Investigating Budgeting Process and Budgetary Control System within Organizations: A Study with Reference to Indian Listed Companies and Financial Institutions

Alireza Kaab; Anzer R.N

Volume 7, Issue 2 , 2023, Pages 1-21

  Today, budgets are considered by many as a powerful tool to conduct and control an organization's internal and external affairs. Budget, budgeting, and budgetary controls are the priority of every manufacturing and service entity. Top management in organizations uses budgets to monitor and control the ...  Read More

Comparing the Effect of Information Quality on Economic Profit and Accounting Profit with the Artificial Intelligence Approach

Fatemeh Parvaneh; Roya Darabi; Shahram Chaharmahali

Volume 7, Issue 2 , 2023, Pages 22-47

  Profit is one of the financial statement items that significantly impact user decision-making and has received a lot of attention. Evaluating goal achievement is one of the essential aspects of any economic activity. With the increasing progress of economic activities and the need for more accurate evaluation ...  Read More

An Analysis of the Board of Directors Network Relations Regarding Determination of their Tax Policies Planning

Reza Taghizadeh; GholamReza Rezaei; Mohammad SadeghzadehMaharluie

Volume 7, Issue 2 , 2023, Pages 48-67

  Tax is one of the primary sources of government revenue which is a principal part of the government budget and is considered an inevitable part of corporate payments. The Board of directors is one of the chief decision-making groups in determining corporate tax avoidance. Therefore, the relationships ...  Read More

Predicting Optimal Portfolio by Algorithm Analysis Systems

Mehdi Mehdi darvishan; Mohammadreza Abdoli; Mohammad Mehdi Hosseini; Esmail Alibeiki

Volume 7, Issue 2 , 2023, Pages 68-93

  Choosing the proper investment mechanism is one of the main tasks of any investor that requires careful analysis and research on all available information. Since no investor exactly knows whether his or her expectations for a particular stock return will be met, they need to build their strategy in such ...  Read More

Ranking Psychological Theories with the Accounting-based Approach to Contingency Management using AHP Technique

Zahra Kohandel; Mohammad Mehdi Momenzadeh; Leila Zamanianfar; Marjan Ghafarifard

Volume 7, Issue 2 , 2023, Pages 94-121

  The theory of psychology focuses on the explanation and prediction of individuals by examining specific behavior rather than the expression of an organization or society and on non-objective phenomena rather than an objective, and its importance for the management of the contingency arises from the fact ...  Read More

Integrated Modeling of Causes and Consequences of Forward-Looking Information Disclosure in Annual Reports

ََAkram Taftiyan; Fatemeh Mansuri Mohammadabadi

Volume 7, Issue 2 , 2023, Pages 122-151

  The forward-looking information disclosure presents the information that enables the beneficiaries to evaluate a company's future that might involve financial forecasts and uncertainty. This affects the company's performance and decreases the stock return volatility. The present research aims at integrated ...  Read More