The effect of the politically connected CEO on credit risk in Iranian commercial banks

Ali Heidari; Ezatollah Abbasian; Farzaneh Khalili

Volume 4, Issue 3 , July 2020, Pages 1-17

  It has been widely stated in the theoretical literature that political connections increase the value of organizations. Political connections may have both a positive and negative effect on the performance of the bank. Politically connected banks may have better access to financing, timely liquidity ...  Read More

Privatization, Changes in Management Accounting Practices and their impacts on Financial Performance – Evidence from Iran

Fatemeh Safari Sarchah; Hassan Yazdifar; Ahmad Pifeh

Volume 4, Issue 3 , July 2020, Pages 18-48

  The purpose of this study is to investigate the impacts of external and internal organizational factors of the privatization process on management accounting practices and the impact of these changes on the financial performance of listed companies on Tehran Stock Exchange that more than 51% of the companies' ...  Read More

Dynamic Product Portfolio Management Modeling for the Financial Technology Industry

Seyed Behnam Khakbaz; Mohammad Ali Shahhoseini; Ali Divandari; Hamidreza Rabiee

Volume 4, Issue 3 , July 2020, Pages 49-79

  Resource allocation, as the main objective of managerial science, requires analyzing the long- and short-term effects of a policy, although this analysis would be more difficult in dynamic and volatile industries such as financial technology. Moreover, the integration of industries leads to more diverse ...  Read More

The Relationship between Technology Use Factors based on the Developed Unified Theory of Acceptance and Use of Technology with Auditors' Ethical Behavior

Hossein Rajabdorri; Hamidreza Vakilifard; Hojjatollah Salari; Ali Amiri

Volume 4, Issue 3 , July 2020, Pages 80-102

  This study aims to investigate the relationship between technology use factors based on the developed unified theory of acceptance and use of technology (DUTAUT) with auditors' ethical behavior. This research is applied and descriptive-correlational and its population include various auditors of Iran, ...  Read More

CEO Power and Sustainability Reporting in Iran: Effect of Life Cycle and International Relations

Parisa Saadat Behbahaninia; Mohadeseh Golbidi

Volume 4, Issue 3 , July 2020, Pages 103-121

  In recent years, corporate sustainability reporting and its effective dimensions on it have always been considered from the perspective of users of financial reporting. Sustainability reporting is the environmental, social, and economic achievements of a company and shows how the organization implements ...  Read More

Investigating the Relationship between Voluntary Disclosure and Financial Performance and Earnings Management (Emphasizing the Moderating Role of the Corporate Life Cycle)

Seyyed Mohammad Hosseini; Esfandyar Malekian

Volume 4, Issue 3 , July 2020, Pages 122-148

  This study aimed to investigate the relationship between voluntary disclosure and earnings management and financial performance during the life cycle of the listed companies in Tehran Stock Exchange. The statistical population of the study included all listed companies in Tehran Stock Exchange since ...  Read More