Journal of New Applied Studies in Management, Economics & Accounting
Volume:5 Issue: 4, 2023

In less than 10 years, the mobile phone has become an essential part of our daily lives. It is no longer a luxury item and has become one of the most commonly used daily consumer goods throughout the world. For the growing significance, there is enormous research work in many countries in this field but as compare to India, Specifically Kolkata there is still some lacuna of this emerging field of research work. This study aims to make an approximation of the consumer buying decision and identify how the proposed research attributes influenced consumer buying behavior. The methodology used to achieve these objectives is based on primary data collection and the analytical part of this study is based on Statistical analysis whose platform is SPSS. Analysis of the results obtained from a representative sample of 157 mobile phone users shows that the consumer buying decision can be predicted according to proposed research attributes where consumer buying of either store shopping or internet shopping channels.

The main purpose of this research is to investigate the effect of environmental uncertainty on the relationship between the value of cash and the financial distress of companies listed on the Tehran Stock Exchange. The current research is a part of applied research in terms of its purpose. In terms of nature, it is part of review research. In terms of the type of reasoning, it is a part of analogical-inductive research. From the perspective of time, it is part of retrospective research. In terms of the duration of the research, it is part of the combined method. The statistical population of the current research is the companies listed to the Tehran Stock Exchange, after removing the restrictions, 130 companies were selected as a statistical sample. The period under investigation is between 2016 and 2020. With the occurrence of global financial crises in recent years, especially in the last two decades, financial and economic scientists use different methods to study and predict the financial status of economic enterprises. Today, with the globalization of the economy, competition has become one of the main mechanisms of the market. The results of the first hypothesis test of the current research show that there is an inverse and significant relationship between the value of cash and financial distress of companies. In other words, with an increase in the value of cash, financial distress decreases, and on the contrary, with a decrease in the value of cash, financial distress increases. The results of the second hypothesis test also indicate that environmental uncertainty has a significant effect on the relationship between the value of cash and the financial distress of companies.

purpose of this research is to investigate the evaluation of information technologies in order to show the key role of information technology in organizations. The research method used is a library approach that has been conducted through the review of the existing literature of library studies, in this regard, previous researches that were related to the research topic were identified and examined, and after analyzing the previous findings, the results of these studies show that Considering that information technology is one of the enablers of businesses, therefore, the contribution of information technology in the organization is undeniable and it doubles the need to examine and measure the business value of information technology. This research aims to formulate a scientific framework to determine the business value of information technology and its focus is to find a theoretical basis for explaining the value of information technology in business and measuring the contribution of information technology in the performance of the organization and in understanding what kind of valuable information can meet the decisionmaking needs related to Information technology helps.

The purpose of this study, investigating the effect of financial constraint on the relationship between uncertainty and the amount of investment of companies listed to the Tehran Stock Exchange. The statistical sample includes 82 companies during the period from 2011 to 2020. Hypotheses testing was performed using linear regression and panel data along with the random method, using Eviews 9 software. The research results showed that the financial constraint moderate the inverse relationship between uncertainty and company investment.

Dividend policy is one of the most important topics in financial literature; Because dividend represents major cash payments of companies and is considered one of the most important options and decisions for managers. This research has focused on the purpose of division policies and factors affecting it. The method of this research is a review. The results show that paying dividends to common stock owners is one of the ways that the company can directly affect the wealth of shareholders. Therefore, the purpose of implementing such a policy is to determine the role that policy plays in maximizing the shareholders' wealth. Since the dividend policy is influenced by several factors, paying all the profits to the shareholders will not mean maximizing the wealth of the shareholders. And on the other hand, the annual profit of the company is divided into two parts, that is, a part of it is given as dividend and the other part is meant for the accumulated profit account; The board of directors can use the dividend policy as a guide.

The main purpose of the current research is to investigate the effect of major shareholders' ownership on stock price concurrence with emphasis on the quality of information disclosure of firms listed on the Tehran Stock Exchange. The current research is a part of applied research in terms of its purpose and a part of review research in terms of its nature. In terms of the type of argument, the pamphlet is deductive-inductive research, and in terms of the time dimension, the pamphlet is retrospective research. In terms of the duration of the research, it is part of the combined method. The statistical population of the current research is the companies listed to the Tehran Stock Exchange, after removing the restrictions, 110 companies were selected as a statistical sample. The period under investigation is between 2012 and 2020. In some cases, it has happened that investors and stock market activists combine information to gain profit and increase efficiency, or conduct transactions by distributing information to each other. Now, in the meantime, the simultaneous discussion of stock prices also shows itself because the prices that exchange hands between the stock market participants and carry out transactions reflect the progress or retreat of the market. The results of the first hypothesis test indicate that the ownership of major shareholders has an inverse and significant effect on the simultaneity of stock prices. In other words, with the increase in the ownership of the major shareholders, the synchronicity of the stock price decreases, and on the contrary, with the decrease in the ownership of the major shareholders, the synchronicity of the stock price increases. Also, the results of the second hypothesis test indicate that the quality of information disclosure has an effect on the relationship between the ownership of major shareholders and the simultaneity of stock prices.

Financial technologies (FinTech) are currently transforming the entire financial industry and have the potential to change not only the principles of some financial products, but also the basic features of the financial system. Fintech plays an important role as a financial intermediary for society and people's daily activities around the world. Some of the innovations in business processes and financial technology include artificial intelligence, big data, blockchain, cryptocurrency, initial coin offering, Internet of Things, machine learning and robo-advisory; that in predicting the value of the company and financial helplessness; Increasing transparency and improving the quality and quantity of financial reporting; formation of optimal stock portfolio; Facilitating the attraction of capital; improve cost management and process management; increasing data security; strengthening the effectiveness and efficiency of internal controls, reducing the risk of distortion and audit risk; more accurate and reliable tax forecasts by the government for budgeting; It is also effective to obtain environmental benefits. Considering the leap that the world has had in the use of innovations in the field of financial technology and its potential capacity in advancing the goals of accounting and auditing as well as the formation of start-up businesses in the field of modern financial technologies in Iran, identifying, understanding and predicting people's behavior and encouraging them to accept And the use of these technologies is essential for the development of sustainability and competitive advantage as well as social welfare. The current research, by reviewing related texts and records, describes these theories and factors affecting the use of technology in various dimensions, including personal factors, environmental characteristics, and moderators such as age, gender, and experience of users; Also, the comparison of conceptual models and the evolution of these models has been discussed so far, which is also the innovation and knowledge-enhancing aspect of the current research.