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  1 - The impact of CEO Characteristics and Audit Market Competition on Disclosure Quality and Financial Comparability
  Samaneh  Edalati Shakib
  Objective: Nowadays, considering the competitive environment and changing business conditions, the most important issue for companies is their credibility and level of acceptance. One of the important tools to show this is the ranking of companies. In fact, the company' More

  Objective: Nowadays, considering the competitive environment and changing business conditions, the most important issue for companies is their credibility and level of acceptance. One of the important tools to show this is the ranking of companies. In fact, the company's ranking can be a sign of its creditworthiness. Regarding this, most countries have ranked companies listed on their stock exchanges. The study examines whether the CEO’s characteristics are associated with financial information's disclosure quality and comparability. Manuscript profile
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  2 - The Trend Toward Voluntary Corporate Disclosures: Reporting Frame Works, XBRL, XARL and It’s Effects
  H. R. Vakilifard A. Mohammadi M. Mohammadi
  The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer u More

  The contemporary phenomenon of market globalization, competition and technical developments haveresulted in companies becoming more international in their orientation and have also led to increasedcomplexity in the business environment. While capital markets now offer unforeseen investmentopportunities, one important development associated with these trends is the tendency of investors to beconfronted with an abundance of information about myriad corporate activities. In addition to making therequired compulsory disclosures, more and more companies are disclosing information on a voluntarybusiness – presumably in the hopes that this extra data hasten the stock market to recognize hidden elements.In this article, we provide some insights into why the value gap is responsible for the enhanced demand forextra disclosures. We also outline some of the more important frameworks that have emerged in thecontemporary literature on disclosures, and we explore the potentially critical impact of XBRL (eXtensibleBusiness Reporting language) and XARL (eXtensible Assurance Reporting Language) on this topic. Finally,we present exist view about some of the likely implication of the trend toward additional voluntarydisclosures Manuscript profile
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  3 - Investingation of Inflation Accounting Information Disclosuring Influenece on Stock Price
  رضا Shabahang M.R Setayesh
  In this research , with converting  of  historical  data  of  some  accepted  companies  in Tehran  valuable papers  stock  exchange  to  adjusted  financial  statements  based  on&nbsp More

  In this research , with converting  of  historical  data  of  some  accepted  companies  in Tehran  valuable papers  stock  exchange  to  adjusted  financial  statements  based  on  inflation,  has  taken  action  to  evaluation  of  connection  between  stock  price  and  disclosing  of  this data. With  using  of  regression-correlation  model,  Stock  price  as  a  depended  changeable  is tested  with  a collection  of  extracted  financial rations  of  historical-financial  statements  as a depended  changeable. Correspondingly , with  converting  of  companies  historical- financial  statements  to  extracted  financial  statement  based  on  inflation  is  taken  action  in  appointing  of  financial  ratios  and  testing  of  them  in  connection  with  stock  price. In  other  hand  these  tests  has  accomplish  separately  on  the  subject  of  different  industries  and  collection  of  big  and  small  companies, too. The  result  of  above  mentioned  tests,  has not  certificate  the  data  bar  for  financial  statements  not only  historical  but  also inflation  on subject  of  stock  price  appointing  and  therefore  result  in rejecting  of  research  theories. Manuscript profile
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  4 - Arab Conquests and the Legitimacy of the al-Rashidun
  Mostafa Gohari Fakhrabadi
  10.30495/jhcin.2019.14718
  The legitimacy of the early caliphs was seriously challenged by the lack of consensus among the Ummah and their strong competitors. On the other hand, Abu Bakr's first act after solving the problem of murtads (apostates) was the beginning of the conquests, which brought More

  The legitimacy of the early caliphs was seriously challenged by the lack of consensus among the Ummah and their strong competitors. On the other hand, Abu Bakr's first act after solving the problem of murtads (apostates) was the beginning of the conquests, which brought in great wealth and prosperity. There seems to be a strong link between the conquests and the reputation and legitimacy of the caliphs. This study first examines the role of conquests in legitimizing the rule of the first three caliphs and then discusses its closure during the caliphate of Imam Ali (AS) and its effect on the emergence of government issues. The findings of this study indicate that the benefits of the conquests played a major role in the satisfaction of the Arabs with the caliphs' rule, but the government problems had been grown since the relatives of Uthman got the profits and then the conquests during the caliphate of Imam Ali (AS) were closed.  Manuscript profile
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  5 - A Review of Anonymity Algorithms in Big Data
  Elham shamsinejad Mir Mohsen Pedram Amir Masoud Rahamni Touraj BaniRostam
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  6 - Corporate social responsibility policies and information asymmetry
  Abdolhosien barshad mahmoud samadi largani yousef taghi pouriyan
  10.30495/ijpa.2022.58708.10739
  Objective: The aim of this study was to explain the relationship between social responsibility and information asymmetry using a system of structural equations using Amos software.Research Method: The present research is applied after selecting companies, collecting dat More

  Objective: The aim of this study was to explain the relationship between social responsibility and information asymmetry using a system of structural equations using Amos software.Research Method: The present research is applied after selecting companies, collecting data and information by library method and theoretical foundations and research background from books, specialized Persian and Latin journals, collecting and extracting information and data required by companies and financial statements of companies and society. The statistical research of all companies listed on the Tehran Stock Exchange is from 2008 to 2017.Findings: According to the research results, there is a significant negative relationship between social responsibility and information asymmetry.Conclusion: Although companies are considered as economic enterprises; But, in principle, they can also be considered a social institution. Therefore, they must pay attention to the social consequences of the activities. For this reason, in recent years, social responsibility as an inhibitory element for the power, influence and violations of companies has become very important and accepted, and stakeholders pay special attention to this issue and its impact on other factors; One of the factors that can affect social responsibility is the issue of information asymmetry. Manuscript profile
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  7 - Pathology of information disclosure framework in the Iranian capital market
  hadi hadadi seyed mohammad reza Mashhour AlHosseini sedigheh mohammadi
  In recent years, social responsibility has become very important and popular, and beneficiaries have paid special attention to this issue; As a result, companies have to disclose various indicators of their social responsibility. Today, information disclosure is not lim More

  In recent years, social responsibility has become very important and popular, and beneficiaries have paid special attention to this issue; As a result, companies have to disclose various indicators of their social responsibility. Today, information disclosure is not limited to financial information in the context of financial reporting, but they also usually disclose a set of non-financial information with the aim of influencing users' decisions. In the accounting culture, disclosure is a universal term and is classified as one of the accounting principles that encompasses all processes of financial importance and affects all aspects of finance, including current plans and future forecasts. Therefore, in the present study, after identifying the dimensions, components and quantity and type of information published by companies present in the capital market, the information that is required to be disclosed was examined. Studies have shown that the capital market is required to disclose information such as daily trading statistics, the list of accepted securities, and comprehensive information on corporate securities transactions, in accordance with the rules. Financial intermediaries also report administrative performance, customer capital adequacy accounts to the supervisor. Publishers are also required to disclose financial information of other important information to the public at the stage of registering the public offering of securities as well as admission to stock exchanges. Supervision of the implementation of the policy to the extent of compliance with the requirements set for the disclosure of information will be the responsibility of the supervisor of the capital market. Manuscript profile
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  8 - Investigating the relationship between the risk of financial turmoil and the wealth created for shareholders by voluntary disclosure
  Roghayeh Abdi ملیحه علیفری دنیا احدیان پور پروین
  The development of capital markets has increased the pressure on companies for better performance by increasing the awareness of shareholders. Shareholders, as the owners of the business unit, seek to increase their wealth, considering that the increase in wealth is the More

  The development of capital markets has increased the pressure on companies for better performance by increasing the awareness of shareholders. Shareholders, as the owners of the business unit, seek to increase their wealth, considering that the increase in wealth is the result of the desired performance of the business unit. Stakeholders of organizations are always interested in being informed about the news and status of companies and are looking for ways to act more accurately and quickly in predicting the future situation, one of them is voluntary disclosure. The purpose of the research is to examine the relationship between the risk of financial turmoil and the wealth created for shareholders with voluntary disclosure. A sample of 91 companies from the Tehran Stock Exchange during the period 1395 to 1400 was used to conduct the research. The statistical method of research is multivariate regression. The results of the research showed that the wealth created for shareholders and the voluntary disclosure of information have a significant direct relationship. And financial turmoil risk and information disclosure index have an inverse relationship. Keywords: risk of financial turmoil, wealth created for shareholders, voluntary disclosure Thematic classification: G14, G35, M41 Manuscript profile
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  9 - Examining the Effect of Ownership Dispersion on the Relation between Voluntary Disclosure and Cost of Equity Capital
  فریدون Rahnama Roodposhti F. Gholami Hassankiadeh Aria Aminpoour
  The effect of information disclosure procedures and policies on the cost of equity capital is one of the important issues which always is considered by regulators, entities and financial and accounting researchers. This relation is affected by various contextual charact More

  The effect of information disclosure procedures and policies on the cost of equity capital is one of the important issues which always is considered by regulators, entities and financial and accounting researchers. This relation is affected by various contextual characteristics (e.g. ownership structures, legislating system, economy and so on). The aim of this research is to examine the effect of ownership dispersion on the relation between voluntary disclosure and cost of equity capital. In doing so, the number of 610 firms of TSE listed Company were selected via systematic screening method. Data for variables were collected from several databases, such as CODAL, Central Bank, TSE-Client 2 software, and Statistical Centre of Iran. These data were analysed by the regressions model. The evidence shows that voluntary disclosure, ownership dispersion, and their interaction have significantly negative relations with the cost of equity capital. These findings indicate that an increase in voluntary disclosure and ownership dispersion causes a decrease in cost of equity capital. In addition, ownership structure intensifies the negative effect of voluntary disclosure on the cost of equity capital. Manuscript profile
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  10 - Forensic Accounting Paradigm in Changing Approach to Risk Disclosure of Capital Market Firms: Development of Homology Theory to Symbolize Investors Perception
  MohammadHossein Labibzadeh Rezvan Hejazi allahkaram salehi Farshin Hormozi
  Development of capital markets, the dissemination of corporate risk information is considered as an important responsibility for companies in a competitive market that helps shareholders and investors to make more effective decisions in the market. But due to the lack o More

  Development of capital markets, the dissemination of corporate risk information is considered as an important responsibility for companies in a competitive market that helps shareholders and investors to make more effective decisions in the market. But due to the lack of norms and companies' actions regarding risk disclosure, investors today are skeptical about the capital market. In this context, the development of perceptual symbols in investors in the form of cultural theories; Economic and social is considered as one of the dimensions of strengthening the court accounting model, which can help strengthen the attractive effectiveness of foreign investments in the capital market. The purpose of this research is Forensic Accounting Paradigm in Changing Approach to Risk Disclosure of Capital Market Firms: Development of Homology Theory to Symbolize Investors Perception. This research is applied in terms of purpose and descriptive-correlational research in terms of data collection due to the study of data related to a specific time period, the method of data analysis is cross-sectional and based on the method of path analysis/partial least squares. In this study, in order to measure the external variable, Forensic Accounting model, a standard questionnaire has been used and to collect data related to risk disclosure based on the two present criteria, the data of Tehran Stock Exchange companies have been used. The statistical population is 102 CEOs of companies listed on the Tehran Stock Exchange that were surveyed over a period of one year. After ensuring an acceptable fit of the measurement and structural models of the research, in accordance with the development of homology theory to symbolize the perception of investors, the results showed that the pattern of consolidation of court accounting has a positive and significant effect on the risk disclosure approach of capital market companies. Manuscript profile
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  11 - Model CEO's Persuasion by Disclosure of Financial Information
  Mohammadreza Abdoli Hasan Valiyan Abbas Biniyaz Davood Hassanpour
  CEO as a decision-maker at the head of the company, especially firms of their nature, is based on agency theory, plays an important role in increasing the level of transparency and creating information symmetry. Persuasiveness behavior as a component of other science to More

  CEO as a decision-maker at the head of the company, especially firms of their nature, is based on agency theory, plays an important role in increasing the level of transparency and creating information symmetry. Persuasiveness behavior as a component of other science topics and issues developed capital market and financial management which may affect management approaches in disclosure. The purpose of this research is Presenting the CEO's model of persuasion through disclosure of financial information based on comprehensive structural-interpretative analysis (TISM). This combined research is based on qualitative and quantitative methodology. The statistical community of the quantitative section included 18 university professionals who specialize in financial and accounting management. The statistical population of the qualitative section included 30 managers of Tehran Stock Exchange companies that participated in the matrix analysis section. In this study, firstly, statements about the persuasive ways of managing the financial information disclosure began through a large study of relevant content and after categorizing 79 articles, the researchers terminated the classified articles, and in the end, 24 studies were introduced into the analysis further. After completing the process, 17 statements were identified in terms of three components that were reduced to 15 after Delphi analysis. In the Structural-Interpretative Analysis section (TISM), which is due to the mathematical and operational complexity of Structural-Interpretative Analysis (ISM), it was identified in the model presented. Stimulating the aspirations and expectations of shareholders and investors as a proposition of psychological approaches to persuasion and distortion through the massive display of regulatory and control mechanisms as the proposition of philanthropic approaches as the most influential statements by the CEO in disclosing information and reporting accompanying financial statements. Manuscript profile
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  12 - The Effect of Metacognition and Cognitive Failures on Investors Judgment and Decision Making: The Role of Voluntary Disclosure
  Yaghoub Pourkarim S. Jabbarzadeh Kangarlouei Jamal Bahri Sales Hassan Galavandi
  This research investigates the effect of Metacognition and cognitive failures on investors judgment and decision making, with the moderating role of voluntary disclosure. The present research was carried out using a test method based on a staged method of accounting and More

  This research investigates the effect of Metacognition and cognitive failures on investors judgment and decision making, with the moderating role of voluntary disclosure. The present research was carried out using a test method based on a staged method of accounting and non-accounting information in the Google Forms software and 98 acceptable quiz of the investors were randomly selected and analyzed in 2017. In order to test the hypothesis, structural equation model was used in SMART-PLS software. The results showed: Metacognition have a significant effect on investors judgment, but cognitive failures don't have a significant effect on investors judgment. Metacognition and cognitive failures by mediating judgment have a significant effect on investors' decision making. With the moderating role of the voluntary disclosure, Metacognition and cognitive failures, there is a significant effect on investors judgment. With the moderating role of voluntary disclosure, Metacognition and cognitive failures through mediation of judgment, there is a significant effect on investors' decision making. Also, the comparison of the Coefficient of Determination (R2) obtained from the structural equation models, indicates the positive effect of the voluntary disclosure, on the decision making of investors. Manuscript profile
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  13 - Ranking Iranian Banks in terms of corporate governance whit emphasizing the status of the board of directors and its committees
  Marziyeh Noorahmadi Ali Mahdavi Parsa
  The role of corporate governance in today’s corporate world is gaining importance day by day. That is the very reason academicians around the world are paying more attention developing and testing the existing and new practices of corporate governance. The board o More

  The role of corporate governance in today’s corporate world is gaining importance day by day. That is the very reason academicians around the world are paying more attention developing and testing the existing and new practices of corporate governance. The board of directors is considered as one of the most important dimensions of effective corporate governance since it becomes a key mechanism to mitigate conflicts between shareholders and managers. The aim of this paper is to investigate and rank the Board of Directors and committees of 36 bank and credit institution operating in the IRAN non-usury banking system from the perspective of corporate governance. In this paper, after reviewing the literature of Board of Directors and committees and previous research on this subject, extract the board of directors and committees of Iranian banks to assess this subject in the Iranian bank, and then ultimately rank Iranian bank on this basis. The research method used in this research is content analysis.The results show the inappropriate status of board of directors and its committees in state banks and appropriate status in some private banks. Manuscript profile
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  14 - The Relationship between Disclosure Quality and Stock Liquidity in listed Companies on Tehran Stock Exchange
  احمد یعقوب نژاد علی ذبیحی
  This study examines relationship between disclosure quality and stock liquidity in Tehran stock exchange. We use a sample of 72 listed companies over a five-year (1383-1387). Results in other countries show that improving disclosure quality decreases information asymmet More

  This study examines relationship between disclosure quality and stock liquidity in Tehran stock exchange. We use a sample of 72 listed companies over a five-year (1383-1387). Results in other countries show that improving disclosure quality decreases information asymmetry. So stock liquidity increases  to decline information asymmetry. The focal  point of our study is improving disclosure quality resulting in  more stock liquidity .The multivariate pooled regression model is used to examine the hypotheses. However, we do not find any significant association between disclosure quality and stock liquidity. Manuscript profile
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  15 - Effect of Ownership Structure on the Development of the Sustainabe Reporting
  Ali Khozein Ghodratolah Talebnia Mansour Garkaz Bahman Banimahd
  This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to More

  This study aimed to test the stakeholders theory in Iran through the study of the effect of ownership structure on the development of sustainability reporting. This research is semi-experimental and applied one and content analysis and quantitative methods were used to do it. Data relating to the years 1385 to 1393 of 153 companies listed in Tehran Stock Exchange is used as the sample. Data were analyzed using descriptive statistics and multiple regression model analysis. The results showed that the ownership concentration and state ownership have no effect on the development of sustainability reporting in companies listed in Tehran Stock Exchange. On the other hand, by increasing the free float shareholders, the development of sustainability reporting was reduced. Sustainability Reporting in Iranian companies as well as companies in other Asian countries was low and it is need to improve a lot on disclosure issues related to corporate governance, economic, social and environmental sustainability Manuscript profile
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  16 - The relationship between voluntary disclosure, decision making cognitive styles, and information Asymmetries: A Brunswick Leans Model Approach
  زهرا پورزمانی قدرت اله طالب نیا احمد یعقوب نژاد علی بیات
  Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the More

  Voluntary disclosure reduces information asymmetry for firms have become increasinglyValue Relevance. In this study to evaluate the different decision making styles a cognitive andbehavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswik Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, Experimental group (176 respondents) and control group(158 respondents), were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style used more items on average to processinformation. Also, Behavioral decision-making style than other styles used lowest items toprocess information. Indeed The results show all styles of Experimental group have lessinformation asymmetry than the control group. This findings support the voluntary disclosureof information by companies to reduce the level of information asymmetry the market offers. Manuscript profile
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  17 - Effect of voluntary disclosure on value relevance of earnings per share
  احمد خدامی پور رامین محرومی
  AbstractThe purpose of this study is to investigate the effect of voluntary disclosure onvalue relevance of earnings per share. The statistical society includes companiesaccepted in Tehran Stock Exchange(TSE), and the time span of the study is from thebeginning of 2007 More

  AbstractThe purpose of this study is to investigate the effect of voluntary disclosure onvalue relevance of earnings per share. The statistical society includes companiesaccepted in Tehran Stock Exchange(TSE), and the time span of the study is from thebeginning of 2007 up to the end of 2010. Based on the assumption that an increasedfocus on the informational needs of investors should increase the quality ofaccounting information, we expect that greater voluntary disclosure levels will beassociated with greater value relevance of earnings per share as one of the mostimportant accounting information. The results show that voluntary disclosure nosignificant influence on the value relevance of earnings per share. An importantreason for this conclusion can disability of investors and other users of thefinancial reports to use the accounting information to be disclosed. Manuscript profile
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  18 - The quality of critical accounting procedures effect on information asymmetry
  Hossein Jahangirnia Feridoon Rahnamay Roodposhti hamidreza vakilifard
  The purpose of thisresearchis to determine the quality of four of the critical accounting or principal proceduresdisclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on information asymmetry. The More

  The purpose of thisresearchis to determine the quality of four of the critical accounting or principal proceduresdisclosure, including how to identify bad debt provision, depreciation method, pension benefits plans, and evaluating inventory on information asymmetry. The disclosure quality scorein the annual financial statements and board of directors report have investigated by researcher-made checklist rely on Tehran stock exchange requirements for sample firms. Data derived from all firms listed in the Tehran Stock Exchange thatachieved with screening method ina 14-years period from the years 2000 to 2014. To test the hypothesis, spss and Eviews softwaresand panel data with random effects is used. The results show that there is a significant negative relationship between disclosure quality of critical accounting procedures and information asymmetry. In other words, increase the quality level of disclosure practices critical accounting procedures in the financial reports of companies is to reduce information asymmetry Manuscript profile
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  19 - Factor analysis to explain the effectiveness of disclosing non-financial information in accounting reports
  Yaser Radi JAMAL BAHRISALES Saeed Jabbarzadeh Kangarloei Ali Ashtab
  10.30495/jma.2023.23158
  The aim of the current research is to explain the effectiveness of disclosing non-financial information in accounting reports based on factor analysis. For this purpose, all accounting reports of listed companies that have a non-financial (qualitative) aspect (including More

  The aim of the current research is to explain the effectiveness of disclosing non-financial information in accounting reports based on factor analysis. For this purpose, all accounting reports of listed companies that have a non-financial (qualitative) aspect (including: attached notes, report of the board of directors to the assembly, internal control report, audit reports) to extract non-financial variables It was investigated and 50 non-financial variables were identified and sent to 380 people in the form of a checklist to obtain points from experts based on Morgan's table, refining the opinions of the research experts to 23 non-financial variables, finally, the mentioned non-financial variables were divided into four social and economic factors, environment and corporate governance were divided, also in order to measure the effectiveness of the mentioned factors, 5 criteria including: stock liquidity, information asymmetry, financial performance, price concurrency and cost of capital were used as dependent variables for the time period 2012 to 2021. The present research method is applied in terms of purpose and descriptive in terms of data collection method. In terms of the type of data, it is a qualitative and quantitative research, and in terms of the method of data analysis, it is a research with a mixed method, which will be used in a part of the research using a qualitative method and in another part, a quantitative method. And for data analysis, Stata software version 15 and tabular data model were used. The results of the research showed that, based on the factor analysis, all the mentioned factors have a positive and significant effect on the effectiveness of accounting reports. Manuscript profile
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  20 - An Investigation of effective factors on ranking of firm disclosure quality and timeliness Tehran stock exchange
  دکتر بهمن بنی مهد محسن محسنی شریف
  In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm More

  In this paper, we have examined the determinants of ranking firms in TehranStock Exchange on the bases of timeliness and disclosure quality. Study sample are311 firms. We have found there is no relation between return on asset , auditor type,financial leverage and firm type with financial statements timeliness . But, there is apositive relation between firm size and industry with financial statements timelinessin study sample. We have also found a negative association between auditor reporttype and governmental ownership with the timeliness of financial statements.The results of this study show that in emerging markets such as Tehran capitalmarket, financial statements timeliness is more depend on audit report type. That is,when the audit report is unqualified , financial statements timeliness would decrease. Manuscript profile
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  21 - Disclosure Quality and Economic Consequences of Accounting Information
  Roya Darabi Hassan Chenari Bouket Marjan Mahmoodi Khatami
  The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period More

  The aim of this study was to examine the relationship between disclosure quality and economic consequences of accounting information in firms listed on the stock exchange in Tehran. Information required for the study of the financial statements of 81 firms in the period 1393-1389 were collected. The study follows research Nikoomaram et al and (2014) Elzahar et al (2015), Economic consequences of accounting information through criteria to Tobin’s Q and cost of equity has been used. The results of the study showed that significant negative relationship disclosure quality and economic consequences of accounting information. In other words, to improve the disclosure quality, Economic consequences of accounting information is reduced. Manuscript profile
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  22 - Explain the Information Effect of Stock Liquidity on Dividend
  Hamireza Kordlouie Mehrnoosh Ebrahimi
  In the current study, the information effect of liquidity on the dividend payouts was investigated in the companies listed on the Tehran Stock Exchang., that from the data on 102 companies for the years 2006-2015 were used and the model was estimated in Stata15 software More

  In the current study, the information effect of liquidity on the dividend payouts was investigated in the companies listed on the Tehran Stock Exchang., that from the data on 102 companies for the years 2006-2015 were used and the model was estimated in Stata15 software by using panel logit (tobit) method. The study explores the relationships by using the moderating variables of information disclosure quality, free float and information asymmetry. Moreover, different liquidity measures (Amihud- Corwin and Schultz-the proportion of zeroreturns) were used to generalize the results for other cases.The results indicate that various liquidity factors have significant effects on profit sharing. When the liquidity index is the proportion of zero returns, the effect of moderating variables on the profit sharing is greater than the other variables. Moreover, according to the results of the moderating variables, when the float is the moderating variable, it leads to an increase in the liquidity index effect.According to the results, the liquidity and moderating variables have greater impacts on the cash dividend ranked by the cash flow from the operating activities (DVC) compared with that of the dependent variable of cash dividend ranked by earnings (DVE). It should be noted that the DVC, DVE, and liquidity variables were not endogenous. Therefore, it is confirmed that there is a one-way causality from liquidity towards DVC and DVE. Manuscript profile
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  23 - Disclosure and Firm Value: Evidence from Iran's Emergence Stock Market
  حسین اعتمادی رضا حصارزاده مهدی محمدآبادی آمنه بذرافشان
  This study examines the relation between disclosure and firm value. Using financialinformation of listed company over the period 1379 to 1385, multiple regression andpanel-data analysis, our empirical results show that, after controlling for factors suchas asset size an More

  This study examines the relation between disclosure and firm value. Using financialinformation of listed company over the period 1379 to 1385, multiple regression andpanel-data analysis, our empirical results show that, after controlling for factors suchas asset size and profitability, disclosure has a highly significant and positiverelationship with firm value. Empirical results on disclosure are generally consistentwith finance-theory predictions that more public information enhances firm value byreducing the firm's cost of capital, or increasing the cash flows that accrue toshareholders, or both. Manuscript profile
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  24 - Examining the Impact of Voluntary Disclosure Level on Value Relevance of Accounting Information of Firms Listed in Tehran Stock Exchange (TSE)
  هاشم ولی پور قدرت اله طالب نیا رضا احمدی
  AbstractThis paper investigates Impact of Voluntary Disclosure Level on Value Relevance ofAccounting Information, specifically, earnings and book values of Firms Listed in TehranStock Exchange (TSE). Based on the assumption that an increased focus on the informationalne More

  AbstractThis paper investigates Impact of Voluntary Disclosure Level on Value Relevance ofAccounting Information, specifically, earnings and book values of Firms Listed in TehranStock Exchange (TSE). Based on the assumption that an increased focus on the informationalneeds of investors should increase the value relevance of the information contained infinancial statements, As a consequence, we expect that greater voluntary disclosure levelsamong companies listed on the TSE will be associated with greater value relevance inearnings and book value information for investors. Statistical sample includes 71 companiesduring 2007 to 2011. Statistical technique used to test the hypotheses is the MultivariateRegression.The results for the price and returns models provide evidence that earnings and bookvalues are significant factors in the valuation of firms Listed in TSE.Other results show that increasing the voluntary disclosure level, the information contentof the book value increased; on the other hand the information content of earnings is the sameinformation at all voluntary disclosure levels. Manuscript profile
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  25 - Factors Affecting the Transparency of Financial Information in the Insurance Industry
  Amirreza Nematolahi Roya Darabi Fatemeh Sarraf Yadollah Nouri fard
  There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance a More

  There are many factors in the transparency of financial information, the most important and most effective of which are financial components. In this research, we merely consider financial insurance agents in transparency of financial information because of, insurance accounting specific nature.The purpose of this study was to investigate the effective relationship between financial insurance factors and financial information transparency of the insurance industry.To determine the final financial components of insurance, experts of the insurance industry were consulted and a researcher-made questionnaire was used to collect data.The research sample consisted of 151 managers and experts in the insurance industry selected by random sampling method. The realm of this research is 2017 and city of Tehran. One-sample t-test was used to analyze the data in a small phase.The results indicate that financial insurance factors have a meaningful relationship with the transparency of financial information in the insurance industry, but violations were also found in the research components.The results of the ranking showed that the disclosure of leverage ratios and deferred loss accounts has the highest degree of significance. Manuscript profile
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  26 - Decision Making Cognitive Styles, Information Processing Time, and Value Relevance of Voluntary Disclosure: A Brunswick Leans Model Approach
  قدرت اله طالب نیا زهرا پورزمانی علی بیات
  Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to t More

  Voluntary disclosure result to increasing value relevance because of increasing decisionmakingaccuracy. In this study to evaluate the different decision making styles a cognitiveand behavioral model are used. The field of this research in terms of territory subject to the"theory of information overload" and Processing "Brunswick Leans Model" is placed inbehavioral accounting. This research has a quasi-experimental method. Research period are in2012. For purposes of this study, experimental group (176 respondents) and control group(158 respondents) were classified in the four dominant styles: directive, analytical,conceptual, and behavioral. Also, investors in terms of the brain dominant style and cognitivecomplexity so as uncertainty about the tolerance level were classified. Evidence waspresented that shows left-brain dominant style to spend more time on average to processinformation. Also, Analytical decision-making style than other styles as well as spend moretime to process information. Indeed High complexity styles have Accuracy after Voluntarydisclosure presented. But we didn’t find any relationship between Voluntary disclosure andother styles decision-making accuracy. So, we can result Voluntary disclosure don’t haverespected to increasing value relevance. Manuscript profile
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  27 - The effect of firm size on the relation between disclosure quality and cost of equity interest of listed companies in Tehran stock exchange
  بیتا مشایخی سوران فرهادی
  Accurate and timely disclosure of information is one of the important tools of corporatemanagers which reduce the cost of capital. However, larger companies gain more benefitthan smaller companies because of improve and raising the level of disclosure. In this study,the More

  Accurate and timely disclosure of information is one of the important tools of corporatemanagers which reduce the cost of capital. However, larger companies gain more benefitthan smaller companies because of improve and raising the level of disclosure. In this study,the moderating effect of firm size on the relationship between disclosure quality and the costof equity capital has been examined. The period of time for this research is between the years1382 to 1389. The population of interest is consisted of all the listed companies in Tehranstock exchange. After applying restrictions corresponding to the sample selection rules, 98companies were selected as a sample by random. In previous studies, where the relationshipbetween disclosure and cost of equity was to be tested, size is included as a control variable. itis shown in general, for large companies there is a significant and negative relationshipbetween disclosure quality and cost of equity capital. On the other side, for companies smallerthan average such as relationship is not visible. According to this study Investors and otherparticipants in market could access to useful information respect to disclosure benefits and it’srelation to cost of capital of interest given to its size. So it stimulate them in market andsomehow change in position of domestic stock market and also it leads to more attention tofirms disclosure , level of disclosure and firm size. Manuscript profile
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  28 - Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange Companies
  MAHDI vaseei Hasan Valiyan Mohammadreza Abdoli
  10.30495/jma.2022.19757
  Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this researc More

  Carbon disclosure is one of the aspects of green accounting in “corporate strategies,” especially those operating across the capital market. Adherence to the disclosure of facts can facilitate sustainable development in societies. The purpose of this research is Analysis of the institutional Isomorphic Approach in Providing a Model for Carbon Disclosure Strategies in Financial Reporting of Tehran Stock Exchange companies. From a methodological point of view, this research is one of the combined researches which was done with the participation of 16 experts and environmental consultants at the academic level and economic enterprises in the qualitative section and 25 managers of Tehran Stock Exchange companies. Sampling in both target communities was available and homogeneous. In this study, the frequency and the appropriate nature of the three meta-synthesis analysis, Delphi and comprehensive model was used to analyze the structural interpretation. The results in the cross-sectional section, among the 48 related studies, confirmed 14 studies to be validated in the form of critical evaluation analysis, 20 statements and 3 main components. Then, the results in the Delphi analysis section with the aim of reaching the theoretical adequacy showed that out of a total of 20 initial propositions, finally 12 final propositions were approved and entered into the analysis of the comprehensive structural interpretive model. Finally, the results in this section showed that the most effective strategic proposition for carbon disclosure in financial reporting is the proposition of strengthening internal controls for waste control (G1) as a statement of choice and disclosure strategy the most ineffective propositions for the development of environmental culture were identified in order to protect the rights of stakeholders (G2). Manuscript profile
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  29 - The Relationship between Exposing Business Model to Corporate Stock Market Value
  Gholamreza Kurdestani Hossein Rastgouian
  The purpose of this research is to investigate the relationship between disclosure of business model and market value of the company based on the components of business model over the period of 2009- 2018. for this purpose, the data of 140 accepted companies in tehran s More

  The purpose of this research is to investigate the relationship between disclosure of business model and market value of the company based on the components of business model over the period of 2009- 2018. for this purpose, the data of 140 accepted companies in tehran stock exchange have been selected and tested.to measure the disclosure of business model from a checklist with five dimensions: company nature, strategy and objectives, resources and risks and relationships with relevant persons, outcomes and perspectives, firm performance, which is the were collected through the financial statements and reports of the corporate board of directors. in this study,we tried to enhance financial reporting by reporting business model and to provide adequate accountability from the management and finance sectors and in addition to the combination of two accounting disciplines and industrial management of other types of innovation results show that in total , disclosure of business model has no positive effect on stock market value. Manuscript profile
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  30 - Study of exclosure effect on vegetation characteristics of Rozband rangelands in Qom province
  Seyed Mehdi Adnani Alireza Eftekhari Parviz Gholami Hossin Tavakoli Neko Abbas Pormeydani
  10.30495/jrnr.2022.67076.10245
  The study of changes in rangeland vegetation at regular intervals and awareness of rangeland conditions is one of the important issues for planning and proper management of rangeland utilization. The present study was designed to study changes in the vegetation features More

  The study of changes in rangeland vegetation at regular intervals and awareness of rangeland conditions is one of the important issues for planning and proper management of rangeland utilization. The present study was designed to study changes in the vegetation features in the grazed and exclosured rangelands in the Razband of Qom province. The vegetation measurement was performed in the form of a pair of transects with a distance of 10 meters from each other. Each pair of transects contained 20 plots. The plots with dimensions of 1 × 1 m were spaced 3 m apart and 10 were placed on each transect. Finally, 240 plots (120 plots inside and 120 plots outside of the enclosure) were evaluated. The data analysis was done by SPSS software and the diversity and species richness were performed using PAST software. Out of a total of 8 plant families, six families were significantly different inside and outside of the exclosure. The exclosure in the study area was significantly increased canopy covered by shrubs and forbs, while the grasses showed no significant difference. Chamephytes, hemicryptophytes, terophytes and class I and III species showed a positive and significant response to exclosure. The T-test for species richness and diversity indices showed that Simpson and Shannon - Wiener diversity indices and Margalef richness index had significant differences. The Menhinick's richness index and evenness index were not significantly different inside and outside of the exclosure. Besides, the RDA analysis to evaluate the impact of exclosure on all of the plant species in plots showed that exclosure had a significant effect on the vegetation (P=0.001, F=29.66). The results of this research showed that a short-term exclosure can cause reconstruction and vitality renewal of plant species such as Bufonia macrocarpa and Artemisia sieberi in the arid rangelands of Qom. Manuscript profile
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  31 - Sociological analysis of the use of virtual social networks among students (Case study: Students of Tehran University)
  leila fathi Alireza Kaldi Bagher Sarokhani
  The emergence of cyberspace and the expansion of the use of social networks among young people and students have influenced their lifestyle and spending time. Accordingly, this paper aims at evaluating the amount of use, pattern of consumption and factors affecting the More

  The emergence of cyberspace and the expansion of the use of social networks among young people and students have influenced their lifestyle and spending time. Accordingly, this paper aims at evaluating the amount of use, pattern of consumption and factors affecting the use of virtual social networks among students. Combined research approach, Quantitative and qualitative research method were used, and data gathering tools include questionnaires and interviews. The statistical population is the students of Tehran University, and the sample size is 350 people. The sampling method is systematic categorical and probabilistic. Qualitative findings about the motivation to use social networks of students showed that the motivations include: entertainment and spending the time, coping with solitude, greeting friends and acquaintances, following news, and downloading articles and books which are respectively the most important motivations of students to use virtual social networks. Over 80% of students use Telegram and Instagram. This situation, according to the theoretical framework of the research, is due to their high socialization and high level of security of these networks to protect users' information. The results of regression analysis and analysis of variables showed that among the variables introduced in the regression equations, 5 variables (age, income, cultural capital, employment status and sociability), directly affect and two other variables (academic grade and social capital) indirectly affect the use of virtual social networks. In general, the independent variables of this study explained 31% of the variation of the function, i.e., the amount of use of virtual social networks. Manuscript profile
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  32 - Studying the Seasonal Changes of Pproduction and Consumption of Agropyron Trichophorum Species in Lorestan Alpine Rangelands
  Reza Siahmansour Morteza Akbarzadeh
  10.22034/jest.2020.32560.4050
  Background and Objective: Our dependence on plants for survival is so strong that its exploitation and management are special sciences. One of the key rangeland species is Agropyron trichophorum. Awareness of its ecological information is of particular importance. The a More

  Background and Objective: Our dependence on plants for survival is so strong that its exploitation and management are special sciences. One of the key rangeland species is Agropyron trichophorum. Awareness of its ecological information is of particular importance. The aim of this study was to determine the seasonal changes in production and consumption of Agropyron trichophorum in summer rangelands of Lorestan province. Method: In this study, production inside the enclosed part and consumption outside it (control), from 2007 to 2010 were investigated. Each year, 50 average rootstocks of the species were identified at the beginning of the growing season and 5 medium rootstocks were selected at the beginning of the season for each month of the grazing season inside the enclosed plot and 5 similar rootstocks outside the grazing area and cut and weighed in each month of the grazing season. Data were analyzed in MSTATC software and the mean was compared with Duncan's multiple range tests. Findings: The difference between the mean effects of year, month and the interaction of year, months are statistically significant (P <0.01). The difference in production in different years was large, so that the forage produced in the year of low production was about 42% of the forage produced in the year of high production. On average, about 80% of the production of this species was used by livestock during the grazing season, which fluctuated between 75% and 87% in the study years. Discussion and Conclusion: Production in June, which is the result of plant metabolism in the second half of May and the first half of June, is higher and decreases in July and August. In total, this species produces an average of 149.4 kg / ha of forage, of which 119.8 kg / ha (80.2%) is consumed. In July and August, the pressure of grazing was transferred to the back of the fields; this is due to the presence of forage in the lands near the village, as well as increasing the temperature and reducing water resources in the rangeland. Manuscript profile
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  33 - Effects of Rangeland Exclosure on Chemical and Organic Properties of Soil (Case study: Gonbad Area)
  Abbas Ghobadi Davoud Akhzari
  10.22034/jest.2021.32769.4059
  Background and Objective: Grazing as one of ecological disturbances causes changes in soil characteristics of rangelands. This study was carried out to study the effect of Grazed pasture on plant cover, microbial deposits and some soil characteristics of Gonbad in Hamed More

  Background and Objective: Grazing as one of ecological disturbances causes changes in soil characteristics of rangelands. This study was carried out to study the effect of Grazed pasture on plant cover, microbial deposits and some soil characteristics of Gonbad in Hamedan. Method: Five transects of 1000 meters were considered separately for soil characteristics in each region (grazed and ungrazed). Systematic sampling of soil was performed every 100 meters in May 2016. The elements of Cu, Fe, K, Mg, Mn and Zn were measured by atomic absorption spectrometer, acidity with pH meter, bulk density from clavicle method, total nitrogen from Kjeldahl method, organic carbon and soil organic matter by the oxidation method of Walkybak and Zeitous Carbon microbial was calculated by quenching-extraction method. Findings: After analyzing, it was determined that the concentrations of K and Zn in the soil of the sample area and the concentration of Mg in the soil of the control area increased significantly at 5% level. Soil acidity in the control area increased from 7/1 in the sample area to 7/23. Soil moisture content decreased significantly in the control area and from 27.11% in the sample area reached 18.12%. Soil bulk density in the control area was 1.16 g / cm3, which decreased significantly in the sample area and reached 0.98 g / g / cm3. The carbon microbial biomass was significantly differed in the soil of grazed and control areas. The comparison of the mean microbial carbon content in studied rangelands showed that this parameter ranged from 0.83 g / kg in the control area (grazed) to 0.95 g / kg and increased significantly. Discussion and Conclusions:  The exclosure area has been enclosed with exclosure, soil characteristics in the path of sequencing and achieving ideal conditions, but it still needs attention and continued conservation.   Manuscript profile
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  34 - The Effectiveness of Selecting the Most Effective Carbon Disclosure Strategy in the Presence of Stakeholder Anomic
  Sahar Amani Babadi Alah karam Salehi Mohammad Khodamoradi Alireza Jorjorzadeh
  10.30495/jest.2021.61156.5407
  Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professi More

  Background and Objective: Stakeholder anomie in the social environment with the aim of increasing the level of sustainable functions, affects the environmental performance of companies and causes companies in a competitive environment, relying on behavioral and professional approaches, provide information to satisfy social expectations. One of these approaches is carbon exposure strategies based on the stakeholders’ social pressures. The purpose of this study was to investigate the effectiveness of selecting the most effective carbon disclosure strategy in the presence of stakeholder anomic themes.Material and Methodology:  In this study, which was conducted during 2020-2021, Efforts were made to use the participation of two groups of people in the target community at the university and the capital market level. Based on the nature of research in the qualitative section, from two Meta-synthesis and Delphi and in the quantitative research section, use Interpretive Ranking Process (IRP).Fidings: The results in the qualitative section, by examining 29 screened studies, confirmed the 5 stakeholder anomic propositions of stakeholders as analysis criteria and 4 strategic components of carbon disclosure as use Interpretive Ranking Process rules. Then, based on IRP, the findings show that among the 5 stakeholder anomies, stakeholder normative anomie is the most important effective proposition in carbon disclosure. It was also found that the strategy of carbon voluntary disclosure, based on the normative anomie of stakeholders, is the most important strategy in the disclosure of carbon functions by companies that can help develop interactions at the competitive market.Discussion & Conclusion; The results indicate that in order to protect the interests of stakeholders, companies disclose carbon as a sustainable reporting through voluntary strategic approaches and by providing such environmental reports, while increasing public trust, establish the effective interactions with stakeholders. Manuscript profile
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  35 - An analysis of urban public spaces exptation to reduce Vandalism
  sahar esmaeilpourhamedani esmail shieh Kianoosh Zakerhaghighi
  10.22034/jest.2020.41508.4589
  Background and Objective: The patterns of people's behavior in urban public spaces are based on the role of location and situation. In other words, the place induces human behavior and actions in space. Vandalism as a subset of crime and one of the most important proble More

  Background and Objective: The patterns of people's behavior in urban public spaces are based on the role of location and situation. In other words, the place induces human behavior and actions in space. Vandalism as a subset of crime and one of the most important problems in cities. Material and Methodology: The documentary method is an analytical method that uses Correlation to study the ratio of variables. The case study strategy is and the paradigm is positive. Locations and the extent of vandalism in urban public spaces with the most potential vandalism people have been investigated and evaluated. The collection of qualitative and quantitative data is objectively and subjective, which is dealt with by the etic approach to the conception of as a matter of fact and   as a matter of perception. The case study is a part of the urban public spaces of Hamadan district, which mainly focus on the use of boys' instructional skills, aged 15 to 25 in terms of gender, boys and men, and sex, income, and community base at the lower level of society. Data analysis using the Anova-based spss software is the most effective index of choice among selected indicators through exploratory factor analysis and through the regression analysis, the effectiveness of each of the factors is determined. Findings: The findings of the data analysis indicate that, Location, Enclosure, care and maintenance of urban public spaces are effective in reducing Vandalism   tendencies and consequently the rate of occurrence of Vandalism   behaviors. Discussion and Conclusion: It can be said that the findings of this study are consistent with theoretical expectations and literature reviw. The first priority of the effectiveness was assessed, which should be policy and strategies by researchers, urban designers and urban planners to reduce the spatial effects of these components on the incidence of vandalism behaviors in urban public spaces. Manuscript profile
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  36 - Analyzing the Effective of Internal Auditors Voice in Environmental Performance Disclosure
  Abdolahe Hasanpoor Darzi Zahra Poorzamani Hamidreza Vakilifard Azita Jahanshad
  10.30495/jest.2023.67056.5674
  Background and Objective: The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate execut More

  Background and Objective: The auditing profession is an independence-based profession, both in terms of standards and in terms of code of conduct, but internal auditors are different from independent auditors because they operate in a structure owned by corporate executives and must be governed by Maintain these conditions of behavioral and functional independence in accordance with auditing standards. The Purpose of this research is evaluating the function of the effective voice of internal auditors in disclosing the environmental performance of capital market companies. Material and Methodology:  In this research, which is considered as a methodology of development and composition, an attempt was made to identify the components of the effective voice of internal auditors in exposing the environmental performance of capital market companies by relying on Meta-synthesis and Delphi analysis processes in the qualitative. Then, in the quantitative part, interpretive ranking analysis is used to identify the most effective function of the effective voice of internal auditors in exposing the environmental performance of capital market companies. Fidings: The results of the research in the qualitative section, after screening the content of 12 approved studies, indicated the existence of 8 components of the effective voice function of internal auditors in exposing the environmental performance of capital market companies. These components were evaluated through Delphi analysis and the results of this section showed that all 8 components were approved. Discussion & Conclusion: The results show that auditors who have an identity and rely on the code of professional conduct, based on the limits of the requirements to disclose environmental performance, always try to disclose the company's performance in this area and in this way, they can improve the level of information transparency of the company to external stakeholders.   Manuscript profile
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  37 - Effects of Managers’ over confidence on Voluntarily Information Disclosure and Social Responsibility of Companies Listed in Tehran Stock Exchange
  Mansoureh Haji Hashemi Varnoosafadarani Mohammad Reza Abdoli
  In this research, 126 companies as a sample of listed companies in Tehran Stock Exchange during the period of 2009-2010 were surveyed to investigate the effect of managers’ over confidence bias(as one of the behavioral biases) on two variables including the volunt More

  In this research, 126 companies as a sample of listed companies in Tehran Stock Exchange during the period of 2009-2010 were surveyed to investigate the effect of managers’ over confidence bias(as one of the behavioral biases) on two variables including the voluntary disclosure of information and social responsibility. The results of using the random effects model for both models showed that the sign of all the coefficients of the model variables were in agreement with the expected theoretical basis and all the estimated coefficients were statistically significant. R-squared of the voluntary disclosure model was 99% and in the social responsibility model 93%, which shows the good explanatory power of the patterns. Thus, it can be stated that there is a meaningful relationship between the more over confidence of managers and the amount of disclosure of information voluntarily and social responsibility. Manuscript profile
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  38 - The effect of forward-looking non-financial information (FNFI) on corporate investment efficiency & financing constraint
  Allah Karam Salehi
  Previous research has shown that the high disclosure of corporate financial information can increase the efficiency of the investment. In addition, the mechanism of financial information disclosure and investment efficiency is a kind of reduction of information asymmetr More

  Previous research has shown that the high disclosure of corporate financial information can increase the efficiency of the investment. In addition, the mechanism of financial information disclosure and investment efficiency is a kind of reduction of information asymmetry that prevents investment efficiency. Unlike financial information, which is mainly about the past performance of companies, non-financial information, in particular forward-looking non-financial information (FNFI), is about the future development of the company, which can provide information that is more relevant for decision makers. Therefore, the FNFI can reduce information asymmetry between companies and external sources of funding. The purpose of this study was to investigate the effect of forward-looking non-financial information on corporate investment efficiency & financing constraint in listed companies on Tehran Stock Exchange. To this porpuse, a sample of 150 companies during 2010-2016 was selected by systematic elimination sampling. The research method is library and correlation. Forward-looking non-financial information the study consists of seven non-financial indicators and the relationship between research variables by the regression model presented by Tan and Liu (2017) with the pooled data approach have been used. The results show that forward-looking non-financial information can reduce financing constraints and high disclosure quality will intensify the relationship between these two variables. Forward-looking non-financial information can also reduce the inefficiency of investment, and the high disclosure quality will intensify the relationship between these two variables, then alleviate the underinvestment effectively and meanwhile leavelittle opportunity for overinvestment. Manuscript profile
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  39 - The Relationship between Voluntary Disclosure and Financial Performance with Emphasis on Corporate Governance Mechanisms
  fahime safikhani Mohammadreza safikhani fatemeh besharatpour
  10.30495/jik.2024.23154
  The purpose of this study is to investigate the relationship between voluntary disclosure and financial performance of companies and the effect of corporate governance mechanisms on financial performance and also the effect of corporate governance mechanisms on the rela More

  The purpose of this study is to investigate the relationship between voluntary disclosure and financial performance of companies and the effect of corporate governance mechanisms on financial performance and also the effect of corporate governance mechanisms on the relationship between voluntary disclosure and financial performance of companies listed on the Tehran Stock Exchange. For this purpose, data related to 98 companies in the period from 2011 -2019 were collected. Multivariate regression was used to investigate the relationships between variables and the combined data method was used to test the hypotheses. Findings show that there is a positive and significant relationship between voluntary disclosure and financial performance of companies. In fact, increasing voluntary disclosure reduces agency problems by reducing information asymmetry between management and investors. As information asymmetry decreases, demand for transactions increases. As demand increases, stock prices rise and the company's financial performance improves. There is also a positive and significant relationship between corporate governance system (internal and external) and financial performance of companies. Companies with better governance mechanisms, narrower price gaps, higher stock quality, have the lowest price-volume impact. These factors lead to the optimal financial performance of the company. The corporate governance system also strengthens the link between voluntary disclosure and corporate financial performance. Good corporate governance promotes transparency and voluntary disclosure. Increasing disclosure reduces information asymmetry and thus improves the company's financial performance. Manuscript profile
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  40 - A Model for Measuring Conservatism in Risk Disclosure Based on Disclosure Tone
  Ramin Mehradi younes badavar nahandi Mehdi Zeynali Rasoul Baradaran Hasanzadeh
  In firms with conservative risk disclosure more validity is needed to disclose good risk news and a lower standard of validity is needed to disclose bad risk news.The purpose of this study is to present a model for measuring conservatism in risk disclosure(CRD) consider More

  In firms with conservative risk disclosure more validity is needed to disclose good risk news and a lower standard of validity is needed to disclose bad risk news.The purpose of this study is to present a model for measuring conservatism in risk disclosure(CRD) considering the specific characteristics of firms. The statistical population of the study is the firms listed on the Tehran Stock Exchange and the period is from the beginning of 2009 until the end of 2018. To this end, using a possible asymmetric relationship between downside risk and risk disclosure tone, a model was developed to measure CRD. The model estimates showed that managers were conservative in disclosing risk information. Also in order to provide a model for measuring CRD to a firm over a specific time period, three features of financial leverage, growth opportunities and institutional ownership after the essential test were added to the baseline model and this model was adapted to the specific characteristics of the firms. The model estimates that financial leverage and growth opportunities increase CRD and decreases its institutional ownership. Manuscript profile
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  41 - Investigate the Effect of Prediction Profit Reporting Tone on Investors' Reactions and Performance Prediction
  mahmoud toorchi Mahmoud Lari Dashtebayaz Mohammad Reza Razdar
  In recent years, the analysis of various aspects of qualitative information on financial reports is one of the important tools for decision making by investors and other capital market users. The purpose of this study, was to investigate The effect of the earnings forec More

  In recent years, the analysis of various aspects of qualitative information on financial reports is one of the important tools for decision making by investors and other capital market users. The purpose of this study, was to investigate The effect of the earnings forecast report tone on investor response and performance prediction. To investigate this issue, the present study uses 140 years- company listed companies at Tehran Stock Exchange between 2011 and 2017. In order to test the hypotheses of the research, multiple regression and logistic regression were used. The research findings suggest that earnings forecast report tone is not a suitable tool for investors and other users to predict future earnings and future cash flows (future performance). Also, no significant relationship was found between the earnings forecast report tone with some of the incremental (decreasing) criteria of managers' understanding to manage the report tone, such as renewing the presentation of profits and realizing the near real. In other words, the earnings forecast report tone does not have any effect on the perception and awareness of the investors. Manuscript profile
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  42 - Explaining the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange
  iraj khoshkholg Ghodratallah Talebnia
  The purpose of this study is to investigate the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, four indicators (financial reporting quality, corporate More

  The purpose of this study is to investigate the effect of financial reporting concepts on the level of risk disclosure in annual financial reporting in companies listed on the Tehran Stock Exchange. In this study, four indicators (financial reporting quality, corporate governance level, audit quality and disclosure of corporate social responsibility) have been used to examine the concepts of financial reporting. For this purpose, hypotheses were compiled and information related to the companies that are members of the stock exchange for the period between 1388 and 1397 were examined and analyzed. The statistical population of the study, according to the conditions for selecting the sample, included 140 companies that were selected by systematic deletion method. The research regression model was examined and tested using panel data method with fixed effects approach. The results showed that among the concepts of financial reporting, financial reporting quality index, corporate governance and audit quality with regard to increasing the level of supervision, transparency and proper disclosure have a significant positive effect on risk disclosure in annual financial reporting and increase the level of disclosure of risk in financial reporting. They are annual. On the other hand, the results confirm that the company's social responsibility disclosure index does not have a significant effect on risk disclosure in annual financial reporting. Manuscript profile
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  43 - corporate governance role in readability of board of directors' report of companies listed in Tehran Stock Exchange
  Hosna ghahramani Saghir fatemeh sarraf Roya darabi
  The readability and receiving a quick message from a financial report is one of the main features of a report on usefulness of decision-making by users. In this regard, board of directors' report is one of the company's (firm) optional disclosures that plays a significa More

  The readability and receiving a quick message from a financial report is one of the main features of a report on usefulness of decision-making by users. In this regard, board of directors' report is one of the company's (firm) optional disclosures that plays a significant role in the decision making and reaction (response) of investors. This study has also examined readability of board of directors' report. The purpose of this study is to investigate the effect of strategic factors and corporate governance on the degree of comprehensibility and readability of manager's discretionary disclosures. This study has considered companies listed in Tehran Stock Exchange as the statistical population, sampling method is systematic removal and the sample size is 159 companies during 2013 and 2017. The research method is descriptive-correlational with causal-correlation variables. In order to process and test hypotheses, we have used the multivariate regression method and panel data as well as constant effects model. In the research model test, a significant relationship was found between corporate governance factors other than financial knowledge and readability of board of directors' report, and consequently, the company leadership system's factors were effective on readability of board of directors' report so that with strengthening corporate governance, disclosed information is more readable and the quality of optional disclosure is increased. Manuscript profile
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  44 - Providing a model for transparency of financial information in the country's insurance industry
  Amirreza Neamatolahi Roya دارابی fatemeh sarraf Yadollah Noorifard
  One of the most important factors in transparency of financial information is financial components. The present research is applied in terms of its purpose and in terms of its implementation method is descriptive and aims to provide a functional model for transparency o More

  One of the most important factors in transparency of financial information is financial components. The present research is applied in terms of its purpose and in terms of its implementation method is descriptive and aims to provide a functional model for transparency of financial information in the insurance industry and to describe the components and dimensions of the final model. To do this research, firstly, by reviewing the literature, preparing the matrix of components and integrating the components of the components matrix together with the selection of the components of the element, were examined and interviewed by the experts and experts of the insurance industry and university professors, the final components of determining and classifying the factors of focus Regulations 88 of the Supreme Council of Insurance in four levels were adopted. The statistical population of this study was financial experts of the insurance industry, which totally estimated 1200 people. In this research, Kolmogorov Smirnov tests were used to determine the distribution of data, BMI and Bartlett's tests for the suitability of the sample and the partial least squares method For modeling, finally, using partial least squares method and SmartPlS software, a final model of research was developed. Using the model of this research, the level of transparency of financial information of each insurance company can be measured and ranked quantitatively Manuscript profile
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  45 - The effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance
  Gholamhossein Pourgholami Dafchahi Mahmood Samadi Largani Razieh Alikhani Mohammadreza Pourali
  The present study examines the effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance and contributes to the existing literature by providing evidence of a definite relationship between the level of volun More

  The present study examines the effect of voluntary disclosure of historical and forward-looking non-financial information on sustainability performance and contributes to the existing literature by providing evidence of a definite relationship between the level of voluntary disclosure and sustainability performance in Iran. For content analysis, a checklist tool consisting of 23 components and 186 indicators was used to describe the disclosure criteria. In order to achieve the purpose of the research, the required data of 910 year-company observations (7 years and 130 companies) resulting from the screening process by systematic elimination of companies listed on the Tehran Stock Exchange, have been used in a descriptive-correlational manner from sources such as corporate board reports, financial statements, resource management software and new results with the implementation of content analysis test and multivariate linear regression model. The results showed that there is a positive and significant relationship between voluntary disclosure of non-financial information, historical and forward-looking non-financial information and sustainability performance. These findings indicate that the motivation of companies to disclose voluntary information, especially about the Iranian economy, is very important, because companies must grow economically and therefore their need for capital is high. This study also showed that the level of corporate disclosure continues to increase during the study period. Manuscript profile
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  46 - Effects of Forward-looking Information Disclosure on Stock Price Response in External Environment Uncertainty
  Seyed Mohammad Reza Masoudian Yousef Ahadi Serkani mohammad mahmoodi Saleh Ghavidel
  Forward-looking information or statements refers to information that has a future semantic burden. This information includes information about the company's future that may later be presented as historical information (actual results). Forward-looking information presen More

  Forward-looking information or statements refers to information that has a future semantic burden. This information includes information about the company's future that may later be presented as historical information (actual results). Forward-looking information presents the manager's beliefs and expectations as factors affecting the company's performance and providing assumptions and assumptions to shareholders and investors. The primary purpose of this study is to investigate the effect of forward-looking information disclosure on stock price response. For this purpose, the data of 140 manufacturing companies listed on the Tehran Stock Exchange and Over-the-counter (OTC) stock market during the years 1394 to 1398 are analyzed through combined data. In order to investigate the effect of forward-looking information disclosure on stock price response, Olson (1995) model is used. Then through the Z Wong test, the significance of Olson (1995) model determination coefficients and the first hypothesis model are compared. Also, to measure the disclosure of forward-looking information, the impact of forward-looking words is first examined by financial analysts following research (Hassanin and Hosseini, 2015). Using the Savara method, one of the multi-criteria decision-making methods, words influencing investors' decisions, is weighted. The results of the first hypothesis show that the disclosure of forward-looking information in the studied samples did not have a high information load and did not cause a stock price reaction. The second hypothesis results show that the two criteria of external uncertainty (sales change coefficient and P/E change coefficient) positively and significantly affect the relationship between forward-looking information disclosure and stock price response. Manuscript profile
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  47 - The Impact of Optional Disclosure of Asset Sales on the Financial Performance
  Najmeh Naderi Bahareh Banitalebi Dehkordi
  Issuance of asset sales declaration is one of the strategies of voluntary disclosure of information that can be used to measure and evaluate the correct market reactions and analyze the type of decisions taken in order to evaluate companies. Accordingly, the purpose of More

  Issuance of asset sales declaration is one of the strategies of voluntary disclosure of information that can be used to measure and evaluate the correct market reactions and analyze the type of decisions taken in order to evaluate companies. Accordingly, the purpose of this study is to investigate the effect of voluntary disclosure of asset sales on the financial performance of companies using the data contained in the financial statements of 108 companies listed on the Tehran Stock Exchange in the period 2013 to 2019. The method of research is applied in terms of purpose, applied in terms of approach, rationalistic and in terms of nature because it causes the effect of several variables on a variable to be examined. It is also quantitative in nature and quantitative in duration. To test the hypotheses, the generalized least squares linear multiple regression model was used using the combined data. Findings from the study show that voluntary disclosure of asset sales has a positive and significant effect on companies' financial performance. Manuscript profile
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  48 - The investigation of the effect of risk disclosure on investment efficiency of accepted companies in Tehran stock exchange
  Soghra Fasihi Seyed Ali Hosseini Shahnaz Mashayekh
  Firms need investment for their growth and development. According to efficiency contracts, management should choose efficient investment among different them. Previous research assess different factors relating to firm specification such as information quality and capit More

  Firms need investment for their growth and development. According to efficiency contracts, management should choose efficient investment among different them. Previous research assess different factors relating to firm specification such as information quality and capital structure on investment efficiency, but there is a gap on effect of risk disclosure.so, the aim of this research is investigation of The investigation of risk disclosure on investment efficiency .according to theory and previous research expected that risk disclosure has significant effect on investment efficiency. For calculate of risk disclosure index we used manual content analysis and we categorize risks in four categories’ include financial, operational, regulation and strategies. After that, we used Miihkinen (2103) to calculate risk index. Also, we used Chen et al (2014) for   investment efficiency. Our sample includes 60 firms from 2009 to 2017. The result shows that risk disclosure has a significant and positive impact on investment efficiency that means when the risk disclosure increases as the investment efficiency increases.     Manuscript profile
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  49 - مطالعه عددی دو مکانیزم واکنشی روی شعله Delft III با استفاده از شبیه‌سازی گردابه‌های بزرگ و رهیافت بستگی ممان مشروط
  مهدی زکیانی رودسری
  10.30495/ijim.2022.59473.1500
  یک مدل بستگی ممان مشروط همراه با رویکرد پیشرفته LES برای شبیه‌سازی شعله هدف کارگاه آموزشی TNF، شعله متان پایلوت Delft II، استفاده شده است. برای مدل‌سازی مقیاس‌های زیرشبکه‌ای، در این پژوهش از مدل اسماگورینکی ثابت استفاده شده است. مدل بستگی ممان مشروط مرتبه اول برای مدل‌س More

  یک مدل بستگی ممان مشروط همراه با رویکرد پیشرفته LES برای شبیه‌سازی شعله هدف کارگاه آموزشی TNF، شعله متان پایلوت Delft II، استفاده شده است. برای مدل‌سازی مقیاس‌های زیرشبکه‌ای، در این پژوهش از مدل اسماگورینکی ثابت استفاده شده است. مدل بستگی ممان مشروط مرتبه اول برای مدل‌سازی اندرکنش جریان آشفته-واکنش شیمیایی استفاده می‌شود. برای محاسبه سرعت مشروط و اتلاف اسکالر مشروط از میانگین‌گیری حجمی مشروط با هموارسازی استفاده می‌شود. برای مطالعه اثر مکانیزم شیمیایی، از دو مکانیسم مختلف واکنش متان استفاده می‌شود. اولین مکانیسم شیمیایی متان، یک مرحله‌ای با 4 گونه و 1 واکنش است. مکانیسم دوم، مکانیسم شیمیایی اسموک است که از 16 گونه و 25 واکنش تشکیل شده است. برای انتگرال‌گیری در زمان،معادلات ناویر-استوکس فیلتر شده، از یک روش پیش‌بینی‌کننده- تصحیح‌کننده دقیق مرتبه دوم زمانی استفاده می‌شود. نشان داده شده است که مکانیسم واکنش تقریباً هیچ تأثیری بر میدان سرعت و میدان‌های اسکالر ندارد. با این حال، میدان دما با استفاده از مکانیسم واکنش پیچیده‌تر تحت تأثیر قرار می‌گیرد. Manuscript profile
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  50 - Investigation of Carbon Sequestration Potential of Ungrazed Rangelands in Winter Rangelands of Sorkhkola, Sari
  Atefeh Khanlari Reza Tamartash Mohammadreza Tatian
  Rangelands are containing more than one-third of earth's biosphere carbon stocks that can able toabsorb atmosphere carbon dioxide by their vegetation and accumulate in plant tissues and soil. Animalgrazing as a human factor could be effect on the amount of absorption. I More

  Rangelands are containing more than one-third of earth's biosphere carbon stocks that can able toabsorb atmosphere carbon dioxide by their vegetation and accumulate in plant tissues and soil. Animalgrazing as a human factor could be effect on the amount of absorption. In this study, the effect ofgrazing on carbon sequestration is studied in grazed and ungrazed winter rangelands of Sorkhkola inSari. After determining the type of vegetation and dominant species (Hordeum glaucum), samplingwas done by randomly-systematic method and 20 plots (1m2). The plant biomass of shoot and rootwas determined by direct measurement. Then, samples were weighed and dry matter was calculatedfor each organs. The soil sampling was done from each horizon (0-15 and 15-30 cm) based onboundary separation of the surface and underlying horizon in the area. Organic carbon percentage ofplant and soil samples was obtained in laboratory. As well as other soil properties including bulkdensity, soil texture, calcium carbonate, electrical conductivity and soil reaction was determined.Finally, the grazed and ungrazed area data was analyzed using independent t-test in SPSS 16 software.The results showed that a significant reduction of carbon sequestration from aerial to undergroundorgans area in grazed and protected sites (p≤0/01). Despite the decline in soil carbon sequestrationthrough grazing to protected area had no significant differences between the first and second soildepth. Also, the result showed that sequestration rate was much higher in the soil to plant. It was 97%and 99% of the carbon sequestration in the protected and grazed area respectively Manuscript profile
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  51 - Investigating the Role of the Board Structure on the Relationship between the Characteristics of the Audit Committee and the Quality of Financial Information
  Shokrollah khajavi GholamReza Rezaei Mojtaba Bageri
  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relatio More

  The purpose of this research is to study the relationship between audit committee characteristics and financial information quality for the companies listed in Tehran Stock Exchange (TSE). Furthermore, this research is to study the role of board structure on the relationship between audit committee characteristics and financial information quality. Hence, this research utilizes board independence, the board size, and duality as proxies for board structure. The research population composes of total companies listed in the TSE and the sample consists of 143 companies listed in the TSE. The multivariate linear regression is used for testing the hypothesis of the research. The results suggest that there is a positive relationship between audit committee characteristics and financial information quality. Also, the results showed that among board structure variables, only board size has a moderating role in the relationship between audit committee characteristics and financial accrual quality. Manuscript profile
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  52 - The effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal
  mariyam azizian Rahman saedi
  10.30486/fbra.2023.1967794.1155
  The purpose of this research is the effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal. The research method in this research is a survey type in terms of More

  The purpose of this research is the effect of ethical orientation, professional identity and supervisor's trust on the auditor's intention to disclose according to the moderating role of fear of reprisal. The research method in this research is a survey type in terms of the nature of the subject and its goals, and the data collection tool is a questionnaire whose validity and reliability have been confirmed. The statistical population is all assistant auditors, auditors, senior auditors, senior supervisors, supervisors and managers working in auditing institutions, members of the official accountants society in Iran, and using Cochran's formula and sampling method, the sample size was 357 people. In order to analyze the data in this research, Kolmogorov-Smirnov tests were used to test normality and structural equations were used to verify the hypotheses. The results indicated that ethical orientation, professional identity and supervisor's trust have a positive and significant effect on the auditor's intention to disclose. Also, the results showed that the fear of retaliation can moderate the effect of these three variables on the auditor's intention to disclose. Manuscript profile
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  53 - Predicting social media addiction in adolescent student based on depression and narcissistic personality considering the mediating role of self-disclosure
  Haydeh Haeri simin bashardoust Hayede Saberi
  10.30486/jsrp.2020.1903396.2664
  The aim of this study was to predict social media addiction in adolescent student based on depression and narcissistic personality by considering the mediating role of self-disclosure. The study was descriptive and correlational design and from the sample of correlation More

  The aim of this study was to predict social media addiction in adolescent student based on depression and narcissistic personality by considering the mediating role of self-disclosure. The study was descriptive and correlational design and from the sample of correlation schemes and the statistical population included all male and female high school students in Tehran, from which 300 students were selected using multi-stage cluster method. Data were obtained through questionnaires of Social Network Orientation and Use (Momeni and Taghilo, 2016), Beck Depression Inventory (1978), Narcissistic Personality (Raskin & Terry, 1988) and Virtual Self-Disclosure (Chelon, 1978). Data were analyzed by multivariate regression analysis in SPSS-20 statistical software. The findings showed that there is a significant effect between depression, narcissistic personality and self-disclosure with social media addiction (p=0/01). Also, the proposed model had a good fit (c2/df=3/09, CFI=0/971, AGFI=0/926, GFI=0/973, RMSEA=0/083) and the results support the mediating role of self-disclosure in relation to narcissistic personality and self-disclosure and social media addiction. Manuscript profile
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  54 - Review of Damage Tolerant Analysis of Laminated Composites
  X.L Fan Q Sun M Kikuchi
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  55 - Effect of Compressive Residual Stress on the Corner Crack Growth
  M.H Gozin M Aghaie-Khafri
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  56 - The Role of Financial Instruments and Derivatives Disclosure on the Excess Return and Company Value Based on Iran Accounting Standards
  Mojtaba Chavoshani Babak Jamshidinavid Mehrdad Ghanbari Afshin Baghfalaki
  10.22034/amfa.2019.585011.1181
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  57 - Idiosyncratic Risk and Disclosure of Corporate Social Responsibility: Emphasizing the Role of Corporate Governance
  Khatereh Kargarpour Vali Khodadadi Alireza Jorjorzadeh Allah Karam Salehi Ahmad Kaab Omeir
  10.22034/amfa.2020.1878505.1293
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  58 - Evaluate the Impact of the Type of Business Strategy on the Readability of Disclosure of Financial Statements of Companies Listed on the Tehran Stock Exchange
  Zahra Mousavi Ahmad Kaabomeir Saeed Nasiri
  10.22034/amfa.2022.1942713.1642
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  59 - Investigate the Economic Consequences to the Timing of Earnings News Forecast for Accepted Corporates in Tehran Securities Exchange
  Asghar Karimi Khorami Alireza Zareie Sodani Saeed Ali Ahmadi
  10.22034/amfa.2021.1924367.1570
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  60 - Voluntary Disclosure Dynamics under Risk and Ambiguity for Digital Corporates in Tehran Stock Exchange Market
  Mohammad Feghhi Kashani Teimor Mohammadi Hadi Pirdaye
  10.22034/amfa.2023.1979245.1855
  This study aims at investigating the effects of the change in the information environment from risk to ambiguity, disclosure dynamics, and the ambiguity aversion behavior of investors on the disclosure of integrated information for selected corporates operating in digit More

  This study aims at investigating the effects of the change in the information environment from risk to ambiguity, disclosure dynamics, and the ambiguity aversion behavior of investors on the disclosure of integrated information for selected corporates operating in digital industry listed on the Tehran Stock Exchange during 2012-2022. The corporate voluntary disclosure lag, stock return volatility, and the probability of favorable returns incidence represent respectively the disclosure dynamics, firm risk, and investors' ambiguity aversion, within dynamic panel models. To investigate robustness of the estimates we have also included capital market ambiguity, firm size and stock liquidity indices in the model. The findings are consistent with existing theories. Firm risk and the capital market ambiguity have an increasing impact on the integrated information voluntary disclosure. However, the ambiguity at firm's level has decreased its voluntary disclosure. Likewise, a rise in ambiguity aversion (in-dependent of the ambiguity level), which makes investors more pessimistic about the firm's cash flows, makes the manager to increase the level of voluntary disclosure. Further, inertia in voluntary disclosure has been detected among the studied digital corporates. Depending on the magnitudes of the risk, ambiguity, ambiguity aversion, and the source of investors' ambiguity, the corporate managers decide on their voluntary disclosure policy appropriately. Manuscript profile
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  61 - Examining the Relationship between Social Responsibility and Disclosure of Remuneration Paid to Board of Directors
  Hamidreza Ghiabi
  10.22034/amfa.2016.526239
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  62 - Investigating the Effects of Large Block Transactions and Owner-ship Nature on Non-Financial Disclosure
  Mahmood Kohansal Kafshgari Seyed Hossein Mirjamali Monir Mirjamali
  10.22034/amfa.2017.533101
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  63 - Investigation of Effects of Corporate Reporting Quality, Timeliness and Quantity for Disclosure and Reliability of Financial Reports on Stock Price Delay
  Ahmad Hoseini
  10.22034/amfa.2016.526245
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  64 - Studying the Relationship between the Financial Incentives of Board Members and Disclosure of Corporate Risk, Emphasizing the Levels of Corporate Performance and Risk
  Reza Jamkarani Ali Lalbar
  10.22034/amfa.2018.539135
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  65 - The Effect of the Sale of the Company to Disclose Bad News for Companies at Different Levels of Activity Ratios
  Mitra Mohammad Talebi Majid Davoodi Nasr Bahark Mohammadtalebi
  10.22034/amfa.2016.527822
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  66 - Presenting a Model for the Role of Disclosure Quality in the Relationship between Innovation and Financial Performance
  Sayed Davoud Hoseini Rad Mostafa Ghasemi Abdolreza Mohseni
  10.30495/jsm.2023.1967814.1688
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  67 - Investigating the Mediating Role of Interpersonal Trust and self-disclosure in Relation between self-esteem and Workplace Friendship
  reza ebrahiminasab Mohammad Hossein Motaghi Pisheh navid fatehi rad
  The purpose of this study was to examine the relationship between self-esteem and workplace friendship of Iran Islamic Azad universities’ faculty members with consideration of interpersonal trust and self-disclosure as mediator. This research is a an applied one i More

  The purpose of this study was to examine the relationship between self-esteem and workplace friendship of Iran Islamic Azad universities’ faculty members with consideration of interpersonal trust and self-disclosure as mediator. This research is a an applied one in terms of orientation, descriptive correlational in terms of strategy and, and cross-sectional research in terms of time horizon. The statistical population of the study consisted of all faculty members of Islamic Azad University and 393 subjects were selected through multi-stage cluster sampling method. Three questionnaires were administered to collect date. These questionnaires were Rosenbergself-esteem (1965), McAlister Interpersonal Trust (1995), and Workplace Friendship Scale (Nielsen, Jex and Adams, 2000). Data analysis was done by structural equation modeling. The results illustrated that self-esteem has direct effect on interpersonal trust and self-disclosure. interpersonal trust has direct effect on workplace friendship but self-disclosure has no direct effect on workplace friendship. Interpersonal trust has a mediating role in the relation between self-esteem and workplace friendship but self-disclosure has no a mediating role in the relation between self-esteem and workplace friendship. Manuscript profile
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  68 - Innovation and Creativity in Determining and Prioritizing Corporate Disclosure Indicators
  Amir Shams Koloukhi Ali reza Mehrazeen Abolghassem Massihabadee Mohamad reza Shorvarzi
  Background: In recent years, we have seen an increase in the importance of social responsibility (CSR) and reporting among organizations. In this regard, creativity and innovation are important in determining and prioritizing the components of corporate social responsib More

  Background: In recent years, we have seen an increase in the importance of social responsibility (CSR) and reporting among organizations. In this regard, creativity and innovation are important in determining and prioritizing the components of corporate social responsibility. Objectives: The current research, the components and indicators of disclosure, provide and analyze social responsibility by examining expert opinion in a comprehensive framework. After determining the components, the gap between the expected and expected status of the experts was discussed. Method: The statistical population included university professors, experts and managers working in accounting, auditing and financial management of Iran in 1396. Data were analyzed by exploratory factor analysis and t-test using SPSS software. Findings: The results of exploratory factor analysis showed that 8 dimensions for corporate social responsibility (leadership and in-organization processes, environmental protection, work environment, community and country, employee support, reporting, public assistance and business Standards) can be extracted. Also, the results of t-test showed that there is a significant difference between the present situation (current performance) and the expected level of experts. Conclusion: The study was conducted with the hope that companies would prioritize transparency in their programs, and that managers would volunteer to disclose social responsibility information. Manuscript profile
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  69 - Modeling the Causes of Business Failure Using Audit Variables: an Interpretive Structural Approach (a case study of agricultural firms in the Tehran Stock Exchange)
  Vahid Farham Hossein Shafiee Abas Sheybani Tazaroji
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  70 - Evaluating the Effects of the Audit Committee's Characteristics on Voluntarily Disclosure of Information in Tehran Agricultural Stock Exchange
  Fatemeh Khodadad Hatkeposhti
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  71 - Study of the crack closure methods and repair it
  Kazem Reza Kashyzadeh Alireza Amiri Asfarjani
  Creation and propagation of crack is unwanted. It occurred because of a lot of things for example periodic force on specimen, elongation due welding, defect and hole due casting, thermal stress and so on. Although changing a part of structure is time consuming and need More

  Creation and propagation of crack is unwanted. It occurred because of a lot of things for example periodic force on specimen, elongation due welding, defect and hole due casting, thermal stress and so on. Although changing a part of structure is time consuming and need more money, finding a method to repair is very useful. For example in aerospace engineering and metal structure study repair of crack is very important that it has been studied for long time with kind of method.In this first represent kind of prevent of crack and restoration crack. After that report best method for each category (metal, plastics and …). Manuscript profile
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  72 - Explaining Voluntary Disclosure Components With Social Responsibility Approach From the Viewpoint of Higher Education Specialists
  Amir Shams Ali reza Mehrazeen Abolghassem Massihabadee Mohamad reza Shorvarzi
  The purpose of this study was to explain the components of voluntary disclosure with a social responsibility approach from the point of view of higher education professionals. The present study presented and analyzed the components and indicators of voluntary disclosure More

  The purpose of this study was to explain the components of voluntary disclosure with a social responsibility approach from the point of view of higher education professionals. The present study presented and analyzed the components and indicators of voluntary disclosure by examining the viewpoints of higher education graduates of Iranian universities in a comprehensive framework. To determine the components, voluntary disclosure of their weight was done by 108 faculty members. The statistical population included professors of Iranian universities in accounting, auditing and financial management in 2018. Targeted sampling was based on the field of research. Data were analyzed by exploratory factor analysis using SPSS software. The results of exploratory factor analysis revealed that three dimensions for voluntary disclosure of companies (general information and governance, performance, innovation and future growth) can be achieved. The results of this research can reflect the expectations of higher education professionals and users of financial reporting on voluntary disclosure. Manuscript profile
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  73 - The effect of voluntary information disclosure on environmental costs
  fatemeh golzadeh mohammad reza Abbasi Astemal
  The present study effect of voluntary disclosure of information on environmental costs with emphasis on internal control structure. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The syste More

  The present study effect of voluntary disclosure of information on environmental costs with emphasis on internal control structure. This research is practical in terms of purpose and in terms of methodology, the correlation is of the causal type (after event). The systematic elimination sampling, 129 companies were selected as sample and were investigated in the period of 8 years between 2014 and 2021. The method used to collect information is a library and data are collected for measuring variables from the codal website and corporate financial statements and in Excel, basic calculations have been made then, to test the hypotheses of the software stata was used. The results of the research show that voluntary disclosure of information has a direct impact on environmental costs. Also, internal control structure has a direct effect on the relationship between voluntary information disclosure and environmental costs.Keyword: voluntary disclosure of information, environmental costs, internal control structure Manuscript profile
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  74 - The effectiveness training on parenting skills with emotional Self-disclosure, care stress and parental stress of mothers of Autistic children
  Asma Rezaye Nasrin Mohaddes
  10.30495/jwsf.2023.1981796.1830
  The aim of this study was to evaluate the effectiveness training on parenting skills emotional of self-disclosure, care pressure and parental stress of mothers of children with autism. This research is a pre-test and post-test with a control group in terms of applied pu More

  The aim of this study was to evaluate the effectiveness training on parenting skills emotional of self-disclosure, care pressure and parental stress of mothers of children with autism. This research is a pre-test and post-test with a control group in terms of applied purpose and in terms of quasi-experimental research design. The statistical population of this study included all mothers with children with autism spectrum disorder in Tabriz in 2021 who referred to autism centers in this city and have a medical record of this disorder. Based on the proposed diagnostic criteria of the latest statistical diagnostic version of mental disorders and by purposeful sampling method, 30 people were selected from the comprehensive group and were divided into two experimental groups (15 people) and control (15 people). To collect data, Snell Emotional Self-Disclosure Scale, Abidin Parental Stress Questionnaire, Zarit et al. Data were analyzed by analysis of covariance. The results showed that parenting skills training has an effect on self-disclosure, parental stress and caring stress and increases emotional self-disclosure and reduces parental stress and caring stress in mothers. Therefore, paying attention to parenting skills plays an important role in improving the problems of mothers with autistic children. Manuscript profile
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  75 - The role of social networks in combating financial corruption (Survey of students' views of Tehran University of Science and Research)
  saeed bashiri mahdi saei
  Today, cyberspace and social networks have overshadowed all areas of human life and created opportunities such as constant access, interactivity, extra-temporality, learning and speed for societies. Cyberspace has played an important role in improving management, accoun More

  Today, cyberspace and social networks have overshadowed all areas of human life and created opportunities such as constant access, interactivity, extra-temporality, learning and speed for societies. Cyberspace has played an important role in improving management, accountability and transparency, social oversight and improving good governance in communities. Good governance has focused on the development of societies in order to improve the performance of governments in the economic, social, political and managerial fields. One of the important characteristics of good governance is controlling corruption means preventing the abuse of official powers and duties for personal gain. This study aims to investigate the role of social networks in combating financial corruption as one of the important components in the good governance approach. The method of this research is descriptive and survey, in the first part of documentary and library sources and in the survey part, a questionnaire was used. The statistical population used in this research is 389 students of Azad University of Tehran Science and Research Branch and simple random sampling and 17 closed questions in the form of Likert scale and SPSS21 software were used for data analysis. The most important findings of this study indicate that social networks prevent and fight financial corruption by influencing public opinion, highlighting and exposing corruption, strengthening the activities of non-governmental organizations and strengthening transparency and accountability. Conclusion This study shows that social networks play a constructive and effective role in preventing and combating financial corruption. Manuscript profile
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  76 - Investigating the role of public institutions in disclosure to prevent crime
  Hadi Hajian Saeed Ebrahimi mohammad mahdi zarei
  10.22034/ijrj.2023.1962189.4225
  Abstract The occurrence of crime entails numerous economic and social costs and depreciation the facilities of the judiciary. Despite global statistics, more than forty percent of Infractions in the world are detected by the public. In developing countries, including I More

  Abstract The occurrence of crime entails numerous economic and social costs and depreciation the facilities of the judiciary. Despite global statistics, more than forty percent of Infractions in the world are detected by the public. In developing countries, including Iran, the unique capacity of the people has not been used properly. Therefore, the present study seeks to answer this question with a descriptive-analytical method What is the role of private and juridical persons in disclosure and Can they make a disclosure that will fulfill their religiously and customarily duty and their disclosure will not lead to defamation, absenteeism and spreading lies? Which while explaining the cases, such results have been obtained that effective disclosure based on public monitoring can be before any violation and crime. The practical assumption of this case is that it is necessary to notice about the imminent appointment of unqualified people in some positions or to approve a plan to build a project in the forest context and to monitor the people and issue a warning. Manuscript profile
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  77 - An Approach to Public Disclosure as a Punishment in Shiite Jurisprudence focusing on Iranian Statute Law
  Zahra Mohadesi Abbas Ali Soltani
  10.22034/ijrj.2017.535539
        Public disclosure "Tash-heer" is one of the discretionary punishments which most jurisprudents consider as the chief punishment against perjury (false testimony) and according to the jurisprudence, it can also be enforced against false accusers of a More

        Public disclosure "Tash-heer" is one of the discretionary punishments which most jurisprudents consider as the chief punishment against perjury (false testimony) and according to the jurisprudence, it can also be enforced against false accusers of adultery ( Qazif), pimp (Qawad), defrauder (swindler) and insolvent. There are disagreements among jurisprudents regarding the philosophy, the cases and the qualities of enforcement of the public disclosure.  In the Iranian Statute Law, the public disclosure (Tash-heer) has also been recognized as one of the discretionary punishments and in various laws, including two important criminal laws, i.e., Islamic Penal Code and Criminal Procedure Code, cases applied and the method of enforcement has been stipulated.Today, two important questions are put forward in this regard: Firstly, can public disclosure as a punishment be used against offenses other than the crimes mentioned in the jurisprudential texts while having recourse to the unity of a single criterion (Vahdat-e-Melak) and manipulation (Tanqyh Manat) against other offenses including the emergent crimes? Secondly, despite the development of the societies and the advancement of technology and the emergence of the mass media such as TV, newspaper, internet, etc. shall public disclosure as a punishment be enforced as it was previously practiced and turn the offender around in public and/or can these media be used for the enforcement of the public disclosure? Subsequent to studying and conceptualizing the public disclosure in jurisprudence, stating the cases, the philosophy and the quality of enforcement of the public disclosure as well as expressing the views of the jurisprudents and also the status of the public disclosure in the Iranian Legal System and as stipulated the relevant legal articles, this paper makes an attempt to respond to the above mentioned questions through a descriptive and analytical method.  Manuscript profile
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  78 - Novel Characterizations of $LM$-Fuzzy Open Operators
  Fu-Gui Shi
  10.30495/tfss.2022.1958599.1029
  In this paper, we present some characterizations of the $LM$-fuzzy interior operator, the $LM$-fuzzy closure operator, $LM$-fuzzy semiopen operator and $LM$-fuzzy preopen operator in an $LM$-fuzzy topological space. Based on them, we introcuced the notions of $LM$-fuzzy More

  In this paper, we present some characterizations of the $LM$-fuzzy interior operator, the $LM$-fuzzy closure operator, $LM$-fuzzy semiopen operator and $LM$-fuzzy preopen operator in an $LM$-fuzzy topological space. Based on them, we introcuced the notions of $LM$-fuzzy regularly open operators and $LM$-fuzzy regularly closed operators and show that these kinds of openness degrees are di erent from those de ned by level $L$-topology. Manuscript profile
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  79 - Analysis and Criticism of Narration in the Main Themes of One Thousand and One Nights
  Afsaneh Afroughinia Mohammad Shahbadizadeh Javad Mehraban Ghezelhesar
  Storytelling and narration are ways to better understand the environment around us and the world in general. That is, the human mind, with its literary power and narrative processing, regulates irrelevant and meaningless data. The study of a story based on its construct More

  Storytelling and narration are ways to better understand the environment around us and the world in general. That is, the human mind, with its literary power and narrative processing, regulates irrelevant and meaningless data. The study of a story based on its construction is a linguistic study and is both descriptive and an explanation of the literary construction and narrative sham. The purpose of this collection is to study the construction of the story - especially its theme-based on its linguistic features, i.e., narrative opening. From the mysterious world of One Thousand and One Nights, the most impressive themes were selected, and then the opening was described in the selected themes. Needless to say, choosing these themes does not mean that there is no other theme; But also, the choice of themes under the headings of love, crime, sightseeing, story Illusions, and wisdom are evident in most of the stories of One Thousand and One Nights. Rather, a story can have several different themes. In the author's view, the theme was more colorful, selected, and elaborate. Manuscript profile
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  80 - Investigating the Effect of Expertise and Size of the Audit Committee on Voluntary Disclosure of Companies Listed on Tehran Stock Exchange
  Fatemeh Khodadad Hatkeposhti
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  81 - Ecological investigation of changes in rangeland condition and its relationship to poisonous plants
  Kourosh Khalatbari Mohammad hasan Jouri Hamid reza Mehrabi
  Severe variations of exploitation structure in rangeland are caused to shakeup of plants vegetation in which invasion of poisonous plants in bare areas is a symbol of this deviation. Inkling of the rangeland condition’s values is brought about accurate decision to More

  Severe variations of exploitation structure in rangeland are caused to shakeup of plants vegetation in which invasion of poisonous plants in bare areas is a symbol of this deviation. Inkling of the rangeland condition’s values is brought about accurate decision to exploitation management in the rangeland. In order to investigating of this diversity processes, rangelands of Javaherdeh (Ramsar) under three treatments, include long term exclosure (30 years), short term exclosure (7 years), and grazing area, were selected. Collecting of species was done by patrolling in the sites and recognition of plants was also done by reliable references. Some plots are laid fortuitously down in order to determine the rangeland trend and condition which are settled by Trend Balance and six-factor methods. With a view to determine the utilision rate of poisonous plants by animal, Bit-count method was employed. Results showed that there are 133 species from 19 families and 56 genera in the study area. There are also 39 toxic plants in good (long-term exclosure), fair (7 years exclosure), and poor conditions (grazing area). 46 species are used by animal that 15 species of them were venomous plants. The study of rangeland condition trends, therefore, is shown that because of overgrazing or long term grazing, invader species, include unpalatable and toxic plants, occupy the land where palatable-endemic species depopulate it. Some poisonous species, however, exist in their own ecologic niches that occupy the bare land when there is not any palatable species. Manuscript profile
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  82 - The Usefulness of Voluntary Disclosure to Investors' Judgment
  mohsen hamidian zohreh hajiha nafise taghizade
  The purpose of this study is to investigate the relationship between the usefulness of voluntary disclosure based on the macro components of the International Accounting Standards Board and the judgment of investors in the companies admitted to the Tehran Stock Exchange More

  The purpose of this study is to investigate the relationship between the usefulness of voluntary disclosure based on the macro components of the International Accounting Standards Board and the judgment of investors in the companies admitted to the Tehran Stock Exchange during the period of 2011 and 2015. To this end, 127 companies were selected using systematic elimination sampling method and tested using the Mechelli, Cimini and Mazzocchetti model. A checklist to measure the voluntary disclosure of companies with five dimensions of business nature, goals, business strategies, resources, risks and communications, results of company operations and performance measurement criteria was used. The findings show that, in general, voluntary disclosure of the main components of the business model provides a higher value relation than the limited disclosure components. Based on these findings, it is suggested that corporate executives with more attention to these indicators provide more precise conditions for users of financial statements. Manuscript profile
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  83 - Meta-analysis of voluntary and mandatory disclosure of financial and non-financial information on market reaction
  shiva zamani majid zanjirdar ali lalbar
  The 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 More

  The 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. In order to implement the meta-analysis method, from the website of foreign journals (published articles related to research variables from 1990 to 2020 and the website of domestic scientific research journals (published articles related to research variables from 1370 to 1399) to They were identified and collected as a statistical population of the research and finally 86 studies have been analyzed by systematic elimination method; The results of studies conducted in the mentioned period and around this relationship, using I2 and Q tests 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 information disclosure and market reaction and calculating statistics within the group, we found that these different measurement criteria used in research is one of the contradictory factors in research results. In the following study, observation of mandatory disclosure of financial and non-financial information as well as voluntary disclosure of financial information has a significant and positive relationship with market reaction. Information that voluntary disclosure of non-financial information has no effect on the capital market.. Manuscript profile
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  84 - Presenting the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in Tehran Stock Exchange
  gholamreza Taherpour Ali khozein Arash naderian jemadverdi Gorganli Dooji
  The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran More

  The purpose of this research is to investigate the financial health model based on the disclosure of corporate social responsibility and the transparency of financial reporting in the Tehran Stock Exchange. The statistical population of companies admitted to the Tehran Stock Exchange during the years 1390 to 1400 is that 217 companies were selected as a statistical sample by the method of systematic elimination, and the research hypotheses were tested using mixed regression. The results of the significance test of the coefficients based on the fitted regression equations indicate the existence of a significant positive relationship between the disclosure of corporate social responsibility and financial health. Also, there is a positive and significant effect between financial reporting transparency and financial health. The result of this research will help managers to improve and develop effective policies related to social responsibility disclosure that are necessary to achieve financial health in the short and long term. Therefore, with appropriate investments, in companies that have more transparent and stable financial statements, they provide the basis for increasing the profitability and financial health of business units. Manuscript profile
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  85 - An Analytical study on the buckling behavior of cracked column based on the physical properties of the Dirac delta function
  Hadi Dehghan Manshadi Roham Reyhani Mohammad Ali Dashti rahmat abadi
  The Dirac delta function provides a simple and effective tool for representing point loads and singularities in structural problems, often leading to closed-form solutions. In this study, we investigate the analytical solution for a two-end pinned column with one or two More

  The Dirac delta function provides a simple and effective tool for representing point loads and singularities in structural problems, often leading to closed-form solutions. In this study, we investigate the analytical solution for a two-end pinned column with one or two cracks. Although this problem has been the subject of much research in recent years, the currently available methods for solving it, impose remarkable high computational cost. Therefore, in this study, a new approach has been used to solve the problem using the property of the Dirac delta function. This approach simplifies the problem-solving process and significantly reduces the computational cost. Based on this, the crack is modelled with a bilateral behaviour via Dirac delta function. This model takes into account the crack closure effect on buckling behaviour of column by introducing a suitable switching criterion, which allows each crack to be open or closed depending on the sign of the axial strain at the crack centre. The proposed method was used to finding the buckling load, determining the effects of crack stiffness for both one and two-crack scenarios, and accounting for the effect(s) of crack opening and closing on the buckling load. For validation purposes, the finite element software SAP2000 was utilized. Manuscript profile
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  86 - Determining the factors influencing the voluntary disclosure of non-financial information from the perspective of institutional theory Qualitative method
  Ali Khodabakhshi Mohsen Dastgir Saeid Aliahmadi
  10.30495/jmemiau.2024.708401
  Company reports are one of the most important sources of obtaining information, so that the theoretical foundations of accounting and reporting in most countries state that the general purpose of company reporting is to provide information. The purpose of this research More

  Company reports are one of the most important sources of obtaining information, so that the theoretical foundations of accounting and reporting in most countries state that the general purpose of company reporting is to provide information. The purpose of this research is to determine the factors influencing the voluntary disclosure of non-financial information from the perspective of institutional theory. In this research, a qualitative research method has been used, which is a combination of resource review and Delphi method, at first it was used by using the resource review method and background studies, the factors affecting information disclosure were identified with the approach of voluntary disclosure of non-financial information, then to The categories of identified factors were discussed. In order to determine the factors affecting the voluntary disclosure of information, the Delphi method has been used.The statistical population of the present study were accounting specialists and experts who are experts in accounting and auditing, who were 20 people (10 academic and 10 executive) and were selected as a snowball. The findings of the resource review section showed that 33 indicators were identified and finally the known concepts were categorized into five groups. The desired indicators were included in the Delphi questionnaire through the literature review while presenting to the experts after the initial content validity and 17 out of 20 people They confirmed the indicators and the validity percentage was 85%, so the validity of the model was confirmed through the Delphi method.The results show that in three groups; 1) Involuntary factors and voluntary disclosure of non-financial information; 2) specific discretionary factors of the company and voluntary disclosure of non-financial information; 3) Normative factors and voluntary disclosure of non-financial information, 25 indicators were confirmed.  Manuscript profile
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  87 - The Impact of the Auditor’s Tenure on the Quality of Information Disclosure in the Companies listed in Tehran Stock Exchange (TSE)
  Yadollah Noorifard FatemehZahra Sharbati
  The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The More

  The purpose of this study is to investigate the relationship between the auditor’s tenure and the quality of information disclosure. The sample of the research consists of 94 companies listed in the Tehran Stock Exchange during the years between 2004 to 2012. The results of theoretical research suggested that auditor’s tenure may influence on the quality of information disclosure through an effect on the auditing quality and independence. To measure the variable of disclosure quality, the advantages of each company are utilized. These advantages have been extracted by Tehran Stock Exchange Organization through notifications on the quality of information disclosure and proper informing. The aim of this study was to investigate the relationship between auditor tenure and disclosure quality with the use of multiple linear regression analysis and the separation of auditor tenure duration period into two short-term and long-term periods. The results indicated the existence of a significant and positive relationship between auditor’s tenure and disclosure quality. In other words, an increase in auditor’s tenure duration period will substantially lead to an increase in the disclosure quality.   Manuscript profile
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  88 - Examining the Relationship between the Level of Disclosure of Accounting Information and the Fluctuation of the Price of Stock, in the Companies Accepted in Tehran’s Stock Market
  Mohammad Hassani Seyed Mohammad Bashir Hosseini
  Accounting information that is used by most of investors and creditors is very important for their decision making. Information about accepted companies in stock market gets revealed annually to public for decision making. So in this research, due to the importance o More

  Accounting information that is used by most of investors and creditors is very important for their decision making. Information about accepted companies in stock market gets revealed annually to public for decision making. So in this research, due to the importance of information and the disclosure of information by companies and its effect on the price of the stock, the relationship between the level of disclosure and the fluctuation of the price of stock of the companies accepted in stock market. Statistical society of this research was chosen between accepted companies in stock market which were 448 by the end of 2008. Statistical sample includes 72 companies which were chosen randomly from the statistical society. This research includes one question, one theory. For accumulating different variables of this research the available information of the Tehran’s Stock Market Organization was used and for examining the theory the index of Pierson relativity was used. By noticing the analytical statistics the research questions were answered and by examining the theory at 95% of security level the main theory of this research was confirmed and the result obtained showed a meaningful relationship between disclosure of accounting information and fluctuation of the stock price. Manuscript profile
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  89 - Jurisprudential study of "objective obligation and sufficiency of Hajj" in the context of the Corona epidemic
  Azam Ramezani AbbasAli Heydari Mahmoud Ghaumzadeh
  The massive annual gathering of Muslims from all over the world to perform the Hajj is the largest religious ceremony in the world. There is not much knowledge about its origin, but it has affected human life on a large scale. Due to the necessity of Hajj and the import More

  The massive annual gathering of Muslims from all over the world to perform the Hajj is the largest religious ceremony in the world. There is not much knowledge about its origin, but it has affected human life on a large scale. Due to the necessity of Hajj and the importance of not leaving the Kaaba empty of pilgrims, the ruling on the existence or provision of a means as a condition for the obligation of Hajj is not very clear for the obligees. This has been the case; therefore, the study of "Analysis of the explanation of the global corona epidemic and its effect on the Hajj with a jurisprudential approach" which is an emerging disease is an issue that needs to be explored until a worthwhile response stage. Lack of security in the field of health in the land of revelation and the path leading to it to perform Hajj rituals, will make the obligated people unable to afford it and ultimately Hajj will not be obligatory for them. Manuscript profile
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  90 - Fundamentals of Commitment to Disclosure of Exchange Company Information in Iranian and Common Law
  bahram taqipoor alireza salehifar Rauf sayyari
  10.30495/alr.2022.1960054.2380
  Field and Aims: Most of the stock offering by publishers and their purchase by shareholders are in accordance with the principle of free will of the parties, but this freedom will affect the efficiency of this market due to the superiority of the publisher over other ca More

  Field and Aims: Most of the stock offering by publishers and their purchase by shareholders are in accordance with the principle of free will of the parties, but this freedom will affect the efficiency of this market due to the superiority of the publisher over other capital market participants. Sharing this procedure of information transparency means obtaining information related to the performance of the rounds, the financial status and the financial situation, the financial situation and the financial situation, etc.Method: In terms of gathering information, the current research is descriptive, analytical and comparative. In this research, it is tried to report what is without any interference or subjective inference and obtain objective results from the situation.Finding and Conclusion: The findings of this research, based on the comparative study of the legal systems of three countries, indicate that, unlike the legal system of Iran, where the principles of the obligation to disclose information due to the lack of specific laws and judicial procedures are subject to the general rules contained in the Securities Market Law and other laws, in American and English laws have dealt with this issue hundreds of years ago in different laws; Therefore, preserving the rights of shareholders, public order, good faith, fairness and avoiding financial abuse are known as the most important principles of the obligation to disclose information about companies admitted to the stock market. Manuscript profile
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  91 - Poetry in technical era (Ratio between poetry and technology from Heidegger views)
  zhaleh shahbazi Mohammad Javad Safian Hossein Ardalani
  Heidegger is one of the first thinkers that paid to technological being position, it's soul and it's ratio to art and poetry. These days technical age characteristics casts a shadow over all of people's life aspects, and the new technical essence (Ge-stell), is looking More

  Heidegger is one of the first thinkers that paid to technological being position, it's soul and it's ratio to art and poetry. These days technical age characteristics casts a shadow over all of people's life aspects, and the new technical essence (Ge-stell), is looking at all of things as a disiplined fixed source, waiting to be used. The question is that in affected societies from modern technology, what relationship can be established between technology and poetry. We will examine it from Hiedeggers paint of view.  Has poetry been able to maintain its place in the past? and is kind of com forting gift or a higher position shuld be considered for it?.In this article with descriptive analysis method referring to technical essence from Heidegger views it will try to  interpret, connection and ratio between technology and poetry so that article prove that if we let 's look to the realm of the original art, the resulting development, it belongs to poetry and  it help to truth development. Poet can overcomes (Ge-stell). With original speech. Manuscript profile
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  92 - Patch Enclosure and Localized Effects of Selected Acacia Species on Herbaceous Richness and Soil Properties of Rangelands in Somali Regional State in Ethiopia
  Buli Tasisa Sileshi Nemomissa
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  93 - Rangeland Restoration Analysis on the South Slope of Al-Jabal Al-Akhdar, Northeast Libya
  Adel Mahmoud Mohd Bin Ismail Mohamad Alias Alias Sood
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  94 - Effects of Exclosure on Soil Properties in Winter Rangelands in Golestan Province, Iran
  Hamid Niknahad Gharmakher Esmaeil Sheidai-Karkaj Isa Jafari
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  95 - Relationships between Environmental Factors and Plant Communities in Enclosure Rangelands (Case study: Gonbad, Hamadan)
  Ghasem Asadian Seyed Akbar Javadi Mohamad Jafary Hosene Arzani Morteza Akbarzade
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  96 - Comparative Study of Species Diversity in different Land Use Units of the Borana Lowlands, Southern Oromia, Ethiopia
  Gemedo Dalle
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  97 - Forage Loss Valuation under Traditional Pastoralism in Arid to Semiarid Rangelands of Iran
  Azam Khosravi Mashizi Mohsen Sharafatmandrad
  10.30495/rs.2023.689643
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  98 - The Impact of Exclosure on the Rehabilitation of Steppe Vegetation at Naâma Rangelands in Algeria
  Anteur Djamel Benaradj Abdelkrim Boucherit Hafidha
  10.30495/rs.2022.682375
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  99 - Study on Vegetation Changes of Natural Ranges in KhoyBilehvar Semi-Steppic Area of West Azarbaijan Province
  M.T. Gaemi M. Akbarzade Sh. Abedi
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  100 - Selection of Appropriate Estimation Methods of Range Conditions (Case Study: Kabirkooh Rangelands of Zagros, Iran)
  Freidoon Soleimani Parviz Karami Nosrat Safaian
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  101 - Effects of Grazing Exclusion on Plant Productivity and Carbon Sequestration (Case Study: Gomishan Rangelands, Golestan Province, Iran)
  Hamid Niknahad Gharmakher Isa Jafari Foutami Arezou Sharifi
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  102 - Effects of Enclosure, Rest-delayed and Continuous Grazing Treatments on Production Rate and Vegetation Cover of SadrAbad Nodoushan of Yazd Pastures A.
  A. Mirjalili
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  103 - Estimation of Soil Carbon Sequestration Rate in Steppes (Case Study: Saveh Rudshur Steppes)
  M. Mahdavi H. Arzani M. Mesdaghi KH. Mahdavi J. Mahmodi M. Alizadeh
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  104 - Evaluation of Enclosure Effects on Soil Carbon Storage (Case Study: Rangeland of Shahtappeh-Chah Mahmood and Chiro in Semnan Province)
  Maedeh Yousefian Khadijeh Mahdavi Mohammad Mahdavi Reza Tamartash
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  105 - Comparison between Some Vegetation Traits and Bioindicators in Two Grazing and Exclosure Areas (Case Study: Sorkhe-Graz and Valikbon Rangelands)
  Soode Miarrostami Mohammad Hasan Jouri
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  106 - Studying the Vegetation Changes of Natural Rangelands in Inche Shorezar of Agh Ghala, North Golestan Province, Iran
  Seyyed Ali Hosseini Jamshid Khatir Namany Morteza Akbarzadeh
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  107 - Effectiveness of Internal Controls on Disclosure in the Text of Financial Statements
  Gholamreza Kordestani Seyed Mohsen Mohammadi Nasab
  10.30495/faar.2023.699781
  Abstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the More

  Abstract Risk disclosure is important. The study of factors affecting risk disclosure and the effect of risk disclosure on firm performance in the risk disclosure literature has been considered. Effective internal controls can drive the level of risk disclosure in the text of financial statements. This issue has been considered in this research. To answer the research question on how the effectiveness of internal controls affects risk disclosure, the data of 114 companies listed on the Tehran Stock Exchange were analyzed. The findings show that companies with weak internal control systems report lower levels of textual risk disclosure than companies with effective internal controls. The results also show that the periodic repetition of the weakness of internal controls and its public dissemination leads to the disclosure of a higher level of risk by managers. Based on the research findings, it can be concluded that auditors' attention to the internal controls weakness and strengthening the structure of internal controls of the company can improve further risk disclosure. Overall, the results of the research fill the existing research gap in the field of the importance of disclosing internal control weaknesses and the usefulness of the independent auditor's attention to the effectiveness of internal controls and managing risk-based textual disclosure. Manuscript profile
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  108 - The Relationship Between Voluntary Disclosure and Corporate Governance Mechanisms
  Mohammad Kashanipoor Majid Zanjirdar Seyed Mahdi Parchini Parchin Seyed Javad Babazadeh
  Voluntary disclosure and corporate governance, as considerable issues in a world wide scale, requires moreattention in the scientific and research communities of our country. So this study tries to reviewand examine the relationship between them. In the model discussed, More

  Voluntary disclosure and corporate governance, as considerable issues in a world wide scale, requires moreattention in the scientific and research communities of our country. So this study tries to reviewand examine the relationship between them. In the model discussed, the corporate governance mechanisms are including Ownership structure and board composition. Ownership structure specified by managerial ownership, major shareholder and governmental ownership. Composition of board measuredby ratio of outside directors. Voluntary disclosure index is summarized based on previous researches. According to research results, decreasing in the level of managerial ownership and increasing in the percentage of major shareholders ownership is associated with an increasing in the level of voluntary disclosure. While there is no significant relationship between governmental ownership with voluntary disclosure. Manuscript profile
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  109 - The Role and Importance ofIncreasingDisclosures Audit Reportinthe Decisions of Professional and Non-professional Investors with Fuzzy Delphi Approach
  Esmaeel Shoja Seyed Yousef AhadiSerkani SeyedehAtefeh Hosseini
  10.30495/faar.2022.698379
  Abstract It is now believed that the disclosure of audit reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs.Scandals and financial crises, More

  Abstract It is now believed that the disclosure of audit reports provides users with the necessary information, reduces the risk of making incorrect decisions, and, as a result, reduces allegations of corruption against auditors and CFOs.Scandals and financial crises, especially in recent years, the complexity of the global business environment, and the increasing complexity of financial reporting standards have led to increased demand from users for more information from auditors. Therefore, this study uses the fuzzy Delphi method to investigate the role and importance of disclosure of audit reports on the decisions of professional and non-professional investors using the opinions of 30 experts and experts in the field of finance and auditing.In this regard, the results of the first and second stages of the fuzzy Delphi technique have shown that the level of disclosure and the auditor's reassurance dimension have a potential impact on investors' decisions; And distinguishes between decisions made by professional and non-professional investors. Manuscript profile
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  110 - Issues and Problems of Financial Reporting in the Insurance Industry in Iran
  Neda Rasouli Ali Rahmani
  10.30495/faar.2022.698380
  Abstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insu More

  Abstract‎.AbstractObjective: Due to the nature and importance of the insurance industry, optimal financial information and reporting is very important in this industry. Nevertheless, the investors of insurance companies, the stock exchange organization, central insurance and even the policyholders as the main beneficiaries of insurance companies expect significant improvements in the financial reporting of insurance companies. The clauses of the auditor's report on reserves and non-compliance with Iran's Accounting Standard No. 28 and the Central Insurance Regulations are other noteworthy issues. The International Financial Reporting Standard 4, which will be replaced by IFRS 17 in 2023, is another important issue that Iran's insurance industry must be able to prepare to accept. Therefore, in the current research, the issues and problems of financial reporting in the insurance industry have been identified from the dimensions of recognition and measurement, reporting and disclosure, and finally systems and processes, which are the three main components in the framework of financial reporting.Method: The method used in the research is a survey and the data collection was done through a questionnaire. Finally, 50 questionnaires from 16 insurance companies were received and analyzed.Findings and conclusions: The research results show that the insurance industry is facing challenges in financial reporting. The identified challenges in the field of recognition and measurement include the lack of accounting standards in the field of life insurance, lack of application of common measurement methods at the international level, lack of insurance measurements at the group level, Contracts and recognition of insurance premium income are based only on historical information and ignoring adjustments including risk adjustment. In the field of reporting and disclosure, there are challenges such as the inability to distinguish between insurance operations and investment operations, the problem of distinguishing whether a group of contracts is profitable or unprofitable, and the nature and amount of risks arising from insurance contracts are not disclosed. . Finally, the lack of sufficient training of employees and the lack of integration of the information technology system and the software used are challenges in the field of systems and processes. Manuscript profile
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  111 - تأثیر فناوری، مالکیت نهادی و هزینه‌های تحقیق و توسعه بر شفافیت اطلاعات
  لیلا ملکی افوسی امیررضا کیقبادی
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  112 - The Relationship between Firm Value and Rate of Information Disclosure
  Dariosh Foroghi Ahmad Adineh Jounaghani
  The availability of apparent and comprehensive information is one of the fundamental elements of market capital. Comprehensive disclosure of firms causes to increase the efficiency of market capital is comprehensive disclosure of information. The present study investiga More

  The availability of apparent and comprehensive information is one of the fundamental elements of market capital. Comprehensive disclosure of firms causes to increase the efficiency of market capital is comprehensive disclosure of information. The present study investigates the relationship between the amount disclosure firm value. To determine the amount of disclosure by firms a checklist, which is provided compatible with the regulation of Iran Stock Exchange and Iranian Accounting Standards, including comprehensive, mandatory and voluntary disclosure. The hypo theses of this study using compound inputs examined the 81 accepted firms in Tehran Stock Exchange (2008-20010). The results reveal that there is significant relationship between comprehensive, mandatory and voluntary disclosure with firm value. Manuscript profile
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  113 - Providing a Sustainability Reporting Framework based on Balancing Stakeholder Expectations and Company Capacity
  Younes Ahmadzade Mahdi Maranjory Razieh Alikhani Yousef Taghipouryan
  10.30495/faar.2022.698385
  Abstract Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. There More

  Abstract Many stakeholders, Current reporting In relation to corporate sustainability they consider it insufficient for their needs. Therefore, this is important to create a gap between Stakeholder expectations and corporate performance in reporting is sustained. Therefore, this study seeks to provide a providing a sustainability reporting Framework based on balancing stakeholder expectations and company capacity. In this study, 138 companies listed on the Tehran Stock Exchange have been studied, the method of this research is survey and its sampling is purposeful. To study the model, Cronbach's alpha, hybrid, shared and convergent reliability methods were used, and to fit the model, factor loads, path significance, and finally paired t-test were used. SPSS and Smart PLS software were also used for data analysis.Findings show that out of 169 components studied (classified in 11 groups), 85 components (for sustainability disclosure) have been expected by stakeholders and in all groups except the index class of the organization, between the current situation and the case There was a significant difference in stakeholder expectations, Finally, after creating a balance between the components, a model consisting of 60 components was presented in the form of a balanced company stability report. Manuscript profile
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  114 - Provide a Model for Exposing Corporate Sustainability and Evaluating Factors Related to Its Organizing Legitimacy Theory
  مظفر پورخانی ذاکله بری آزیتا جهانشاد
  The purpose of this study is first to provide a model for corporate sustainability disclosure and then the impact of factors related to the theory of legitimacy on corporate sustainability reporting. In this research, 117 qualified companies on the Tehran Stock Exchange More

  The purpose of this study is first to provide a model for corporate sustainability disclosure and then the impact of factors related to the theory of legitimacy on corporate sustainability reporting. In this research, 117 qualified companies on the Tehran Stock Exchange have been studied. To test the hypotheses, purposive sampling method and panel regression models have been applied. The research findings show that out of a total of 169 components studied 80 components are essential for the corporate sustainability model. Also, the sensitivity of the company in the industry has a substantial positive effect on the overall index of sustainability including the disclosure of the economic, environmental and social aspects, but it has no remarkable impact on the disclosure of sustainability from the public aspect.The location of the company has a significant positive effect on the disclosure of corporate sustainability from a social point of view, but the disclosure has no significant impact on the overall corporate sustainability index in terms of public, economic and environmental aspects. Finally, the lifespan of the company has a meaningful positive influence on the overall index and all aspects of corporate sustainability. The result of this study shows the importance of requiring non-financial information disclosure for legislators and standardizers. It also improves the beneficiaries’ awareness of these aspects and encourages companies to disclose corporate sustainability information.   Manuscript profile
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  115 - The Impact of Business Strategy and Corporate Governance on Intellectual Capital Disclosure in Selected Companies of Tehran Stock Exchange Using the panel data model
  amirreza keyghobadi marjan damankeshideh
  Today, because of the increasing competition in the global market, organizations need to change their product assets or create new products, business tactics and upgrades. The success of an organization in developing new products depends on the development of capabiliti More

  Today, because of the increasing competition in the global market, organizations need to change their product assets or create new products, business tactics and upgrades. The success of an organization in developing new products depends on the development of capabilities and relationships that are unique to the organization and secure in the medium to long term. On the other hand, a new product is a combination of its benefits, functions and characteristics from the customer's perspective (customer capital) and also requires the knowledge, skills, abilities and experiences of the employees (human capital) and the effective process and system for managing the flow of materials, Information and communication (structural capital).The purpose of this paper is to investigate the relationship between business strategy and intellectual capital disclosure with the influence of Tehran corporate governance. The statistical population of the present study was selected companies listed in Tehran Stock Exchange for the period 1391-1396 and model estimation using panel data model, the companies surveyed. The model estimation results show that business strategy and corporate governance on the disclosure of intellectual capital in the selected research firms in the 95% confidence interval is statistically significant. Manuscript profile
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  116 - Investigating the effect of voluntary disclosure of information on the company's risk-taking, emphasizing the role of managerial ownership in companies listed on the Tehran Stock Exchange.
  safieh mehrinejad
  The main purpose of the current research is to investigate the effect of voluntary disclosure of information on the company's risk-taking, emphasizing the role of managerial ownership in companies listed on the Tehran Stock Exchange during the years 2011 to 2019. The st More

  The main purpose of the current research is to investigate the effect of voluntary disclosure of information on the company's risk-taking, emphasizing the role of managerial ownership in companies listed on the Tehran Stock Exchange during the years 2011 to 2019. The statistical sample of the research is 159 companies. The research method is descriptive-correlation with applied approach. The method of collecting information in the theoretical foundations section was the library method, and in the hypothesis testing section, the document analysis method of financial statements was used. In general, the hypothesis testing method is correlation and multiple regression. The results of the research showed that the voluntary disclosure of information has a direct and significant effect on the company's risk-taking, and increasing the percentage of managerial ownership strengthens this effect. The results related to the control variables showed that the financial leverage and the ratio of accruals have an inverse and significant effect on the company's risk-taking, and the effect of the company's size and operating cash flow on the company's risk-taking; it is direct and meaningful Manuscript profile
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  117 - The Role of Financial Derivatives, Instruments on Companies’ Risk-Adjusted Discount Rate and company value
  mojtaba chavoshani babak jamshidinavid mehrdad ghanbari Afshin Baghfalaki
  This research aims in effect identification of Iran accounting standard No.15 in revelation of instruments, financial derivatives and its effect on excess return and companies` values in Tehran Stock Exchange. So, the research sample includes 82 investigated companies i More

  This research aims in effect identification of Iran accounting standard No.15 in revelation of instruments, financial derivatives and its effect on excess return and companies` values in Tehran Stock Exchange. So, the research sample includes 82 investigated companies in Tehran Stock Exchange for a 4 year duration, (2014-2017). In this research combination and adjustment of Yekini suggested checklists and other internal standard 15, 36, 37 of Iran have been used to evaluate revelation level of financial derivatives in comparison by the above standard requirements. Regression test has been used for generalized squares` minimum of paneling data and the below conclusions have been gained. The research findings indicate that companies intend more revelation based on the standard requirements on Iran No.15. The findings of the research first hypothesis shows that the companies which have disclosed their financial instruments based on this standard, their risk adjusted discount rate will decrease, so this means increase of future market and market price in the other words it means increase of current market value. The findings of the second hypothesis also show that in companies that manage earnings, the risk of discount rates is also increased by reducing the level of disclosure of financial instruments and derivatives. The research third hypothesis represents that there is a direct meaningful relationship between revelation level of instruments and financial derivatives with company value. These conclusions cover the findings out of country, too. So, existence of high modulations of excess return for companies with lower revelation level indicate higher risk. Finally, company beneficiaries should expect risk in regards to level and quality of revelation instruments and financial derivatives. Manuscript profile
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  118 - Bipolar general fuzzy automata
  M. Horry
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  119 - Preclosure operator and its applications in general topology
  A. A. Nasef S. Jafari M. Caldas R. M. Latif A. A. Azzam
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  120 - Linear \v{C}ech closure spaces
  T. M. Chacko D. Susha
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  121 - A closure operator versus purity
  M. Ghorbani
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  122 - Some new results concerning $e\text{-}\theta\text{-}$open sets
  D. Akalin M. Özkoc
  10.30495/jlta.2022.699627
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  123 - Convection in a Tilted Square Enclosure with Various Boundary Conditions and Having Heat Generating Solid Body at its Center
  Periyasamy Umadevi Nagarajan Nithyadevi
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  124 - Investigation of the biomass changes of two species Bromus tomentellus and Festuca ovina (Case study: Alamout mountain rangelands-Ghazvin)
  S. Rashvand حسن یگانه
  Without knowing the characteristics and amount of forage plants in a rangeland during the grazing period, planning and management, and livestock grazing is not possible. So changes the production and consumption of important grasses was measured in the semi-steppe range More

  Without knowing the characteristics and amount of forage plants in a rangeland during the grazing period, planning and management, and livestock grazing is not possible. So changes the production and consumption of important grasses was measured in the semi-steppe rangelands of Alamout mountain rangelands-Ghazvin. Every year the same number in the enclosure base and base outside the enclosure of the same species Bromus tomentellus Boiss. And Festuca ovina L. was chosen to investigate changes in production and consumption. In each month of the season forage production and consumption, 5 Base of each species harvested and transported to the laboratory separation in separate envelopes after air drying, dry weight difference inside and outside the enclosure, the calculation of forage produced and consumed at the site. Data from 1386 to 1389 (for four years), the combined analysis of variance was used in a completely randomized design. Analysis of variance results showed that the studied species the significant differences between years and months inventory is considered in terms of forage production and consumption of the species there. The consumption compared to the same species and time to peak strain it was also same between the months of operation. Manuscript profile
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  125 - Disclosure of information in the capital market, challenges and harms
  Reza Shamsi Reza Gholami Jamkarani
  10.30495/afi.2023.1957283.1121
  Purpose: Reporting to the outside world provides an overview of a company's financial position, performance, and flexibility. The purpose was to use a three-branch model to conduct a pathology of the framework of mandatory information disclosure in the capital market.Me More

  Purpose: Reporting to the outside world provides an overview of a company's financial position, performance, and flexibility. The purpose was to use a three-branch model to conduct a pathology of the framework of mandatory information disclosure in the capital market.Methodology: The present research was a qualitative study that employed themes analysis. The study concentrated on auditors, financial managers, and shareholders, who are the primary and most important users of financial statements. First, the initial disclosure framework was extracted using the Securities and Exchange Organization's control checklists. The data was then analyzed using themes analysis after interviews were conducted with 14 auditors and experts from the Securities and Exchange Organization.Findings: Based on the research findings, regarding the disclosure of information in the capital market, structural, behavioral and environmental damages were identified. The instructions are sometimes formal and not applicable, or are presented in general and lack executive details.Originality / Value: The results of this research can be effective in reviewing and modifying the guidelines and framework of information disclosure, as well as improve the quality of disclosure and make information more reliable, and finally be able to attract the attention of stakeholders and users of information. Manuscript profile
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  126 - Investigating The Relationship between XBRL Voluntary Disclosure and Stock Market Valuation and The Role of Corporate Governance of listed companies in Tehran Stock Exchange (TSE)
  Javad Hesari Hadi Saeidi
  10.30495/afi.2021.1921144.1008
  The purpose of present study is to investigate the relationship between voluntary disclosure of extensible financial reporting language and stock market valuation and the role of corporate governance in companies listed on the Tehran Stock Exchange. For this purpose, 14 More

  The purpose of present study is to investigate the relationship between voluntary disclosure of extensible financial reporting language and stock market valuation and the role of corporate governance in companies listed on the Tehran Stock Exchange. For this purpose, 140 companies during the period 2014-2019 were surveyed. In this research, the information related to the variables was extracted from Rahavard 3 software and was summarized, classified, calculated by Excel software and finally hypotheses tested by Eviews and stata software at a confidence level of 0.95 . The findings of the first hypothesis showed that there is a significant and positive relationship between voluntary disclosure of extensible financial reporting language and stock market valuation in companies. Also, the findings of the second hypothesis showed that there is a significant and positive relationship between corporate governance and stock market valuation in companies. In addition, the findings of the third hypothesis showed that corporate governance has a positive and significant effect on the relationship between voluntary disclosure of extensible financial reporting language and stock market valuation in companies. Manuscript profile
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  127 - The role of economic policy uncertainty in the relationship between voluntary disclosure of information and information asymmetry
  Ghasem Ghasemi Ahmad Khodamipour Kazem Shamsadini
  10.30495/afi.2022.1950672.1103
  Purpose: The purpose of this study is to investigate the role of economic policy uncertainty in the relationship between voluntary disclosure of information and information asymmetry in companies listed on the Tehran Stock Exchange.Methodology:This research is descripti More

  Purpose: The purpose of this study is to investigate the role of economic policy uncertainty in the relationship between voluntary disclosure of information and information asymmetry in companies listed on the Tehran Stock Exchange.Methodology:This research is descriptive, correlational and post-event. In order to investigate this issue, research hypotheses based on a statistical sample consisting of 138 firms during the years 2009 to 2018 and were tested using multivariate regression models.Findings: The results show that the relationship between voluntary disclosure of information and information asymmetry is statistically negative and significant. The results also showed that economic policy uncertainty as a moderating variable weakens the relationship between voluntary disclosure of information and information asymmetry. This means that in a situation of economic policy uncertainty, with the reduction of inefficient fiscal and monetary policies and also the reduction of public distrust in economic decisions, voluntary disclosure of information decreases and as a result, information asymmetry increases. Economic uncertainty with disruption of the price system leads liquidity to unproductive activities and reduces the inflow of liquidity to production and thus reduces corporate investment.Originality / Value: The results of this study, in addition to developing the literature on economic policy uncertainty and information asymmetry, help capital market participants, decision makers, analysts and potential and actual investors of the Tehran Stock Exchange to analyze investment plans in financial assets and Securities should pay special attention to this important issue. The results also made financial and economic policy makers seek to create stability and create a safe investment environment, which is one of the basic conditions for the country's economic development, and by formulating long-term economic plans and taking into account the country's political and economic conditions, the necessary ground. Provide information to reduce asymmetry. Manuscript profile
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  128 - Meta-analysis of the effect of information disclosure on market reaction
  Shiva Zamani Majid Zanjirdar Ali Lalbar
  10.30495/afi.2022.1948883.1091
  Purpose: The 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 reactio More

  Purpose: The 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.Methodology: In order to implement the meta-analysis method, using software CMA from the website of foreign journals (published articles related to research variables from 1990 to 2020) and the website of domestic scientific research journals (published articles related to research variables from 1990 to 2020) to They were identified and collected as a statistical population of the research and finally 86 studies have been analyzed by systematic elimination method.Findings: The results of studies conducted in the mentioned period and around this relationship, using I2 and Q tests 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 information disclosure and market reaction and calculating statistics within the group, we found that these different measurement criteria used in research is one of the contradictory factors in research results. In the following study, it was observed that there is no significant relationship between audit components and market reaction, while in contrast, between the types of voluntary and mandatory disclosure, and corporate governance components with market reaction, a significant relationship was observed.Originality / Value: Based on the findings of the present research, financial market activists and investors should pay more serious attention to the way of information disclosure and mandatory disclosure tools and composition of shareholders in their analysis, but audit components are a special guide for choosing the best capital option. It does not offer financial market participants. Manuscript profile
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  129 - Identify and rank the components of social responsibility disclosure and provide an indigenous model
  Hadi Javanshir Jamadoordi Gorganli davaji Parviz Saeedi Arash Naderian
  Objective: The necessity of accountability and attention to other social groups, along with the environmental impacts of corporate activities, has introduced the concept of social responsibility disclosure in accounting theory. The increasing demand from stakeholders fo More

  Objective: The necessity of accountability and attention to other social groups, along with the environmental impacts of corporate activities, has introduced the concept of social responsibility disclosure in accounting theory. The increasing demand from stakeholders for companies to accept social responsibilities has encouraged them to engage in environmental and social responsibilities. Considering this necessity, the present study aims to identify and rank the components of social responsibility disclosure and provide a localized model. Research Methodology: Utilizing Delphi forecasting methods, hierarchical analysis, and questionnaires, the study presents and analyzes within a comprehensive framework. Additionally, the current status and the level of social disclosure in companies were determined through content analysis of the reports from the boards of directors of Iranian companies. Findings: The findings indicate that the most critical social dimension components, in order of priority, are the customer factor with a relative weight of 0.220 in the first rank, followed by the community responsibility factor with a relative weight of 0.174 in the second rank, environmental issues with a relative weight of 0.140 in the third rank, products and services with a relative weight of 0.128 in the fourth rank, energy with a relative weight of 0.117 in the fifth rank, economic factor with a relative weight of 0.112 in the sixth rank, and human resources with a relative weight of 0.108 in the seventh rank. Overall, the low level of social disclosure in Iranian companies indicates a significant gap between the current status and societal expectations, necessitating appropriate regulations, requirements, and standards in corporate reporting and disclosure to meet stakeholder and societal expectations. Originality/Scientific Contribution: The results of path analysis and favorable model fit indices demonstrate the significance and appropriate explanation and justification of all components for the disclosure of the social dimension of corporate responsibility. This facilitates the reduction of the gap between the expectations of economic units and society as industries and various business units grow and develop, impacting the community and their lack of social reporting. Manuscript profile
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  130 - شبیه سازی عددی انتقال حرارت جابجایی توام نانوسیال در یک محفظه شیبدار کم عمق به کمک روش شبکه بولتزمن
  ارش کریم پور
  هدف کار حاضر بررسی جابجایی توام نانوسیال آب-مس در یک محفظه شیبدار دوبعدی کم عمق، به کمک روش شبکه بولتزمن است. از مدل شبکه 9Q2D مبتنی بر اپراتور برخورد BGK و مدل تابع توزیع انرژی گرمایی، جهت شبیه سازی دامنه ی حرارتی جریان استفاده می شود. درپوش گرم بالایی محفظه با سرعت ثا More

  هدف کار حاضر بررسی جابجایی توام نانوسیال آب-مس در یک محفظه شیبدار دوبعدی کم عمق، به کمک روش شبکه بولتزمن است. از مدل شبکه 9Q2D مبتنی بر اپراتور برخورد BGK و مدل تابع توزیع انرژی گرمایی، جهت شبیه سازی دامنه ی حرارتی جریان استفاده می شود. درپوش گرم بالایی محفظه با سرعت ثابت U0 حرکت کرده و دیوار سرد پایینی نیز ثابت است. وجوه کناری محفظه عایق می باشند. اثر مقادیر مختلف زاویه شیب محفظه و کسر حجمی ذرات نانو بر خواص حرکتی و حرارتی نانوسیال در سه حالت مختلف حاکمیت جابجایی آزاد، اجباری و توام و به ازای عدد رینولدز برابر با 10 و 100، بررسی می شود. مقایسه نتایج حاصل از کار حاضر با داده های محققین پیشین نشان دهنده دقت مطلوب نتایج حاصل از مقاله حاضر است که در قالب خطوط جریان، خطوط همدما و پروفیلهای سرعت و دما ترسیم می شوند. مشاهده شد که در حالت حاکمیت جابجایی آزاد، مقدار عدد ناسلت با افزایش کسر حجمی ذرات نانو و زاویه شیب محفظه، زیادتر خواهد شد. تحقیق حاضر به خوبی بیانگر قابلیت مطلوب روش شبکه بولتزمن جهت شبیه سازی انتقال حرارت جابجایی توام نانوسیال در یک محفظه شیبدار کم عمق است. Manuscript profile
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  131 - Stabilized crack-opening stresses as a function of R-ratios and stress levels
  Rahi Chermahini Majid Jabbari
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  132 - 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
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  133 - Effectiveness of a Two-Minute Session of Written Emotional Disclosure in Depression, Anxiety and Stress among the Students Suffering from Trauma
  Dorra Prov Parvane Mohammadkhni Behroz Dolatshahi Nahale Moshtagh
  Cognitive processes, such as attention span and reaction time play a key role in a variety of practical realms. An effective method which can be applied to increase the concentration, attention and also the alteration of reaction time is neurofeedback training. The rese More

  Cognitive processes, such as attention span and reaction time play a key role in a variety of practical realms. An effective method which can be applied to increase the concentration, attention and also the alteration of reaction time is neurofeedback training. The research purpose is to assess the effectiveness of neurofeedback training in the attention and reaction time of novice tennis players. Therefore,a sample of 36 volunteers was randomly selected and assigned to experimental group (real neurofeedback) and placebo group (simulated neurofeedback),through employing a semi-experimental method with pre-test, post-test and control group design.Both groups were assessed in terms of attention span and reaction time prior and subsequent to the training. The result of difference variance analysis indicated that neurofeedback training is effective in decreasing the reaction time. However, no support was found in terms of attention span. Overall, it can be concluded that neurofeedback training is effective in the enhancement of cognitive performance, particularly, the decrease of reaction time. Manuscript profile
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  134 - The association between emotional disclosure and anger rumination
  Mohamad Ali Besharat Elahe Hafezi Ali Moghadam zadeh
  Anger, as a fundamental emotion is affiliated with threats and negative evaluation. Researchers have presented anger rumination as a construct related to anger and also that alexithymic individuals imply rumination as a way to regulate and manage their anger and negativ More

  Anger, as a fundamental emotion is affiliated with threats and negative evaluation. Researchers have presented anger rumination as a construct related to anger and also that alexithymic individuals imply rumination as a way to regulate and manage their anger and negative emotions. The aim of the present study is to examine the effectiveness of written emotional disclosure on reduction of anger rumination among individuals affected by alexithymia. Hence, in a semi-experimental study with pretest-posttest, and control group, 130 male and female graduate level students at University of Tehran were selected through availability sampling method. A total of 30 participants having high scores on Toronto Alexithymia Scale were screened and randomly assigned to experimental and control groups. Participants in both groups were evaluated for anger rumination at the start and end of the study. A two-week program of written emotional disclosure (sis twenty-minutes sessions) was executed for experimental group. The control group received no intervention. Attained data were analyzed using univariate analysis of covariance with SPSS version 23. The results revealed reduction in anger rumination as a result of written emotional disclosure among alexithymic individuals. It is concluded that teaching of written emotional disclosure can be used to reduce anger rumination and its negative outcomes among general and clinical populations. Manuscript profile
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  135 - The effect of Consultants self-disclosure on decision-making and satisfaction of the clients in Thalassemia genetic counseling before marriage
  Ziba Taheriyan Asghare Aghayi Mohsen Golparvar Sadegh Valiyan
  Researchers and therapists, focus on the importance of self-disclosure as one of the Consultant techniques and its dramatic impact on the relationship between the counselor and client. The aim of this study was to determine the impact of consultant self-disclosure on de More

  Researchers and therapists, focus on the importance of self-disclosure as one of the Consultant techniques and its dramatic impact on the relationship between the counselor and client. The aim of this study was to determine the impact of consultant self-disclosure on decision-making and client Satisfaction in Thalassemia genetic counseling before marriage. So, during a study of analog (simulated) 131 couples referred to the Counseling Center of Medical Genetics in Isfahan and they were selected through available sampling. They completed a scenario of one session of genetic counseling for Thalassemia conveyer couples in one of three states without self-disclosure, professional self-disclosure and personal advisors self-disclosure of the consoler. Results were analyzed using multivariate analysis of variance and chi square were indicators of wide range of ideas such as the clients willingness for decision making, a request about more information for testing and possible options, expressing ideas and feelings or uncertainty in decision making and indicated that the consultants personal self-disclosure has affected the decision making of a client. Personal self- advice-seekers have described personal self-disclosure more satisfying compared to professional self-disclosure. It seems self- disclosure of genetic counselor is a potentially useful technique. In which a Proper, elegant, discreet and objective use of it can lead to positive outcomes such as the client’s satisfaction. Manuscript profile
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  136 - Effectiveness of Intensive Short-Term Dynamic Psychotherapy in Decreasing the symptoms of depression and Increasing Emotional Disclosure in Patients Suffering from Depression
  Mehdi Khoryaniyan Leila Heidari nasab Zahra Tayebi Hamid reza Aghamohammadiyan shear baf
  Various approaches have been put forward for the treatment and decrease of depression symptoms, one of which is intensive short-term dynamic psychotherapy (ISTDP). Therefore, the research purpose is to assess the effectiveness of short-term dynamic psychotherapy in decr More

  Various approaches have been put forward for the treatment and decrease of depression symptoms, one of which is intensive short-term dynamic psychotherapy (ISTDP). Therefore, the research purpose is to assess the effectiveness of short-term dynamic psychotherapy in decreasing the symptoms of depression and emotional disclosure in patients suffering from depression. The research employed a semi-experimental method with pre-test-post-test-control group design. The sample comprised 16 individuals diagnosed with depression who were selected using voluntary sampling and were randomly assigned to the experimental and control groups. Prior to the intervention, the subjects were tested in terms of depression and emotional disclosure. The experimental group received 20 sessions of intensive short-term dynamic psychotherapy, whereas, the control group received no intervention. ANCOVA analysis indicated that intensive short-term dynamic psychotherapy has significantly decreased the symptoms of depression and increased the emotional disclosure. Overall, it can be concluded that short-term dynamic psychotherapy can elevate the lowered mood (decrease of depression symptoms) and increase the emotional disclosure. Manuscript profile
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  137 - Pathology of Whistleblowing Phenomenon in Virtual Social Networks
  reza ghaderi جمال بیگی فاطمه احدی
  The increase in crimes and corruption in organizations has become one of the global concerns due to the alarming consequences. Using public capacity and public reporting to discover, identify and deal with crimes and corruption in the form of disclosure is one of the ef More

  The increase in crimes and corruption in organizations has become one of the global concerns due to the alarming consequences. Using public capacity and public reporting to discover, identify and deal with crimes and corruption in the form of disclosure is one of the effective solutions. The purpose of this research is the pathology of disclosure in virtual social networks. The present research was carried out with a descriptive-analytical method and the use of library resources by studying the research done in this field. The findings of the research show that the disclosure that used to be done systematically and by the whistleblower guild with the emergence of social networks due to features such as ease of access, large number of audiences, anonymity of users, lack of media literacy of users and lack of validation. Data from users has given rise to second-generation disclosures. The results of the research show that the damages of the disclosure phenomenon are divided into the layers of the whistleblower, users, and the platform of social networks. Users' lack of ability to manage data, lack of understanding of the realm of privacy in social networks, republishing fake news and affecting security are some of these damages. Therefore, the new systematization of the phenomenon of disclosure in social networks can be achieved by considering the improvement of the transparency principle, strengthening the free flow of information and expanding the culture of disclosure Manuscript profile