The Effect of Using Fair Value Approach on Performance Prediction in Investment Companies

Roohollah Seddighi; Ali Ghasemi; Mohammad Mehdi Momenzadeh

Volume 5, Issue 2 , April 2021, Pages 1-20

  One of the most fundamental factors in pricing and evaluating the performance of companies is their profitability and profit is used as a basis for predicting the future performance of companies. Therefore, an accurate profit prediction is really crucial and decisive. There are various approaches to ...  Read More

Investigating the Effects of Disclosure of Non-Financial Intangible Information on Investors’ Judgment about Future Financial Performance of the Company

Tahereh Mosallanezhad; Shokrallah Khajavi; Abdolkhalegh Gholami; Hashem Valipour

Volume 5, Issue 2 , April 2021, Pages 21-45

  The present study aims to investigate the needs of users in connection with the information of intangible assets in current financial statements with an emphasis on the way of disclosing non-financial information. For this purpose, the effect of the two independent variables of causal links’ discussion ...  Read More

Corporate Governance and Iranian Banking Economic Value Added

Azam Ahmadyan; Mehdi Ghasemi Ali Abadi

Volume 5, Issue 2 , April 2021, Pages 46-69

  Added over the period 2006-2018. We focused on different proxies of corporate governance indicators, such as the Directors' Effectiveness, the Transparency and the Disclosure, Responsibility. Basel Principles have been used to make corporate governance indicators and Stern & Stewart and Chew (1995) ...  Read More

.Modeling the selection of the optimal stock portfolio based on the combined approach of clustered value at risk and Mental Accounting

seyedeh farrokh Nikoo; Shahabeddin Shams; Reza Tehrani; Mohsen Seighali

Volume 5, Issue 2 , April 2021, Pages 70-94

  This paper concentrates on the modelling of optimal stock portfolio selection based on Risk Assessment and Behavioral Financial Approach Mental Accounting and 28 expert’s opinion. In this approach developing the model approved by the opinion of academic and practical experts using quantitative ...  Read More

Auditors’ Wise Tactfulness in Professional Judgments by Total Interpretive Structural Modeling (TISM)

Hadi Malekipour; Mohammadreza Abdoli; Hasan Valiyan

Volume 5, Issue 2 , April 2021, Pages 95-127

  Since the auditing profession is a process engaged in judgment activities, knowing the reasoning concepts to achieve a level of rationale in audit judgment is the theoretical and fundamental concept in this profession. In this regard, tactfulness is one of the decision-making components in an auditor's ...  Read More

The Impact of Corporate Social Responsibility on the Managers' Behaviors in Companies Listed on the Tehran Stock Exchange

Elham Hamidi; Javad Nikkar; Mostafa Hashemi Tilehnouei

Volume 5, Issue 2 , April 2021, Pages 128-151

  Corporate social responsibility (CSR) is a fundamental factor for the survival of any organization. Companies and institutions are active in a society that provides them various opportunities to earn profits and realize their goals. The increasing importance of corporate social responsibility and the ...  Read More