a positive and significant effect on reducing norms that lead to diminished audit quality in the public sector. It was also found that these variables directly enhance the ability to detect fraud, with the mediating role of norms reducing audit quality being significant. Furthermore, the significant impact of such norms on the ability to detect fraud was confirmed, highlighting the crucial importance of auditors' professional conduct. Strengthening the driving forces among auditors working at the Supreme Audit Court can lead to a reduction in behaviors that lower audit quality in the public sector and, conversely, improve the ability to detect fraud. Accordingly, it is recommended that policymakers and managers at the Supreme Audit Court focus on promoting professional adherence, providing ethical training, enhancing internal locus of control, and fostering emotional intelligence among auditors to improve audit quality and fraud detection in the public sector.

   In the current research, the impact of professional doubt and independence of the auditor on the professional judgment of auditors has been studied. For this purpose, first the effect of auditor independence on professional doubt, moral sensitivity, moral judgment, moral intention and ethical action was discussed and then the effect of professional doubt on ethical sensitivity, moral judgment, moral intention and ethical action of auditors was analyzed. The current research is in the descriptive-correlational research group in terms of its practical purpose and data collection method. Also, the statistical population of the current study includes all auditors who are members of the Certified Public Accountants Society of Iran, and 375 people were selected as a statistical sample using Morgan table sampling and simple random sampling method. Structural transaction methods and PLS software were used to check the hypotheses. For this purpose, the descriptive statistics and validity and reliability of the research variables were investigated first, and then the hypotheses of the research were investigated using PLS software and the structural equation method. The results obtained in this research showed that the auditor's moral sensitivity has a significant effect on his moral judgment. Also, the auditor's moral judgment has a significant effect on his moral intention. The auditor's moral intention also has a significant effect on his ethical action, and the auditor's independence has a significant effect on his ethical decision-making. In addition, the auditor's professional doubt has a significant effect on his ethical decision-making, and finally, the auditor's independence has a significant effect on his professional doubt.

The physical effects of climate change, especially drought, are a particular threat to the survival of organizations that operate in industries that are exposed to natural conditions. Creditors consider the risks associated with drought changes to be an important oversight for companies with significant financial liabilities and longer payback periods. Many industries are vulnerable to the effects of drought; Therefore, understanding the impact of drought changes on the financial pyramid and dynamic capital structure is important. Therefore, the purpose of this research is to investigate the impact of drought risk on the dynamic capital structure of companies listed on the Tehran Stock Exchange during a period of 10 years from 1392 to 1401. 163 companies admitted to the Tehran Stock Exchange will be selected. The results of the analysis and research hypotheses show that if risk drought reduces the speed of adjustment of capital structure, then with the increasing severity of risk drought, the capital structure of companies will be reduced. On the other hand, the risk of drought causes a decrease in the reliability of companies from external sources, and as a result, a decrease in the companies financial leverage.   

   Timeliness of financial reports is very important to increase the efficiency of capital markets and reduce information asymmetry. Because the delay in submitting the audit report is one of the few variables related to audit efficiency that can be seen by stakeholders. Meanwhile, there are regulatory concerns that the auditor's workload threatens the quality of financial reporting. The purpose of this research is the moderating role of financial reporting quality on the relationship between time pressure and audit report timeliness. This research is descriptive-correlational researches in terms of its purpose and is applied researches in terms of method, and in order to discover the relationships between the independent and dependent variables of the research, the mixed data regression technique (panel) was used. A sample of 120 companies was investigated by random sampling in the period of 2016 to 2021 from the companies admitted to the Tehran Stock Exchange. For this purpose, calculations and implementation of econometric tests were done using EViews software. By estimating the regression model as a panel with fixed effects, the regression coefficients were estimated and finally, the results showed that there is no significant relationship between the time pressure and the audit report timeliness. The financial reporting quality does not have a moderating effect on the relationship between the time pressure and the audit report timeliness. According to the results, it can be said that the destructive effect of the high workload of the audit partners on the audit report timeliness is not as widespread as contemporary researches have suggested.

  Tax avoidance is a form of management policy to obtain

   Managers choose different management methods in dealing with different companies, and these management methods cause changes in their basic decisions. Managers who serve on multiple boards (busy managers) are exposed to different situations of direct and indirect decision making. Multiple management increases the workload of managers, reduces the time and attention they give to each company, and causes weak managerial supervision. As a result, the purpose of this research is to investigate the effect of busy managers with an emphasis on the company's life cycle on financial decisions and company performance. Statistical analysis was done using sample data consisting of 171 member companies of Tehran Stock Exchange during the years 1393 to 1401. To test the hypotheses, regression models with the least squares estimator were used in Eviuse 10 software. The results of the hypotheses test showed that the preoccupation of the board members with the variables of cash retention, sales costs, and general obligation has a positive and significant relationship with the capital expenditures and financial performance of the company. Also, the findings indicate the moderating role of the stages of the life cycle in the relationship between the preoccupation of the board members with keeping cash; Sales expenses, general obligation; Capital expenditure and financial performance of the company.

  The role of energy poverty as one of the important factors in economic growth will provide the basis for economic development or lack of it. On the other hand, explaining the relationship between energy poverty and economic growth can play an important role in setting and formulating energy sector policies. From Therefore, the present study seeks to investigate the relationship between energy poverty and economic growth in MENA member countries in the period from 2010 to 2022. The analysis of patterns is FMOLS, PVAR.According to the results obtained from the research, energy poverty has a one-way relationship with economic growth, and in the long term, it has a negative and significant effect on the economic growth of 14 MENA member countries in the period of 2010 to 2022.

In the past decade, there has been a significant growth in innovative businesses and startups in the healthcare sector, which have brought about major transformations in the industry by leveraging technology and innovation. The aim of this research is to "identify the challenges and provide solutions for the formation of innovative businesses in the healthcare sector". This research is non-experimental and descriptive (survey) in terms of design and data collection, and in terms of purpose, it is applied and developmental, and from the perspective of the method, it is mixed (qualitative-quantitative), with the qualitative part being conducted using content analysis and the quantitative part using the fuzzy Delphi method with a screening and prioritization approach. The population under study in this research included experts in the field of innovative businesses and startups in the healthcare sector, their mentors and consultants, entrepreneurs and founders of innovative companies in the healthcare sector, healthcare specialists and researchers, and representatives and managers of healthcare organizations. The data collection tools in the qualitative part were semi-structured interviews, and in the quantitative part, a fuzzy Delphi questionnaire. The results of this research showed that the most important challenges faced by innovative businesses in the healthcare sector include licenses and regulations, economic and financial issues, knowledge and technology environment, organizational and team structure, market and marketing, entrepreneurial ecosystem, technology and communication level, social and ethical issues, healthcare system, education and empowerment of individuals and teams, technical and technological limitations, international environment and foreign market, research and innovation system, knowledge and technology transfer, and cultural environment. The most important solutions identified to address these challenges include political and legal solutions, financial and economic solutions, knowledge and technology solutions, organizational and cultural solutions, marketing and service solutions, empowerment of individuals and teams, technological and innovative solutions, utilization of health system data and information, development of cooperation networks and knowledge sharing, and promotion of sustainable development based on health technologies.   

 Abstract The users of financial statements, who are in two groups, internal and external, need financial information according to their needs and goals. Companies publish information required by users in financial reports. Published financial information must be understandable by the user, therefore financial statements must have qualitative characteristics such as comprehensibility, comparability and reliability. Therefore, the way of presenting financial information is of particular importance. The current research is done with the aim of presenting accounting information in a new format. As a result, the aim of this research is to investigate the impact of financial accounting information and infographics on the understanding of users of financial statements. The current research is in the descriptive-survey research group in terms of its practical purpose and data collection method. The statistical population of the research includes all students of Razi University, numbering 11080 people. In addition, 371 people were selected as a statistical sample using Cochran sampling and simple random sampling method. The desired data was collected through the distribution of questionnaires among students. Also, one-sample t-test and independent t-test were used to check the research hypotheses. The results obtained in the research show that students prefer the traditional format for presenting financial statements, however, the results show that in some cases (such as costs) infographics work better. In general, the accounting information provided in the infographic format has reduced the visual and real understanding compared to the traditional format.

Today, the financing of companies is one of the most challenging topics in the field of capital markets. A financial deficit is created when the cash resources needed to manage the company's affairs and pay the owners of external interests (shareholders, creditors and tax authorities) are less than the cash flows resulting from operational activities. Also, as this factor increases, companies tend to increase their debt ratio to cover the financial deficit. Therefore, according to the above, the main goal of the current research is to investigate the role of the financial deficit modifier on the relationship between the revaluation of fixed assets and external financing. The statistical population of the present study includes all companies admitted to the Tehran Stock Exchange. According to the announcement of the official website of the stock exchange organization, the number of stock exchange companies included 784 companies by the end of 2020. The statistical population is in a period of 6 years, from 2015 to 2020. According to the application of the mentioned filters in the third chapter, the number of 151 companies and 906 company-years have been selected according to the rule of systematic exclusion. To test the hypotheses, regression analysis using the composite data method has been used. The results of the research showed that there is no significant relationship between revaluation of fixed assets and external financing, but there is a significant and inverse relationship between financial deficit and external financing. Also, with the intervention of the financial deficit variable as a moderating variable, the relationship between the revaluation of fixed assets and external financing is significant and inverse.   

   In the era of knowledge-based economy and modern financial complexities, understanding how different factors affect people's financial behavior is one of the important issues in individual and social life. Financial confidence, financial knowledge and financial learning capacity as key components play a vital role in the formation of individual financial behaviors This research is designed to investigate and analyze the depth of the relationship between financial confidence, financial knowledge, financial learning capacity and people's financial behaviors with the aim of improving our understanding of the complexities of these social and economic relationships. Therefore, the main purpose of this research is to investigate the relationship between financial confidence, financial knowledge, financial learning capacity and financial behavior. The statistical population of this research includes accountants of companies in Kermanshah, Kurdistan and Hamadan provinces Research data was collected through a questionnaire according to the number of statistical population and based on Morgan's table from a statistical sample of 357 people. in this research, random sampling method was used. Hypotheses testing has been done using SmartPls3 equation structure software. The results show that financial confidence, financial knowledge, and financial learning capacity have significant relationships with people's financial behaviors. Financial confidence, as an important psychological characteristic, plays a significant role in the formation of financial behaviors. Also, financial learning capacity plays a significant role in determining people's financial behavior. But, on the other hand, the sixth hypothesis, which claimed that there is a significant relationship between financial learning capacity and financial knowledge, was not confirmed by the research data. And these results can help improve our understanding of various financial matters and financial decisions. Keywords: financial confidence, financial knowledge, financial learning capacity, financial behavior

   Investment is one of the main elements of evaluating the economy of any country. The growth of the capital market in any country is a symbol of the growth of its economic situation. An investment is valuable when both investors and investors benefit from this action. . This requires knowledge of the future status of the companies in the market. When the capital market has continuous profits, investors are also attracted to it, therefore   the criterion of future profit is one of the indicators of valuable investment.The continuation of future profits is also dependent on risk components and growth opportunities as well as cash flow. The coefficient of reaction of future profits can predict the continuation of future profits with the help of current stock returns and solve the concerns of investors.The current research is descriptive in terms of purpose, in terms of practical orientation, in terms of quantitative approach and retrospective in terms of time. In this research, the method of selecting the companies is based on systematic exclusion rule, and a total 120 Tehran stock exchange companies are studied in the period from 2015 to 2022. to test the hypotheses of the research, establishing the classical assumptions of regression has been used. The results obtained from this research show that systematic risk has a significant and direct relationship with the reaction coefficient of future profit. Also, working capital as a mediating factor has a significant effect on the relationship between systematic risk, operating cash flows and growth opportunities.

AbstractBehavioral finance is one of the key topics in the field of finance and behavioral economics, which is particularly attractive for scientific and practical research. One of the determining factors of market movements is the sentiments of investors. In this context, it is important to study the role of behavioral biases in shaping investors' decisions and its impact on market efficiency. The current research seeks to find the effect of the most important behavioral biases, including the effect of tendency and herd behavior, considering the factor of risk perception on investors' decisions. The data of this research was collected through a questionnaire that was distributed among 384 stock market investors, also partial least square (PLS) method was used to analyze the data. The results showed that the effect of desire, herd behavior and risk perception have a positive and significant effect on investment decisions. Also, there is a negative and significant relationship between the effect of willingness and risk perception, finally it was found that herd behavior also has a significant effect on risk perception. In general, these results emphasize that behavioral and cognitive factors have an important impact on investment decisions and this point can be used in the analysis and prediction of financial and investment behaviors.   

Small and medium-sized businesses play a significant role in the country's econ today. Considering their substantial capacity and their substantial contribution to tax payments, tax evasion in these businesses will have a considerable impact on tax revenues. Therefore, identifying the factors influencing tax evasion among this group of economic actors is essential for the country's tax system. Given the aforementioned points, the objective of this study is to identify the factors affecting tax evasion among the owners of small and family businesses in the western provinces of the country. This research is of applied nature and employs a correlational research design. The statistical population of the study consists of tax filers of small and family businesses in the western provinces of the country (Lorestan, Kermanshah, Hamadan, Kurdistan, Ilam) in the year 2023. The sampling method used is accessible random sampling from the statistical population. The necessary data were collected using a questionnaire and analyzed using structural equation modeling. The results of the structural equation modeling indicate that ethical commitment, tax knowledge, and tax fairness have a negative impact on taxevasion. On the other hand, taxpayers' attitudes and mental standards have a positive impact on tax evasion. The findings of the research suggest that identifying.the factors influencing tax evasion can help implement necessary reforms and measures to prevent and reduce its growth, and enhance the efficiency of the tax system.  

  چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا ·   چكيده : يكي از مهمترين موضوع هاي حسابداري كيفيت افشا و عوامل تأثيرگذار بر آن است. طبق مبناي نظري بهبود كيفيت افشا عاملي براي كاهش عدم تقارن اطلاعاتي و به­ تبع آن كاهش هزينه هاي نمايندگي ميان سهامداران و مديران مي­باشد. هدف اين پژوهش بررسي تأثير تخصص حسابرس بر رابطه بين پاداش مديران و كيفيت افشا در گزارشگري مالي است. با توجه به اهميت كيفيت افشا جامعه آماري اين پژوهش، كليه شركتهاي پذيرفته شده در بورس اوراق بهادار تهران در طي سالهاي 1395-1399 است. در اين راستا پس از بررسي توصيفي اوليه متغيرهاي پژوهشي با كمك دو فرضيه، از مدل هاي رگرسيوني چند متغيره با داده هاي تركيبي استفاده شده است. باتوجه به اينكه افشاي به موقع و مربوط به ذينفعان در تصميم گيري هاي آنها مي­تواند كمك كند و همچنين در اين راستا كه پاداش مديران ارشد ميتواند مرتبط با افشا باشد يا خير، نتايج پژوهش حاضر ميتواند به قانون گذاران و استفاده كنندگان در مورد كيفيت افشا در گزارشگري مالي رهنمون دهد. نتايج حاصل از يافته‌هاي پژوهش حاكي از آن است كه بين پاداش مديران و كيفيت افشا رابطه‌ي مثبت و معنا دار وجود دارد و در اين ميان نقش تعديلي تخصص حسابرس بر رابطه‌ي بين پاداش مديران و كيفيت افشا تأثير معنا دار ندارد. كليدواژه­ها :   تخصص حسابرس ، پاداش مديران ، كيفيت افشا   

  Organizational capital is a codified, integrated and

the changes in technology in the last decade, the way of supplying and sellingproducts is very different from the past. Nowadays, one of the most populartools for communicating with customers and advertising products is using socialnetworks. One of the important topics propounded in the field of electronicmarketing is the discussion of loyalty. With the spread of e-commerce, one ofthe challenges in electronic stores is that commercial businesses face manycompetitors and customer loyalty is low. Customer loyalty in public andelectronic loyalty, in particular, are less studied topics; This gap isespecially more serious in the theoretical literature of the marketing field inthe country. Therefore, the upcoming research aims to examine the effects ofmarketing in the platform of social networks and customer experience onrelationship quality and electronic loyalty by using a descriptive-surveyresearch method. The method of collecting information is a combination oflibrary research and field research. A questionnaire was used to collect data,the reliability coefficient of which was obtained by calculating Cronbach'salpha of 0.79, and the validity of the questionnaire was investigated via facevalidity. A statistical sample of 394 people was extracted based on Cochran'sformula from the statistical population including all followers of tourismpages and handicrafts online stores on the Instagram social network in a simplerandom sampling method. The data analysis method is structural equationsmodeling which is done with LISREL software. In summary, the findings of thisresearch confirm the fact that marketing in the context of social networks andcustomer experience has a positive and meaningful effect on the quality of therelationship. Also, relationship quality has a positive and meaningful effecton electronic loyalty intention. Thus, observance of basic and fundamental issues inrelation to customers, employment of experienced and trained administrators tocommunicate with customers, accurate recognition of the target audience,cooperation with influencers, coverage of business news, representingattractive aspects of business, and continuing to produce and publish content,especially Video content and two-way interaction with customers are recommended.to businesses that act in social networks.    

  ميزان سرمايه گذاري شركت‌ها ميتواند ناشي از عوامل متعددي باشد. يكي از اين عوامل جريان وجوه نقد شركت و در واقع ميزان منابع مالي در اختيار براي تامين مالي پروژه‌هاي جديد است. اينكه تأمين مالي سرمايه گذاريهاي جديد در شركت از چه طريقي انجام شود؛ متأثر از تصميم‌هاي مديريت است ولي به‌طوركلي به نظر ميرسد كه هر چه جريانات وجوه‌نقدي شركت بالاتر باشد، ميزان سرمايه‌گذاريهايش افزايش يابد. هدف اين پژوهش بررسي رابطه خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي با نقش هزينه نمايندگي است. جامعه آماري پژوهش شركت‌هاي پذيرفته شده در بورس اوراق بهادار تهران و نمونه مورد مطالعه، شامل 140 شركت پذيرفته شده طي سال‌هاي 1395 تا 1399 است. روش پژوهش توصيفي و از نظر ارتباط بين متغيرها تركيبي از علي-همبستگي است و از نظر هدف كاربردي است. براي پردازش و آزمون فرضيه¬ها از روش رگرسيوني و داده‌هاي تابلويي و همچنين مدل اثرات ثابت استفاده شده است. نتايج به‌دست آمده حاصل از تجزيه‌وتحليل فرضيه‌ها نشان داد كه خوش‌بيني مديريتي با حساسيت سرمايه‌گذاري جريان نقدي رابطه مثبت و معناداري دارد و هزينه‌هاي نمايندگي بر رابطه بين خوش‌بيني مديريتي و حساسيت سرمايه‌گذاري جريان نقدي تأثير مثبت و معناداري دارد. با توجه به نتايج پژوهش به مديران شركت‌ها پيشنهاد مي‌گردد كه به‌منظور كاهش هزينه نمايندگي، زمينه بهبود شفافيت اطلاعات و رقابتي شدن ارائه محصول خود را فراهم آورند و در صورت‌هاي مالي از خدمات حسابرسان متخصص براي اطمينان دادن به ادعاهاي خود استفاده كنند.

   Risk information play an important role in making the right decision and evaluation of the company. The purpose this study is to investigate the impact of Business Strategy on Risk Disclosure.This research is a descriptive- correlation research and can be considered as an applied one.The statiscal population of the study includes companies listed in Tehran Stock Exchange from 2016 to 2020. sampling is based on systematic removal method and 69 ompanies have been selected as sample size. Multivariable regression and panel data are used for analyzing the variables. risk disclosure data was collected by content analysis of annual reports of companies. Results show a firm’s business strategy is a determinant of the amount of risk factor information in the annual report. The results showed that there is significant and positive relationship between prospector strategy and risk disclosure. Firms with an innovation-oriented prospector strategy report more about their risk factors than firms with an efficiency-oriented defender strategy. Also there is a significant and negative relationship between defender strategy and risk disclosure. Therefore, it can be said that defender companies disclose less risk in their annual report. Among the control variables of the research, firm size and systematic risk have an effect on the amount of risk information disclosed in annual reports.The results of research hypotheses are consistent with the research of (Weber and Musig,2022) which showed that there is a significant and positive relationship between prospector strategy and risk disclosure, and a significant and negative relationship between defender strategy and risk disclosure.

  Investors are always looking for investments with higher returns and lower risk. Stock returns are affected by market returns and specific factors of each company. Based on previous studies on the tehran stock exchange, this market is not very efficient. As a result, stock prices are not immediately affected by news and information; therefore, people get unusual returns by having more information and analyzing information. In such markets, people always follow people with specific information. On the other hand, recent studies have shown that the quality of disclosure reduces information asymmetry; therefore, in the present study, the effect of management short-sightedness and disclosure quality as two specific factors of each company on the synchronization of stock returns has been investigated. For this purpose, the data of 82 companies listed on the tehran stock exchange during the period 2016-2020 have been used as a research sample. The present study in terms of purpose-based classification is a type of applied research whose results can be used to inform policy makers to improve performance. In terms of classification, the present study is a retrospective description in terms of data collection. This research is also a descriptive (quasi-experimental) research on classification and test method of hypotheses, statistical analysis and analysis of causal analysis. On the other hand, to test the hypotheses, two regression models using gmm method and to analyze the data, eviews software version 19 and sata software version 5 were used. The results of the test analysis of the hypotheses of the present study have shown that the quality of disclosure has a significant and negative effect on the concurrence of stock returns. This result is in line with the results of kurdistan et al. (2019); lotfi et al (2018) and moradi et al (2021) are similar. While other findings of the study show that management short-sightedness does not have a significant effect on the synchronization of stock returns. This result is consistent with the results of khademinia et al (2015) and moradi et al (2015).

   The banking industry plays an important role in the economy. Banks perform their primary function of collecting and disbursing public funds, which aim to support the implementation of national development to promote equitable development, economic growth and national stability. This very important role of banking requires banks to always add value to the company and the stability of their business, and at the same time to play their role as one of the factors of development. Social responsibility is one of the tools that can help banks and is a commitment beyond legal and economic requirements in which banks address ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society and process. Manages his business in a way that has positive effects on society. Social responsibility is an obligation beyond legal and economic requirements in which banks consider ethical issues and participation in economic development while improving the quality of labor, on a larger scale, ie society, and their business process in a way that manage to have positive effects on society. Accordingly, the purpose of this study is to investigate the effect of social responsibility on financial performance, financial stability and financial inclusion of banks. The study sample includes 18 banks listed on the Tehran Stock Exchange during the period 2015-2020 and the statistical method used is the composite data regression model. The results of the study indicate that social responsibility has a positive and significant effect on the financial performance of banks. The results also indicate that social responsibility has no significant effect on financial stability and financial inclusion of banks. The study of control variables also shows that Tangibility of assets has a negative and significant effect on the financial stability and financial inclusion of banks and bank age has a positive and significant effect on the financial inclusion of banks.

Objective: Professional judgment is the essence and existential philosophy of auditing and has a special application in all stages of auditing, including planning, execution of operations and evaluation of results. One of the steps that can be taken in the audit planning phase is to determine the level of importance of the audit. According to auditing standards, auditors are required to make professional judgments to determine the level of importance. Uncertainty and ambiguity in all aspects of human life, including decision-making is inevitable. According to Heisenberg's theory of uncertainty, there is uncertainty in the nature of events, of which financial accounting and reporting are no exception. Accordingly, the main purpose of this study is to investigate the uncertainty of auditors' judgment of the level of importance and how auditors respond to this uncertainty.Research Methodology: To test the hypotheses of this research, 106 companies in the period from 1391 to 1397 have been studied. In this study, in order to show the explanatory power of variables and also to investigate the importance of variables, first in the inferential statistics section to test research hypotheses based on econometric models, regression model has been used. The data of this research is a combination of data related to companies and is considered as a company-year observation. Ivy 10 software and Stata 15 software were used to analyze the obtained data. Findings: The results of the study show that in companies whose financial statements have been audited by the auditors of the auditing organization, the auditor's fee ratio was higher. The auditing organization's industry expertise increases the demand for audit and non-audit services, improves audit performance, and also influences customer-related audit outcomes such as audit fees and the quality of financial reporting. Also, the results of the hypothesis test show that there is a significant and positive relationship between the ratio of audit fee to operating profit with bad news and a significant and negative relationship with good news. Therefore, with increasing business risk; Disclosure of bad news increases more than good news; And the cost of auditing companies with bad news is much higher. And the impact of good news on audit costs is far less than bad new  

such as auditors ' rotation