List of Articles farzin rezaei

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  1 - Identifying and prioritizing the factors of the smart money model in the Iranian stock market with hierarchical technique AHP
  Khadijeh Eidantorkzadeh Farzin Rezaei Amir Reza Keyghobadi Mohsen Seighali
  This study aims to identify the conditions and factors affecting smart money and prioritize the variables obtained based on these conditions in the Iranian stock market. This research method is applied in terms of purpose and based on data; it is a mixed type that was d More

  This study aims to identify the conditions and factors affecting smart money and prioritize the variables obtained based on these conditions in the Iranian stock market. This research method is applied in terms of purpose and based on data; it is a mixed type that was done to identify qualitative factors through interviews with experts and prioritize the identified quantitative factors using a questionnaire. The statistical population was selected using a sampling method with maximum diversity. The research model prioritized three levels with all specified conditions and factors and tested with software (Expert choice) and hierarchical analysis techniques. The incompatibility rate in all pairwise comparisons is less than 0.1, so the research model is approved. The criterion of causal conditions has gained the first rank in the first level. In the second level, among the categories (causal conditions, macroeconomic factors), (context conditions, laws and regulations imposed by the government) and (intervening conditions, Parallel Markets Behavior) rank first. At the third level, exchange rate fluctuations rank first. Manuscript profile
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  2 - Audit risk Identification Based on Enterprise Risk Management, and Corporate Governance
  Mohammad Amin Zakizadeh Farzin Rezaei Iraj Noravesh
  Identifying and evaluating audit risk is a key part of the underlying audit process. Audit risk means the probability of risk that auditor is stated than financial statement contain mistakes and or importance sophisticated, inappropriate perfessinol opinion.The purpose More

  Identifying and evaluating audit risk is a key part of the underlying audit process. Audit risk means the probability of risk that auditor is stated than financial statement contain mistakes and or importance sophisticated, inappropriate perfessinol opinion.The purpose of this research is to present a enterprise risk management(ERM) identification and corporate govrnance of the company. For this purpose, the criteria for deviation from the standards, the overall risk and the characteristics of the ERM and corporate governance. This research was carried out with 87 sample companies in the period of 11 years 1386-1396, including 957 years, in a descriptive-correlation method with the implementation of a multivariate regression model. Then, by designing paired questions and hierarchical analysis (AHP), the priority of the audit risk criteria was determined. The findings of the research indicate that there is a significant relationship between corporate governance structure including the independence of the board of directors audit risk. Also, there is a significant relationship between risk of laws with audit risk. Manuscript profile
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  3 - Influence of Intellectual Capital on Firm’s Market Value in Different Life-Cycle Stages
  Farzin Rezaei Abdullah Piri Vahid Nili
  The purpose of this study was to investigate the influence of Intellectual Capital on firm’s market value in different stage of life cycle on the Tehran Stock Exchange. To do this research, we examined six hypotheses. The multiple regression models are used to exa More

  The purpose of this study was to investigate the influence of Intellectual Capital on firm’s market value in different stage of life cycle on the Tehran Stock Exchange. To do this research, we examined six hypotheses. The multiple regression models are used to examine the hypothesis. Research samples include 113 firms during 1383-1387. The empirical results indicate that Intellectual Capital indexes have significance on firm market value. Meanwhile, among Intellectual Capital indexes, Structural Capital has the most influence on firm's market value. Furthermore, Intellectual Capital indexes have more significance in the growth stage than maturity stage. Among indexes of Intellectual Capital, the Structural Capital has the most influence in the growth stage and also in the maturity stage the Human Capital have the most influence. Manuscript profile
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  4 - Optimizing the Firms Performance through Corporate Governance Mechanism by Super Creative Algorithm
  Farzin Rezaei Mojtaba Sobhani
  A good corporate governance system is a key element in optimizing business unit performance and the profitability condition for shareholders, limiting agency costs and supporting the company's survival. This study aimed to express the difference between the values of th More

  A good corporate governance system is a key element in optimizing business unit performance and the profitability condition for shareholders, limiting agency costs and supporting the company's survival. This study aimed to express the difference between the values of the optimal performance of companies operating in various industries in Tehran Stock Exchange through governance mechanisms. In this regard, the performances of 130 companies in Tehran Stock Exchange were optimized, categorized by 10 industries during years of 1380 through 1390 (2001 through 2011), using meta-heuristic algorithm based on the following criteria: Return on Assets, Return on Equity, Real Stock Returns, Tobin’s Q Ratio, Market Value of Equity, Economic Value Added, and Cost of Common Stock; And We compared optimal performance of companies with each other and also compared corporate governance mechanism of them together and finally we compared both of them (optimal performance and corporate governance mechanism) together by Kruskal-Wallis test. Consequently, using good corporate governance lead to optimal performance of the companies. So we propose this result to investors and active companies of stock exchange. Manuscript profile
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  5 - Evaluation of Novin Insurance Branch Using the BSC Model and TOPSIS Method
  farzin rezaei zahra ahmadi
  Performance evaluation of different organizations, is considered as a very important issue in the present literature. Among the organizations, insurance companies, as part of protective services and with compensating roles in the economy of each country, have been studi More

  Performance evaluation of different organizations, is considered as a very important issue in the present literature. Among the organizations, insurance companies, as part of protective services and with compensating roles in the economy of each country, have been studied extensively. It is maintained that successful operation of these industries will motivate other industries as well. In order to achieve these goals under any economic condition, insurance firms like other companies must perform adequately in order to materialize their strategic missions. This study evaluates the performance of Novin Insurance branches and intends to rank them. Four branches were selected as samples from Novin Insurance population; Qazvin, Hamedan, Semnan, Kermanshah. Our research method was based on the concept of performance evaluation model and on the basis of BSC (Balanced Score Card) implemented on the four key criteria (financial, customer, internal process, learning and growth). Then relying on TOPSIS method (MCDM model), priority ranking scheme was performed. The results indicate the superiority ofQazvinbranch. Manuscript profile
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  6 - The Impact of Cultural and Business Factors on Corporate Tax Avoidance
  Siamak Tayefeh Mohsen Dastgir Farzin Rezaii Saeed Ali Ahmadi
  According to the self-interest hypothesis, and despite the information asymmetry between taxpayers and the government authorities, individuals are reasonably trying to avoid paying taxes often. Companies use various forms of business, such as tax savings, to enhance the More

  According to the self-interest hypothesis, and despite the information asymmetry between taxpayers and the government authorities, individuals are reasonably trying to avoid paying taxes often. Companies use various forms of business, such as tax savings, to enhance their competitive potency. Tax avoidance behavior, on the other hand, is a function of cultural norms. In the present study, the impact of cultural factors and business factors on corporate tax avoidance has been examined. In this study, we measured cultural values by Hofstede's (1984) questionnaire, business factors by measuring customer centralization, business strategy, related party transactions, and company centralization indices. We tested the hypotheses by the structural equation technique. The statistical sample of the study consists of 77 companies admitted to the Tehran Stock Exchange and its time period during years 2011 to 2015. The results of the research showed that cultural and business factors influence the level of corporate tax avoidance. Manuscript profile
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  7 - Comparing the effect of family and non-family ownership structure and operational risk on Firm performance
  Farzin Rezaei Mokhtar Amini
  Comparing the performance of the various groups of companies is a way to recognize top companies and introduce them tothe community. So our study investigates comparing the effect of family and non-family ownership structure and operationalrisk on Firm performance. The More

  Comparing the performance of the various groups of companies is a way to recognize top companies and introduce them tothe community. So our study investigates comparing the effect of family and non-family ownership structure and operationalrisk on Firm performance. The purpose of this paper is to compare family and non-family firms by determinants of firmperformance .By using determinants of firm performance includes Accounting and market performance, the effect ofownership structure (family- non-family) on firm performance and 123 firms for a period of 7 years were investigated. Weused Mann-Whitney and Liner Regression for testing our hypothesis and after the analysis results show that family firms notoutperform non family firms. But the relationship between operational risk and performance for market to book ratio, returnon equity and sales growth is stronger for family firms. Manuscript profile
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  8 - Financial performance of the banking industry method vikor
  Farzin Rezaei Hamed Gheibdoust
  Evaluation of financial performance is one of the most important issues in banking industry and each bank may be evaluated based on its financial performance. VICOR methodology is a MCDM instrument being used in ranking banks based on multiple financial criteria. It can More

  Evaluation of financial performance is one of the most important issues in banking industry and each bank may be evaluated based on its financial performance. VICOR methodology is a MCDM instrument being used in ranking banks based on multiple financial criteria. It can indicate banks with highest and lowest ranks based on different financial criteria. Present research aims to employ VICOR to rank a number of banks listed on Tehran Securities Exchange with respect to their financial performance. In present research 13 banks listed on Tehran Securities Exchange were evaluated based on 12 financial ratios using VICOR method. Results showed that banks Saderat, Tat and Tejarat respectively gained first rank with respect to S, R and Q values and bank Hekmate Iraniaan gained 13th rank with respect to all three indices. Other banks gained intermediate ranks. Manuscript profile
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  9 - The Comparison of Bankruptcy Predicting Power Models by Zaougin, Zmijewski and Shirata in Tehran Stock Exchange
  Farzin Rezaei Mehdi Goldooz
  Bankruptcy anticipation is a phenomenon which has been increasingly favored by investors, banks and financial and credit institutes. Since the potential signs of bankruptcy would be understood a few months before the real appearance of it, so the timely and accurate ant More

  Bankruptcy anticipation is a phenomenon which has been increasingly favored by investors, banks and financial and credit institutes. Since the potential signs of bankruptcy would be understood a few months before the real appearance of it, so the timely and accurate anticipation of this crisis will give the opportunity to managers and creditors in order to adopt preventable activities. The aim of this study was to explore the applicability of the Zaougin, Zmijewski and Shirata’s models. Initially, the independent variables of the two samples were investigated, using F test to review the accuracy of segregation of two bankrupted and un-bankrupted  samples and then to examine the difference in importance of independent variables models, the magnitude of cooperation in group between variables. Sample selection and suitability of variables with less error criteria and meaningful cooperation test was carried out. Data were run using two statistical difference analysis and logistic regression (in three methods, inter, forward and backward). The results indicate the accuracy of Shirata’s model at 98.6%, Zaougin’s model at 87% and Zmijewski model at 89.6% in accordance with Iran environmental conditions Manuscript profile