Number 21 Volume 12

Open Access Article

1 - Comparison of the impact of business environment on the development indicators of the banking industry In developing and developed countries
marjan damankeshideh

The business and investment climate is a political, institutional, and behavioral environment that affects returns and risks associated with economic activities and investments. The results of model estimation in this group of countries show that with increasing oil res More

The business and investment climate is a political, institutional, and behavioral environment that affects returns and risks associated with economic activities and investments. The results of model estimation in this group of countries show that with increasing oil resources and revenues, due to the strong dependence of these countries on oil revenues, government revenues and bank liquidity also increase, and given that most of these countries are dependent on consumption. They have a strong demand for imports, so with the increase of oil revenues, the total demand in the economy of these countries increases, and due to the lack of productive power and lack of attention to business and entrepreneurship, with increasing demand by consumers of goods and services, the level General prices (inflation) also increase.Given the importance of business environment and its impact on the financial sector in the economy, this article examines the business environment on the development of the banking industry in two categories of "newly industrialized (NICs) and OECD selected countries" and "OPEC and BRICS countries. (BRICs) "has been compared. The estimation results for the three groups of OECD selected countries, BRICs selected countries and NICs selected countries are close to each other. PEN) and the Banking Focus Index (PEN) improve. But for selected OPEC countries, the results are different. Manuscript profile

Open Access Article

2 - Type of ownership and audit report lag
Hassan Chenari rostam ranjbar navi

The delay in the issuance of the auditor's report constitutes a failure to provide timely information and reducing the quality of the reported data. This study investigated the relationship between some corporate governance mechanisms (concentrated ownership and blockin More

The delay in the issuance of the auditor's report constitutes a failure to provide timely information and reducing the quality of the reported data. This study investigated the relationship between some corporate governance mechanisms (concentrated ownership and blocking shares) and delays in audit reports on companies listed in the Tehran Stock Exchange. Information needed for the study of the financial statements of 95 companies in the period 2012-2016 was collected. For the analysis of multivariate regression with panel data is used. The results of the test the first hypothesis suggests that the concentrated ownership and there is not a delay in the audit report. But the results of the second hypothesis showed that blocking the ownership of shares and the delay in the audit report and there is a significant inverse relationship.But the results of the second hypothesis showed that blocking the ownership of shares and the delay in the audit report and there is a significant inverse relationship. Manuscript profile

Open Access Article

3 - The Impact of world oil prices on Economic Growth ،Unemployment، Inflation and Budet Deficit in Iran
narges Ghalevandi fatemeh zandi

نوسانات قیمت نفت، منبع اصلی آشفتگی اقتصاد کشورهای متکی به درآمدهای نفتی بوده و اقتصاد کشورهای واردکننده و صادرکننده نفت را متاثر می‌کند. بررسی آثار شوک نفتی در تحقیقات مختلف بررسی شده و در این پژوهش برای نخستین بار به بررسی تأثیر قیمت نفت بر رشد اقتصادی، تورم، بیکاری و More

نوسانات قیمت نفت، منبع اصلی آشفتگی اقتصاد کشورهای متکی به درآمدهای نفتی بوده و اقتصاد کشورهای واردکننده و صادرکننده نفت را متاثر می‌کند. بررسی آثار شوک نفتی در تحقیقات مختلف بررسی شده و در این پژوهش برای نخستین بار به بررسی تأثیر قیمت نفت بر رشد اقتصادی، تورم، بیکاری و کسری بودجه در ایران پرداخته شده که از نظر جامعیت، دارای نوآوری می‌باشد. نوع داده‌ها به صورت سری زمانی سالانه بوده و جامعه آماری شامل رشد اقتصادی، تورم، بیکاری و کسر بودجه در کشور ایران از سال 1363 تا 1398 بود. نتایج نشان داد که شوک قیمت نفتی بر رشد اقتصادی و بیکاری تأثیر مستقیم داشته و بر تورم و کسری بودجه تأثیری نداشته است. بدین صورت که هرگونه تغییر ناگهانی بر قیمت نفت، می‌تواند آثار سوء بر رشد اقتصادی و بیکاری دارد. البته دوره دو ساله پایانی این تحلیل، به فشار حداکثری آمریکا علیه ایران مرتبط بوده که این اثر در مطالعات لحاظ نگردیده و پیشنهاد می‌شود که در تحقیقات آتی مورد استفاده قرار گیرد. Manuscript profile

Open Access Article

4 - The Effect of Industry Specialization, Auditing and Auditor Independence Tenure on the Cost of Equity
Hassan Chenari Asiyeh Farazandehnia

This study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study More

This study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study audit quality through metrics auditor industry specialization, auditor tenure, auditor independence and audit firm size and cost of equity is the ratio of an industry's profit used to price adjustment is used. The results of the study showed that the characteristics of audit quality and the cost of equity is a significant negative correlation. In other words, increasing the lead to reduced audit quality is the cost of equity.This study investigated the effect of audit quality properties on the cost of equity in companies listed on the Stock Exchange in Tehran. Information required for the study of the financial statements of 80 companies in the period 1390-1395 were collected. In this study audit quality through metrics auditor industry specialization, auditor tenure, auditor independence and audit firm size and cost of equity is the ratio of an industry's profit used to price adjustment is used. The results of the study showed that the characteristics of audit quality and the cost of equity is a significant negative correlation. In other words, increasing the lead to reduced audit quality is the cost of equity. Manuscript profile

Open Access Article

5 - .The role of firm size on the relationship between transaction costs and the competitiveness of auditing firms.
fatemeh sarraf

Auditor competition is a very important issue and to understand the nature of competition, it is necessary for auditors' competitive position to be properly measured. Increased competition in the auditing market, on the one hand, the increase of private auditing firms i More

Auditor competition is a very important issue and to understand the nature of competition, it is necessary for auditors' competitive position to be properly measured. Increased competition in the auditing market, on the one hand, the increase of private auditing firms in this market, and on the other hand, the importance of the issue of fees for the mentioned auditing firms, research on auditing fees is important.The purpose of this study is to investigate the effect of transaction costs on the competitiveness of auditing firms with a moderating role of firm size. For this purpose, two hypotheses were compiled and data related to 67 member companies of the Tehran Stock Exchange between 2008 and 2018 were examined. The research was an applied research and multivariate regression method and data panel model (year / company) were used to analyze the data. The results indicate that transaction costs have a significant and positive effect on the competitiveness of auditing firms and company size has a moderating role on the relationship between transaction costs and competitiveness of auditing firms. Manuscript profile

Open Access Article

6 - The Impact of Targeting Subsidies on Economic Development and Entrepreneurship of the Country
hamid kakaei SeyedHosseyn Hosseyni Amer Dehghan NajmAbadi

Most countries in the world implement subsidy targeting in a way that can reduce their costs and bring great economic and financial benefits to their community. In Iran, the targeting of subsidies has been implemented in a new way since 2010. The purpose of this study i More

Most countries in the world implement subsidy targeting in a way that can reduce their costs and bring great economic and financial benefits to their community. In Iran, the targeting of subsidies has been implemented in a new way since 2010. The purpose of this study is to investigate the effect of targeted subsidies on economic development and entrepreneurship in the country. The statistical population of the study includes 150 employees of the Subsidies Targeting Organization. Based on simple random sampling method and Cochran's formula, 108 people were selected as the sample size. Data analysis was performed using PLS software. The results obtained from the analysis of research data indicate that the targeting of subsidies has a positive and significant effect on the economic development of the country. Also, another result of the research showed that the targeting of subsidies has a positive and significant effect on the development of entrepreneurship in the country. Manuscript profile

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