List of Articles Bahman Banimahd

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  1 - The Role of Gender, Machiavellianism and Emotional Manipulation in Tax Avoidance
  Hossein Esmaeli komar olia Bahman Banimahd sina kheradyar
  This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock More

  This study investigate the effect of psychology variables such as Machiavellianism and emotional manipulation on tax evasion in two groups of men and women of accountants. For this purpose, We selected  428 of accountants and financial managers of the Tehran stock exchange listed firms . The theoretical foundations of this research collected by the archival research, also, research data collected through the questionnaire. The hypothesis test is conducted by multivariable regression. The results show that , in women sample, there is no significant relation between Machiavellianism and tax evasion. But, emotional manipulation has a positive and significant  relation with tax evasion. Also in men sample, the research results is the opposite. In this sample, Machiavellianism  has a direct and significant relation with tax evasion, however, emotional manipulation has no any significant  relation with tax evasion. So, We conclude  that tax avoidance is observed among two groups of males and females. However, different  psychological factors could affect it.  Manuscript profile
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  2 - Justice Shares and Earnings Quality: A Political Economy Perspective
  Mohsen Imeni fereydoon rahnama bahman banimahd hashem nikoomaram
  10.30495/jma.2022.21072
  Political economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' perf More

  Political economy, social science is that explores the dynamic interaction between market forces and the government, and examines the effects of the tension and conflict between the two is in the community. The influence of political powers is effectively on firms' performance, and corporate managers that are at the center of political attention, they find motivated to adapt to accounting practices through which they can manage earnings. Under justice Share's scheme, the government is required to distribute shares of profitable state-owned firms to the public; And may these companies managers through the use of political influence their manage earnings, and therefore will be important the study of the effect of this influence on the quality of earnings. This research studies the effect justice shares on the quality of earnings, with an emphasis on political economy perspective in the listed firms in Tehran Stock Exchange. Linear multivariate models have been used to test the relationship between research variables. The research sample consisted of 130 firms during the years 2012 to 2017 (6 years period). The results of the research indicate that the existence of justice shares in the ownership structure has a significant negative effect on the quality of earnings. Because in the developing countries, the economic system is dominated the connection and influence of government, and therefore be controlled and supported by the state and its affiliated institutions; thus, the influence of government and political management in companies can reduce their quality of earnings. Hence, the results of the research confirm the application of the theory of political economy regarding the adoption of macroeconomic policies (justice shares) and their effects on the quality of earnings Manuscript profile
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  3 - Accounting flexibility and managers' optimism: Test of management discretion theory
  Soghra Barari Nokashti Bahman Banimahd Ahmad Yaghoubnejad
  The purpose of this study was to investigate the relationship between accounting flexibility and the managers' optimism in earnings forecast based on the theory of managerial discretion. The statistical sample of the research includes 129 companies from listed companies More

  The purpose of this study was to investigate the relationship between accounting flexibility and the managers' optimism in earnings forecast based on the theory of managerial discretion. The statistical sample of the research includes 129 companies from listed companies in Tehran Stock Exchange between 2008 to 2016. The results of the research show that there is a direct and meaningful relationship between the amount of accounting flexibility with earnings predictive growth and predictive error by management. As firms with high accounting flexibility have a more optimistic prediction than companies with low accounting flexibility. Also, companies with higher accounting flexibility through earnings manipulation have been able to increase earnings above Forecast earnings and their earnings forecast error is positive, but firms with low accounting flexibility due to the effect Cumulative of the past accruals management has been confronted with a limitation on Manipulation of current period earnings and future periods, so the predictive error of their earnings is negative. According to the results of the research, it is suggested to investors and analysts to be attentive to managers' Opportunistic optimism When they use earnings Forecast by Managers Manuscript profile
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  4 - Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity
  Bahram Shirzad Hashem Nikoomaram hamidreza vakilifard bahman bani mahd
  10.30495/jma.2021.19291
  Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functio More

  Professional skepticism is based on the argument in the auditing profession that it can give professional auditing judgments a more inclusive form of transparency to stakeholders. However, due to the structural complexities of the market system, the professional functions of auditors, under the influence of pressures, can usually reduce the quality of the audit report while reducing the professional skepticism of auditors. Social compliance pressures are seen as one of the functions of violating professional skepticism that alienates auditors from their professional nature. The purpose of this research is Intuitive Fuzzy Assessment (IFSs) Violation of Auditors' Professional Skepticism under Pressures Based on Social Conformity. In terms of purpose, this study is part of developmental research, because due to the lack of basis for the existence of social compliance pressures and professional skepticism in previous research, based on meta-analysis in the first step was tried to identify components as the analytical basis of research and propositions as reference variables. Then, in order to explain the identified components and propositions in the text of the audit profession, in a small part, intuitive fuzzy evaluation analysis (IFSs) was used to determine the most effective pressure due to social compliance in violation of auditors' mindfulness propositions. In this study, the target population consisted of two parts: qualitative and quantitative. In the qualitative part, with the help of 15 accounting experts at the university level, an attempt was made to identify the research components, components and propositions in the form of scoring forms. In the quantitative part, 20 audit partners with more than 3 years of work experience were used to participate in the research. The results showed that market pressure is the most effective factor in violation of auditors' professional skepticism. In fact, the result of this study reflects the fact that the existence of pressures due to imbalance in the distribution of market share, which in this study was referred to as the market pressure component, has the greatest incentive to violate the professional skepticism of auditors. Manuscript profile
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  5 - The Effect of Strategy of Cost Leadership and Product Differentiation Strategy on Cost of Equity
  Elham Eghdami Bahman Banimahd
  This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality impro More

  This study investigate the relationship between strategy of cost leadership and product differentiation strategy on equity costs. The aim of cost leadership strategy is product cost reduction and the objective of product differentiation strategy is product quality improvement. So, the aim of this research is investigation of theses strategies on cost of capital.The present study is descriptive and correlational in terms of method and is a descriptive study in terms of nature. Also, this research is an applied research. Data analysis was performed using multiple regressions using panel data. The statistical population of the research is the companies listed in the Tehran Stock Exchange between 2011 and 2016. Meanwhile 104 companies selected for sample population. The results of this study indicate that there is a reverse and significant relationship between cost leadership strategy and firm's equity cost . But there is no significant relationship between product differentiation strategy and firm's equity cost. Manuscript profile