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List of Articles
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Open Access Article
1 - The Effect of Comparability of Financial Statements on Stock Price Crash Risk with Emphasis on the Role of Management Ability in Tehran Stock Exchange
Abdolkarim Farhanian Allah Karam SalehiImproving the quality feature of comparability in financial statements enables users to better assess the similarities and differences related to economic activities between different companies over time and to be able to allocate their resources optimally. The main pur MoreImproving the quality feature of comparability in financial statements enables users to better assess the similarities and differences related to economic activities between different companies over time and to be able to allocate their resources optimally. The main purpose of this study is to investigate the effect of comparability of financial statements on stock price crash risk with emphasis on the role of management ability in Tehran Stock Exchange, which was done using the information of 119 companies during the period 2014 to 2020. The results show that there is a positive and significant relationship between the management ability and the stock price crash risk and there is a nagative and significant relationship between the financial statements comparability and stock price crash risk. The results also indicate the adjustment effect of management ability on the relationship between comparability of financial statements and the stock price crash risk. Therefore, it can be concluded that managers, based on the agency theory and conflict of interest between managers and owners, may use their intelligence and talent to achieve personal return or due to overconfidence and hoarding of bad news, cause price bubbles and eventually stock price crash risk. Manuscript profile -
Open Access Article
2 - Do you know financial Synergy?
Parviz Saeedi -
Open Access Article
3 - The effect of capital structure and operating cycles on the relationship between comparability of financial statements and holding cash
Mohammadreza Mehrabanpour Farzin Rezaei Maryam Moradi Leila MoradiIncreasing the comparability of financial statements leads to lower agency costs and the need to keep cash. In this regard, the aim of this study was to investigate the relationship between comparability of financial statements and cash retention and the effect of capit MoreIncreasing the comparability of financial statements leads to lower agency costs and the need to keep cash. In this regard, the aim of this study was to investigate the relationship between comparability of financial statements and cash retention and the effect of capital structure and operational cycles on the relationship between comparability of financial statements and retention of cash. To achieve the objectives of the study, the data of companies listed on the Tehran Stock Exchange in the period 2014 to 2018 were tested using multiple linear regressions using panel data. The findings show that increasing the comparability of financial statements significantly reduces the retention of corporate cash. Evidence also suggests that there is no significant effect of capital structure and operational cycles on the relationship between the comparability of financial statements and the retention of cash. The results show that investors and creditors in their economic decisions rely on the financial statements of companies, so it is worthwhile to standardize and monitor institutions as well as the company's governing bodies. . They attach special importance to the ability to compare financial information. Manuscript profile -
Open Access Article
4 - The Effect of Financial Stress on Forecast of Macro Economic Indicators (Evidence from of Iran's Economy)
Marzieh Ebrahimi shaghaghi Hossein Eslami Mofid AbadiThe present study was conducted to investigate and explain the effect of financial stress on the forecast of macroeconomic indicators of the Islamic Republic of Iran in five steps. In the first step, the effect of financial variables on financial stress has been measure MoreThe present study was conducted to investigate and explain the effect of financial stress on the forecast of macroeconomic indicators of the Islamic Republic of Iran in five steps. In the first step, the effect of financial variables on financial stress has been measured by panel data and random effects. Then, by constructing a composite index of financial stress uncertainty, using the Arch and Garch model, we are able to investigate the relationship between economic growth and financial stress uncertainty index. The study of the impact of financial stress on prosperity and recession using multilayer perceptron method shows that the economy is expected to remain in recession from 2018 until the first quarter of 2020 and with the beginning of the second quarter of 2020 we will see economic prosperity. According to the results, financial stress plays an important role in detecting recession and economic prosperity. The results of research also show that financial stress has a significant negative impact on economic prosperity. Finally, a production function is defined and the effect of financial stress along with other variables of production function on economic growth is measured in a linear and non-linear way. According to the results, financial stress index has a negative and significant effect on economic growth in long and short term models. Manuscript profile -
Open Access Article
5 - Investigating the Impact of Business Dependence on Financing Related Factors
amir hadi ali hakim Saeed Jabbarzadeh Kangarloui Hadi Karamad Sani Nasim LotfiAbstractIn general, in financing, companies affiliated with the business group have more benefits than other companies because these companies have more access to financial resources and the domestic capital markets also support them . Factors related to financing in Te MoreAbstractIn general, in financing, companies affiliated with the business group have more benefits than other companies because these companies have more access to financial resources and the domestic capital markets also support them . Factors related to financing in Tehran Stock Exchange companies have been discussed. In this research, 118 companies listed on the Tehran Stock Exchange in the period 1397 - 1392 have been studied. To test the hypotheses, panel regression and difference test models were used . The research findings show that companies affiliated to the business group have a higher leverage ratio than research findings show that companies affiliated to the business group have a higher leverage ratio than independent companies. Have higher financing costs than independent companies. Finally, companies affiliated with business groups have different leverage ratios, financing constraints, and financing costs than other companies.Keywords: companies affiliated with business groups, leverage ratio, financial constraints, financing costs.. Manuscript profile -
Open Access Article
6 - E
shabnam ghadi sahebi Mehdi Ali Nejadبا توجه به نقش پررنگ سهامداران نهادی در شرکت ها و اثرگذاری آنها بر تصمیمات و کیفیت گزارشگری مالی شرکت ها، در پژوهش حاضر به بررسی تاثیر مالکیت نهادی بر ارتباط بین استقلال هیئت مدیره و افشای اختیاری شرکت های پذیرفته شده در بورس اوراق بهادار تهران پرداخته شده است. متغیرهای Moreبا توجه به نقش پررنگ سهامداران نهادی در شرکت ها و اثرگذاری آنها بر تصمیمات و کیفیت گزارشگری مالی شرکت ها، در پژوهش حاضر به بررسی تاثیر مالکیت نهادی بر ارتباط بین استقلال هیئت مدیره و افشای اختیاری شرکت های پذیرفته شده در بورس اوراق بهادار تهران پرداخته شده است. متغیرهای وابسته در این پژوهش افشای داوطلبانه و شفافیت شرکت ها است که برای سنجش آن مطابق با پژوهش از چک لیستی استفاده شده است که دارای ابعاد مالی و غیرمالی است. جامعه آماری پژوهش شامل کلیه شرکت های پذیرفته شده در بورس اوراق بهادار تهران می باشد که تعداد 161 شرکت در دوره زمانی 6 ساله بین سال های 1393 الی 1398 مورد تجزیه و تحلیل قرار گرفته است. نتایج به دست آمده در این پژوهش داد مالکیت نهادی دارای اثر معکوسی بر رابطه منفی بین استقلال هیئت مدیره و افشای اختیاری شرکت ها در دورهای بررسی بوده است... Manuscript profile -
Open Access Article
7 - The effect of reducing corporate tax rates on corporate tax revenue based on Ibn Khaldun's tax theory
Khadijeh Khodabakhshi Parijan reza koohiGovernment tax expenditures and revenues are among the tools of fiscal policy in which economic activities are limited and expanded by making changes in them. Changes in taxes change disposable income. The purpose of this study is to investigate the effect of reducing c MoreGovernment tax expenditures and revenues are among the tools of fiscal policy in which economic activities are limited and expanded by making changes in them. Changes in taxes change disposable income. The purpose of this study is to investigate the effect of reducing corporate tax rates on corporate tax revenue based on Khaldun tax theory (corporate tax rate and income: application of Khaldun tax theory). The present research is applied in terms of purpose and is methodological in terms of causal (post-event) research. The statistical population of the research is the companies listed on the Tehran Stock Exchange and using the method of systematic elimination of 127 companies as a research sample in the period between 2012 to 2020 was selected. The results showed that the reduction of corporate tax rates has a significant effect on corporate tax revenue based on Khaldun tax theory.Keywords: tax rate reduction, tax theory, tax revenue, Ibn Haldun Manuscript profile -
Open Access Article
8 - Investigating the Impact of Competition in the Product Market Using the Herfindahl-Hirschman Index on the Efficiency of Investing in Human Resources in Companies Listed on the Tehran Stock Exchange
Hamid Reza Mohammadi Atefeh AbbasiNowadays, Daneshgar human resources are considered as the most important ability of the organization to gain a competitive advantage and also the main intangible asset, and the organization believes that employees should be the basis for improving the quality and effici MoreNowadays, Daneshgar human resources are considered as the most important ability of the organization to gain a competitive advantage and also the main intangible asset, and the organization believes that employees should be the basis for improving the quality and efficiency of all organizational processes The purpose of this study is to investigate the effect of competition in the product market using Herfindahl-Hirschman index on the efficiency of investment in human resources in companies listed on the Tehran Stock Exchange. The research data has been prepared using the library-documentation method and the statistical population of this research is the companies listed on the Tehran Stock Exchange during the period 1393 to 1398. Sampling was done by systematic elimination method and 124 companies were selected as a sample. This research is random, correlation and post-event. Multivariate regression technique using panel data method has been used to test the hypotheses. The findings showed that there is a significant inverse relationship between competition in the product market using the Herfindahl-Hirschman index and the efficiency of investment in human resources. Manuscript profile -
Open Access Article
9 - Investigating the Impact of Social Responsibility on Capital Structure
sajjad movahedi Seyedeh Atefeh HosseiniThe present study investigates the effect of social responsibility on the change in the capital structure of companies listed on the Tehran Stock Exchange. The research is based on the question of whether corporate social responsibility affects their capital structure. MoreThe present study investigates the effect of social responsibility on the change in the capital structure of companies listed on the Tehran Stock Exchange. The research is based on the question of whether corporate social responsibility affects their capital structure. The statistical population of this research is the companies listed on the Tehran Stock Exchange. Based on this, the information of 71 companies was selected as a sample. To test the hypothesis of this research, multivariate regression method and regression defaults test and to analyze the data, EViews and Excel software have been used. The data of this study include time series data and cross-sectional data. The time series data of this study show the data between 1393 and 1398 and cross-sectional data express the data of companies with the maximum available information. The data used were extracted from Cadal site and collected as a data panel.The results of data analysis show that there is a significant relationship between tax to sales ratio as a measure of corporate social responsibility and the degree of financial leverage as a measure of capital structure and also between the ratio of fixed assets to total assets as a measure of responsibility. There is a significant relationship between corporate social and the degree of financial leverage as a measure of capital structure. Manuscript profile
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