The Relationship between Foreign Direct Investment Inflows of World, Foreign Direct Investment Inflows of Turkey and Types of the Special Economic Zone: Evidence from 1980-2019

Demet Ozocakli; Bahman Khanalizadeh

Volume 6, Issue 2 , April 2022, Pages 1-27

  There are many factors affecting Foreign Direct Investment inflows into the countries. One of them is Special Economic Zones that encourage Foreign Direct Investment inflows and achieve remarkable results in the world. Special Economic Zones are defined in the United Nations Conference on Trade and Development ...  Read More

The model for measuring the Quality of Sustainability Reporting and Determinants: Application Analytic Network Process Fuzzy DEMATEL-Based Technique

Habib Esmaeilzadeh; Hasan Ghodrati; Hossein Jabbari; Meysam Arabzadeh

Volume 6, Issue 2 , April 2022, Pages 28-69

  Sustainability reporting is an important tool for decreasing information asymmetry, according to the stakeholders' demands for transparency. On the other hand, increasing transparency allows investors to have more appropriate evaluations of firms' activities and direct their investments to companies ...  Read More

Portfolio Optimization based on the Risk Minimization by the Weight-Modified CVaR vs. CVaR Method

Mohammad Esmaeil Fadaeinejad; Mohamad Taghi Vaziri; Hossein Asadi; Mohammad Javad Faryadras

Volume 6, Issue 2 , April 2022, Pages 70-94

  Given the lack of a specific approach to the explanation of values of optimal portfolio weights in the portfolio optimization, the present study aimed to examine large-scale portfolio optimization according to both stock weighting and utilization of SCAD function to minimize the portfolio risk based ...  Read More

Forming Efficient Frontier in Stock Portfolios by Utility Function, Risk Aversion, and Target Return

Ahmad Farahani Darestani; Mohammadreza Miri Lavasani; Hamidreza Kordlouie; Ghodratallah Talebnia

Volume 6, Issue 2 , April 2022, Pages 95-119

  Asset allocation has always been a challenging issue / for individuals and businesses to survive in our competitive world. One of the famous businesses, which has an enormous impact on people's lives worldwide, is the pension industry. Pension funds- as Defined Benefit, Defined Contribution, or others- ...  Read More

Effect of Short-term Financial Constraints on SMEs, Investment Decisions

Hoda Eskandar; Hadi Hadadi

Volume 6, Issue 2 , April 2022, Pages 120-134

  Financial constraints are one of the influencing factors on investment decisions. Financial constraints put firms under pressure to forgo investment opportunities to finance their working capital needs. Moreover, some variables like working capital needs and liquidity of a firm are likely to affect the ...  Read More

Choosing Influential Dimension of Mindfulness of Auditors' Professional Judgments Based on Social Pressure: An Analysis Based on Rough Theory

Seyed Mohammad Soleymani; Farhad Dehdar; Mohammadreza Abdoli

Volume 6, Issue 2 , April 2022, Pages 135-166

  The growth and complexity of society justify the need for relevant economic information, information systems, and information-generating processes, and the need for auditing as part of the information reporting process increases. This has affected the professional functions of auditors. The purpose of ...  Read More