The Relationship between Corporate Reputation and Different Types of Earnings Management

Morteza Zakerian; Habibollah Nakhae; Mahdi Salehi

Volume 5, Issue 1 , January 2021, Pages 1-30

  The present study's main objective is to assess the relationship between corporate reputation and different types of earnings management (accrual-based, real, and reductive earnings management). In other words, this paper attempts to figure out whether corporate reputation can contribute to the amount ...  Read More

Auditors' deviant decision-making model based on conflict of interest

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

Volume 5, Issue 1 , January 2021, Pages 31-60

  When auditors intentionally or unintentionally approve financial statements in line with the views of their employers, the public interest and the auditing profession are at serious risk. The purpose of this study was to examine the process by which auditors' interests will influence decision making. ...  Read More

Measuring value at risk using short-term and long-term memory of GARCH models based on switching approach to form an optimal stock portfolio

Shaghayegh Mahboubi Zadeh; Hassan Ghalibaf Asl

Volume 5, Issue 1 , January 2021, Pages 61-90

  Value at Risk model based on a switching regime approach was used in this study to optimize portfolios consisting of industry index (petroleum products, investment, chemical products, and metal products). For this purpose, the VaR of returns on index should first be extracted through parametric models ...  Read More

Modeling the effect of environmental corporate governance rating in the pricing information asymmetry

Jaafar Babajani; Mohsen Akbari

Volume 5, Issue 1 , January 2021, Pages 91-121

  Information flow is a key parameter in an economic activity that acts as the main factor in the capital market emergence, stability, and efficiency. The purpose of the current research is to investigate the effect of the environmental points of cooperate governance on the pricing of information asymmetry. ...  Read More

The Quantitative Diversity Index in Multi-Objective Portfolio Model

Seyed Babak Ebrahimi; Mostafa Abdollahi Moghadam; Nasser Safaie

Volume 5, Issue 1 , January 2021, Pages 122-146

  The primary purpose of investors is maximizing the utility that is characterized by two essential criteria include risk and return. Regarding investors' uncertainty about the future, one of the main ways to reduce risk is to diversify the investment portfolio. In this research, we proposed an index conducted ...  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

  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