Choosing Influential Dimension of Mindfulness of Auditors' Professional Judgments Based on Social Pressure: An Analysis Based on Rough Theory

Seyed Mohammad Soleymani; Farhad Dehdar; Mohammadreza Abdoli

Volume 6, Issue 2 , April 2022, , Pages 135-166

https://doi.org/10.30699/ijf.2021.279873.1214

Abstract
  The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of ...  Read More

Identification of the Factors Affecting Auditors’ Conflict of Interests Using Fuzzy Delphi Method

Javad Ghaznavi Doozandeh; Mansour Garkaz; Ali Khozein; Alireza Maetoofi

Volume 6, Issue 1 , January 2022, , Pages 142-168

https://doi.org/10.30699/ijf.2021.250031.1159

Abstract
  The present study aimed to identify the most effective causes of conflict of interest by examination of accounting literature and expert consensus. Understanding these factors, using cognitive psychology theories, can lead to a model for reducing conflict of interests. The dignity of the audit profession ...  Read More

Credit Scoring Active Telegram Channels Offering Stock Signals

Babak Sohrabi; Ahmad Khalili Jafarabad; Saba Orfi

Volume 6, Issue 3 , May 2022, , Pages 142-164

https://doi.org/10.30699/ijf.2022.309877.1279

Abstract
  The impact of personal judgment on the assessment of an individual’s financial situation has been drastically reduced through the development of credit scoring. The systems are capable of deciding based on an applicant’s total score which is a combination of several factors and indicators. ...  Read More

Evaluation and comparison net assets value of joint investment funds using support machine models versus statistical models - A case study from FEAS member countries

Leila Nateghian; Saeid Jabbarzadeh Kangarlouei; Jamal Bahri Sales; Parviz Piri

Volume 7, Issue 4 , 2023, , Pages 142-160

https://doi.org/10.30699/ijf.2023.376186.1389

Abstract
  Today, choosing the suitable model for determining the portfolio of investment in financial assets is one of the critical issues of the attention of analysts and capital market activists, and investing in a portfolio consisting of mutual investment funds is the same. With this statement, the purpose ...  Read More

Exchange Rate Movements and Monetary Policies: Which Has Greater Influence on Petroleum

Shahram Molavi Bisetoni; Kiamars Fathi Hafshejani; Aboutorab Alirezaei; Ghanbar Abbaspour Esfadan

Volume 5, Issue 1 , January 2021, , Pages 147-172

https://doi.org/10.30699/ijf.2021.125534

Abstract
  The primary purpose of this study is twofold: Firstly, using the Markov Regime Switching model throughout December 2008 to February 2020, it investigates and compares the nonlinear impacts of exchange rate movements and monetary policies on Petroleum Stock Index, PSI, in Iran. Accordingly, some control ...  Read More

The Role of Firm Characteristics in Predicting Future Operating Cash Flows Using Current Operating Cash Flow and Current Profitability

Mostafa Hashemi Tilehnouei; Javad Nikkar

Articles in Press, Accepted Manuscript, Available Online from 16 December 2023

https://doi.org/10.30699/ijf.2023.344433.1338

Abstract
  The ability to produce future cash flows is an important part of the decision-making mechanism of the various shareholders. If cash flows can be predicted appropriately, a significant part of the informational needs associated with cash flows will be provided. Some analysts and investors argue that cash ...  Read More

Drivers of Managers' Inertia in Response to Reliable Disclosure of Information

Mohsen Rahmani; majid ashrafi; Parviz Saeidi; Jamadori Gorganli Doji

Articles in Press, Accepted Manuscript, Available Online from 20 January 2024

https://doi.org/10.30699/ijf.2024.354110.1359

Abstract
  The flow of information in the capital market is of strategic importance because it determines the path of investors' decisions. In this decision-making process, the managers of the companies can disclose timely and reliable information based on their cognitive and perceptual characteristics of capital ...  Read More