Earning Quality and Investment Efficiency; Do Board Characteristics Matter? Evidence from Tehran Stock Exchange

Mahmoud Karimi; Ali Eshaghzadeh; Hadi Poursina

Volume 3, Issue 1 , January 2019, Pages 1-23


  This study postulates the relationships between earning quality and investment efficiency among Tehran Stock Exchange-listed companies with an emphasis on the moderating role of board characteristics including independence, the duality of executives and the financial expertise of members. The research ...  Read More

Cash flow forecasting by using simple and sophisticated models in Iranian companies

Fatemeh Sarraf

Volume 3, Issue 1 , January 2019, Pages 24-52


  Cash flow is one of the critical resources in the economic unit and the balance between available cash and cash needs is the most important factor in economic health. Since judgments of many stakeholders such as investors and shareholders about the position of the economic unit are based on liquidity ...  Read More

The Role of Machiavellianism, Emotional Manipulation and Moral Foundations in Tax Avoidance

Hossein Esmaeili Komar Olia; Bahman Banimahd; Sina Kheradyar

Volume 3, Issue 1 , January 2019, Pages 53-72


  Tax avoidance is making use of legal loop holes to display an individual's financial situation as if it were lower than what it is in order to decrease the amount of income tax owed. Behavioral economics and taxation literature indicate that psychological factors can provide further insight on accountants' ...  Read More

Analysis of Iran Banking Sector by Multi-Layer Approach

Ali Namaki; Reza Raei; Nazanin Asadi; Ahmad Hajihasani

Volume 3, Issue 1 , January 2019, Pages 73-89


  Networks are useful tools for presenting the relationships between financial institutions. During the previous years, many scholars have found that using single-layer networks cannot properly characterize and explain complex systems. The purpose of this research is to introduce a multiplex network in ...  Read More

Comparison of Some Data Mining Models in Forecast of Performance of Banks Accepted in Tehran Stock Exchange Market

Elham Adakh; Arefeh Fadavi Asghari; Mohammad Ebrahim Mohammad Pourzarandi

Volume 3, Issue 1 , January 2019, Pages 90-109


  In order to survive in the modern world, organizations must be equipped with the mechanisms that not only maintain their competitive advantage, but also result in their progress and improvement. Prediction of banks’ performances is an important issue, and a poor performance in banks may primarily ...  Read More

Which Investment method is selected by companies in each stage of their Life Cycle? (Investing in operating assets or non-operational assets)

Ali Khamaki; Parviz Saeidi; Arash Naderian; Ali Khozain

Volume 3, Issue 1 , January 2019, Pages 110-129


  One of the main causes of firms’ ineffectiveness is the absence or insufficiency of appropriate investment methods. This deficiency could also be attributed to an unfortunate selecting of an inappropriate investment methods which may ultimately endanger the firms’ prospect of survival. According ...  Read More