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Open Access Article
1 - A Corporate Perspective on Effect of Asymmetric Verifiability on Investors’ Expectation Differences
Erdal Karapinar Said Mosai Faeqeh TaherinejadInvestigating the performance of companies is one of the most important issues for the users of accounting information. The purpose of this study was to provide evidence about the effect of asymmetric appropriateness on investors' expectations. The results of the resear MoreInvestigating the performance of companies is one of the most important issues for the users of accounting information. The purpose of this study was to provide evidence about the effect of asymmetric appropriateness on investors' expectations. The results of the research on accepted companies In the Tehran Stock Exchange during the period from 2012 to 2016. To collect data, a library method was used and referring to financial statements, explanatory notes and monthly stock exchange of the Stock Exchange. Using Cochran sampling method, 120 firms were selected as the statistical sample. To analyze the data, multivariate regression analysis was used to confirm the rejection and research hypotheses (ivyz software). The results showed that asymmetric accountability leads to different expectations of investors about the company's outlook, and the negative relationship between asymmetric verification (conservatism) and investors' controversy is weaker with the release of good news and gets worse by the publication of bad news. The results are consistent with the documentation referred to in the theoretical framework of financial research and literature, such as the theory of vision and the concepts of behavioral and financial behavior, and the publication of good and bad news has a significant role. Manuscript profile -
Open Access Article
2 - The efficiency of innovative techniques in improving new and traditional standards of corporates’ performance
Kianoosh Mansourkhani Majid Zanjirdar Majid Davoudi Nasr Mohammad IzadikhahInnovation is one of the basic tools of growth strategies to enter new markets, increase market share and create a competitive advantage. The purpose of this study is to evaluate the efficiency of innovative techniques in improving new and traditional criteria of ICT fi MoreInnovation is one of the basic tools of growth strategies to enter new markets, increase market share and create a competitive advantage. The purpose of this study is to evaluate the efficiency of innovative techniques in improving new and traditional criteria of ICT field companies’ performance during the years 2013 to 2017. Based on this goal, the research was conducted qualitatively and quantitatively. Based on Cochran sampling, 8 companies were selected as a statistical sample. In the first phase, to identify and determine the centers of decision-making units, inputs and outputs of the departments through Delphi method, distribution of questionnaires and aggregation of opinions of individuals and in in the second phase, the classification of model inputs and outputs and weighting of parameters by Delphi method and network analysis process method, and in the third phase of the research, the efficiency of innovative techniques in improving new and traditional performance criteria of ICT fieldcompanies is investigated. According to the results of the present study and in general among 8 sample companies, the first rank of efficiency is awarded to Iran Arqam Company and the 8th rank is awarded to Iran Telecommunication. Manuscript profile -
Open Access Article
3 - The effect of information disclosure on market reaction with meta-analysis approach
Shiva Zamani Majid Zanjirdar Ali LalbarThe present research aims to conduct meta-analysis of the effect of information disclosure on market reaction. In order to integrate the results of different researches and identify the determinants of relations between information disclosure and market reaction, we use MoreThe present research aims to conduct meta-analysis of the effect of information disclosure on market reaction. In order to integrate the results of different researches and identify the determinants of relations between information disclosure and market reaction, we used meta-analysis methodology as a quantitative statistical method. To perform the meta-analysis method, the scientific magazines all over the world (the published papers relating the research variables from 1990 to 2020) were identified and gathered as statistical population and. As a result, 86 studies were analyzed using systematic removal. The results of the relating studies published during this period indicate that most of these studies are heterogeneous. By classifying these studies based on different measurement criteria of information disclosure and market reaction and also by calculating the intragroup statistics along with identifying the factor of this heterogeneity, we found that these diverse measurement criteria used in the mentioned studies are considered as contradiction factors in research results. We also found that there is no meaningful relation between Non-financial information component, company cycle, type of industry and company size with market reaction whereas there is a meaningful relation between financial information and market reaction. Manuscript profile -
Open Access Article
4 - Sociological Analysis of Accounting Measurement Theories
Zahra Madahi Reza Gholami Jamkarani Majid Zanjirdar Hasan KheiriDue to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze soc MoreDue to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory. Manuscript profile -
Open Access Article
5 - Designing a Trading Strategy to Buy and Sell the Stock of Companies Listed on the New York Stock Exchange Based on Classification Learning Algorithms
Nasser Heydari Majid Zanjirdar Ali LalbarThis research investigated the development of a stock trading strategy for companies on the New York Stock Exchange (NYSE), a prominent global market. Data was acquired from established libraries and the Yahoo Finance database. The model employed technical analysis indi MoreThis research investigated the development of a stock trading strategy for companies on the New York Stock Exchange (NYSE), a prominent global market. Data was acquired from established libraries and the Yahoo Finance database. The model employed technical analysis indicators and oscillators as input features. Machine learning classification algorithms were used to design trading strategies, and the optimal model was identified based on statistical performance metrics. Accuracy, recall, and F-measure were utilized to evaluate the classification algorithms. Additionally, advanced statistical methods and various software tools were implemented, including Python, Spyder, SPSS, and Excel. The Kruskal-Wallis test was employed to assess the statistical differences between the designed strategies. A sample of 41 actively traded NYSE companies across diverse sectors such as financial services, healthcare, technology, communication services, consumer cyclicals, consumer staples, and energy were chosen using a filter-based approach on June 28th, 2021. The selection criteria included a market capitalization exceeding $200 billion and an average daily trading volume surpassing 1 million shares. Evaluation metrics revealed that the designed random forest trading strategy achieved a good fit with the data and exhibited statistically significant differences from other strategies based on classification learning algorithm. Manuscript profile -
Open Access Article
6 - Investigating the effect of stock tendency of stock collision to fluctuation limit and price fluctuation threshold and change the basis of fluctuation limit in creating returns fluctuations
Mahdieh Farahbakhsh Majid Zanjirdar Hossein Jahangirnia Mojgan SafaThe purpose of this study is to identify the effect of stock tendency to deal with fluctuations and price fluctuation thresholds in creating fluctuations. The statistical population of the present study is the companies listed on the Tehran Stock Exchange that were pres MoreThe purpose of this study is to identify the effect of stock tendency to deal with fluctuations and price fluctuation thresholds in creating fluctuations. The statistical population of the present study is the companies listed on the Tehran Stock Exchange that were present in the stock exchange during the years 2005 to 2018. In order to confirm and reject the research hypothesis, Eviews software has been used. In Tehran Stock Exchange, following severe stock price fluctuations, the stock price fluctuation mechanism is used to limit severe stock price fluctuations, and according to certain periods, the range of stock price fluctuations changes and over time the range of fluctuations increases. The basis of trial and error has been determined and in a short period of time there have been many changes in the procedures related to the application of stock price fluctuations, without really measuring the impact of these decisions in the market and investors' reaction to changes in price fluctuations. Findings showed that the number of times each share hits the price fluctuation Yield fluctuation has a significant effect.slow efficiency fluctuations have a significant effect; And in line with the concepts of hyper-reactive theory, it can be justified, that is, after the price reaches the range of fluctuation, the trend reverses and the basis of the fluctuation limit changes; It has changed the volatility of stock returns based on jump and price continuity. Manuscript profile -
Open Access Article
7 - Meta-analysis of auditor characteristics and profit quality (Considering auditor characteristics indicators)
parisa mohammadrahimi Mojgan Safa Majid Zanjirdar Hossein JahangirniaThe purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteris MoreThe purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism. Manuscript profile -
Open Access Article
8 - Overview of Portfolio Optimization Models
Majid ZanjirdarFinding the best way to optimize the portfolio after Markowitz's 1952 article has always been and will continue to be one of the concerns of activists in the investment management industry. Researchers have come up with different solutions to overcome this problem. The MoreFinding the best way to optimize the portfolio after Markowitz's 1952 article has always been and will continue to be one of the concerns of activists in the investment management industry. Researchers have come up with different solutions to overcome this problem. The introduction of mathematical models and meta-heuristic models is one of the activities that has influenced portfolio optimization in recent decades. Along with the growing use of portfolios and despite its rich literature, there are still many unanswered issues and questions in this area. Also, Iranian capital markets, as emerging markets, require native research to answer these questions and issues. The purpose of this study is to provide a useful and effective tool to assist professionals and researchers in portfolio selection theory. This study, while comprehensively reviewing the literature on the subject and the developments and expansions made in the area of portfolio selection and optimization, reviews the types of problems and optimization methods. Manuscript profile
List of Articles Majid zanjirdar
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