Model of Sustainable Tax Development Practices under Information Environment by Total Interpretive/Structural Model (TISM)

Hasan Abedi; Mohammad Reza Abdoli; Farhad Dehdar

Volume 4, Issue 4 , 2020, Pages 1-27

  The dynamics of corporate information environments are seen as a basis for managerial decision-making such as sustainable tax development, which can reduce agency costs and promote market-level information symmetry across regulatory bodies. The purpose of this research is presenting a Model of Sustainable ...  Read More

A Perusal of Managers' Optimism Pursuant to the Rate of Hormones in Blood

Maryam Nouraei; Ataalah Mohammadi Molgharni; Iraj Noravesh; Kaveh Bahman Pour

Volume 4, Issue 4 , 2020, Pages 28-43

  The objective of the current survey was to excavate the effect of the rate of hormones in the blood, age, and gender on the financial behavior of managers. Also, preparing and propounding the neurofinance model of financial behaviors that have generated anomalies such as optimism in the market is other ...  Read More

Asymmetric Reaction of Investors to Market Risk, Illiquidity Risk, and Credit Risk: Evidence from Tehran Stock Exchange (TSE)

Moslem Peymany; Amir Hossein Erza; Farnaz Seifi

Volume 4, Issue 4 , 2020, Pages 44-65

  The relationship between risk and return is not symmetric under different circumstances. As the prospect theory describes, the value function which passes through the reference point is steeper for losses than gains (asymmetric risk appetite). But such an asymmetrical risk aversion could be traced in ...  Read More

Review of Effects of Internal and External Factors on Selection of Financing Strategies by New Technology Ventures

Ali Naeej Haghighi; Parviz Saeidi

Volume 4, Issue 4 , 2020, Pages 66-101

  New technology ventures currently play a key role in the economic performance of countries. Financing methods are among strategic issues facing entrepreneurs for launching a business, which must be reviewed by researchers and policymakers of finance and investment; thereby new technology ventures are ...  Read More

Managerial overconfidence, internal financing and investment

Shahnaz Mashayekh; Fatemeh Morshedi

Volume 4, Issue 4 , 2020, Pages 102-125

  Corporate investment decisions are determined by a variety of factors, including various managerial measures, including overconfidence of managers, which are important determinants of corporate investment decisions. Most corporate executives prefer internal financing, but if internal resources are not ...  Read More

Analysis of Sovereign External Debt Variations by Cross Wavelet Transform

Ali Namaki; Mohsen Nazari; Hossein Gaeeini

Volume 4, Issue 4 , 2020, Pages 126-139

  Since the 1970’s developing and developed countries have experienced unprecedented public debt levels. This surge in public debt has emphasized the importance of public debt management. Since risks such as reducing economic growth, increasing inflation, and depreciation of the national currency ...  Read More