List of Articles شهرت شرکت

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  1 - The antecedents of fraudulent financial reporting and its implications for corporate intellectual capital
  Farhad Safikhani ahmad yaghoobnejad azita jahanshad
  The present study examines the antecedents of fraudulent financial reporting and its implications for corporate intellectual capital. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation More

  The present study examines the antecedents of fraudulent financial reporting and its implications for corporate intellectual capital. The antecedents of fraudulent financial reporting include information asymmetry, over-investment, and damage to the company's reputation. The statistical society using the screening method consists of 112 listed and OTC companies during the years 2014 to 2018, which in order to separate it into two categories of companies with fraudulent financial reporting and companies without fraudulent financial reporting, from the paragraphs of the audit report and also five quantitative variables are used. The results of testing the research hypotheses showed: 1) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the amount of information asymmetry between managers and stakeholders is significantly higher than companies without fraudulent financial reporting. 2) In companies with fraudulent financial reporting in the previous financial period and the current financial period, the frequency of companies with over-investment is significantly higher than companies without fraudulent financial reporting. 3) There is no significant difference between companies with fraudulent financial reporting and companies without fraudulent financial reporting in the next financial period in terms of damage to the company's reputation. 4) In companies with fraudulent financial reporting, compared to companies without fraudulent financial reporting in the next financial period, there is a significant reduction in the amount of intellectual capital and its components. Manuscript profile
• Open Access Article
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  2 - Forward-looking disclosure and corporate reputation as mechanisms to reduce stock return volatility
  Mohammad Kiamehr Ehsan Kermani Ali Norouzi
  Purpose: The purpose of this research is to investigate the relationship between the disclosure of prospective financial information and the volatility of stock returns of companies listed on the Tehran Stock Exchange, as well as to investigate the effect of companies' More

  Purpose: The purpose of this research is to investigate the relationship between the disclosure of prospective financial information and the volatility of stock returns of companies listed on the Tehran Stock Exchange, as well as to investigate the effect of companies' good reputation on this relationship. Methodology: In order to achieve the goals of the research, two hypotheses have been developed that test the meaningfulness of the relationship between the disclosure of prospective financial information, the fluctuations of stock returns and good reputation in the companies listed on the Tehran Stock Exchange. Disclosure of prospective financial information was measured using content analysis method. The statistical method used to test the hypotheses presented in this research is the step-by-step regression analysis method, and the statistical sample of the research includes 120 companies in the years 2018 to 2022. Findings: The results of the analysis of the research hypotheses show that the disclosure of forward-looking financial information leads to a decrease in the volatility of stock returns of companies listed on the Tehran Stock Exchange. Also, disclosure of forward-looking financial information by firms with higher reputations (as opposed to firms with lower reputations) has a greater effect on reducing stock return volatility. Originality: By analyzing the effect of forward-looking financial information on the volatility of stock returns, it expands previous research. Manuscript profile