Examining the Relationship between Size of the company, Ownership Structure, and Corporate Governance with Corporate Social Responsibility Disclosure in Iran

Mahboobeh Khan Ahmadi; Mohsen Dastgir; Saeid Ali Ahmadi

Volume 6, Issue 3 , May 2022, Pages 1-24


  The scholars of social responsibility have focused on identifying the factors affecting corporate social responsibility disclosure (CSRD). Corporate social responsibility is a key factor in the survival of any organization. The purpose of the study was to examine the relationship between the size of ...  Read More

Investigating the nonlinear relationship between debt structure and real and accrual-based earnings management

Farzin Rezaei; Hamed Esmaeilnozar; Abbas Khodaparast Salekmoalemy

Volume 6, Issue 3 , May 2022, Pages 25-53


  Earning is one of the most important items of financial statements. Sometimes managers manipulate and distort earning reports to maximize their own benefits, reach a certain profitability level, or achieve a certain corporate objective. Firms with a low level of debt tend to have few or no restrictive ...  Read More

The Effect of Corporate Social Responsibility Performance on Financial Distress over the Life Cycle Using the Directional Distance Function

Hassan Koohi; Majid Ashrafi; Ebrahim Abbasi; Jomadoordi Gorganli Davaji

Volume 6, Issue 3 , May 2022, Pages 54-82


  Rising inflation in recent years has caused financial distress and many problems for companies. Most of these problems are affected by life cycle stages. One way out of these problems is to increase corporate social responsibility (CSR) performance. Therefore, our aim in this study is to investigate ...  Read More

Managerial Ability and Investors Protect: Test of Stimulating Decision-Making Functions by Devil's Advocate Theory

Mohammad Mehdi Mohammadi; Mehdi Safari Gerayli; Maryam Shahri; Hasan Valiyan; Farhad Dehdar

Volume 6, Issue 3 , May 2022, Pages 83-115


  The efforts of the developers of capital market laws and regulations over the past years have been aimed at increasing the level of information transparency to create more symmetry between companies and shareholders so that they can be more attractive to investors to invest in the stock market. But given ...  Read More

Investigating the Relationship between Information Asymmetry and Political Communication with Investment Efficiency in Tehran Stock Exchange

Abdolrasoul Rahmanian Koushkaki; Sadegh Bahremandjouy

Volume 6, Issue 3 , May 2022, Pages 116-141


  The primary purpose of this study is to investigate the relationship between Political Communication and Information Asymmetry with the efficiency of investment in companies listed on the Tehran Stock Exchange. To achieve the above goal, two hypotheses were formulated. To test research hypotheses, a ...  Read More

Credit Scoring Active Telegram Channels Offering Stock Signals

Babak Sohrabi; Ahmad Khalili Jafarabad; Saba Orfi

Volume 6, Issue 3 , May 2022, Pages 142-164


  The impact of personal judgment on the assessment of an individual’s financial situation has been drastically reduced through the development of credit scoring. The systems are capable of deciding based on an applicant’s total score which is a combination of several factors and indicators. ...  Read More