فهرست مطالب سید محمدرضا خلیل زاده

The current study was conducted with the aim of designing a model of financial agility in the supply chain process of companies through the structural equation modeling approach.

The research method is descriptive-applied and exploratory-qualitative in terms of its purpose. The statistical population of this study included managers, business experts, and university professors. The sample included 384 participants who were selected based on Karjesi and Morgan sampling method. The data collection instrument was a semi-structured questionnaire. To determine the validity of the questionnaire, the content analysis approach and interviews with academic experts were used, and to determine the reliability of the questionnaire, both Cronbach's alpha coefficients and composite reliability were used. To analyze the data and explain the research model, first, the fuzzy Delphi method was used to find the effective items of the present study. Then, using exploratory factor analysis, first-order factor analysis, second-order factor analysis, and structural equation modeling (SEM) were used to determine and explain the final model.

The findings of the first hypothesis of this study showed that there is a significant positive relationship between the causal conditions and the central category. The result of the second hypothesis showed a significant positive relationship between contextual factors and the central category. The result of the third hypothesis indicated that there is a significant positive relationship between the intervening factors and the central category. The result of the fourth hypothesis showed that there is a significant positive relationship between core category and key strategies. Regarding the result of the fifth hypothesis, the findings showed that there is a significant positive relationship between the strategy and the expected outcomes. Originality / Value: According to the results obtained in this study, it can be said that based on each of the intra-organizational, technological and human factors in the supply chain process of commercial companies, the expected outcomes of the financial agility model can be achieved.

Corporate social responsibility is related to the company's responsibility to society, people and the environment in which it operates, which goes beyond economic and financial benefits. Corporate social responsibility can be considered as activities that promote profit, social benefit and even beyond the interests of the organization, which has also been considered in the field of law. Therefore, the purpose of this study is to investigate the relationship between CEO power and social responsibility with the moderating role of stakeholder influence in companies listed on the Tehran Stock Exchange. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange between 2015 and 2019 has been used, so that after applying the restrictions in this study, the final sample consisting of 172 companies was selected after measuring the research variables. Multivariate linear regression analysis was used to test the research hypotheses. The hypotheses of research are also tested using Eviews econometric software and statistical techniques and panel data. Generaly, the results of research statistical tests show that there is a positive and significant relationship between CEO power and corporate social responsibility. Also, the results showed that stakeholder influence intensifies the relationship between CEO power and disclosure of social responsibility.

The main purpose of this study is to investigate the relationship between the strengths and weaknesses of social responsibility and the comparability of financial statements. This research is from the perspective of process, the type of data studied and the result from the type of quantitative-applied, from the perspective of purpose and logic from the type of correlation analysis and deductive-inductive and from the perspective of time dimension also from the longitudinal type of event. To test the research hypotheses, the financial information of companies listed on the Tehran Stock Exchange in the period between 2004 to 2018 has been used, so that after applying the restrictions in this research, the final sample consisting of 121 companies was selected. After the operational measurement of the research variables, in the next step, multivariate linear regression analysis techniques have been used to test the research hypotheses. Hypothesis testing is also performed using econometric software (Eviews) and statistical methods of integrated data. The results of statistical tests show that with increasing positive points of corporate social responsibility, the ability to compare financial statements also increases. In addition, the weaknesses of social responsibility Reduces the comparability of financial statements.

The purpose of this study was to investigate the impact of institutional ownership on the relationship between accounting information quality (AIQ) and cost of capital (CC) in listed companies in Tehran Stock Exchange (TSE). The study is descriptive-applied. The statistical population of the study is all companies listed in the stock exchange. The systematic elimination method was used for sampling. Hence, after applying the limitations in this study, the final sample was 128 companies. The data were collected during 2011-2018. Also, in this research, in first, the required information was collected through library and documentary studies. Then, the data needed to test the research hypotheses were extracted from the Tadbir Pardaz software and the Rahavard Novin software. Moreover, Eviews econometric software was also used to analyze the data. In generaly, the results of the model fit showed that there is a significant effect on the quality of accounting information on cost of capital in listed companies in Tehran Stock Exchange. It was also found that institutional ownership had a significant effect on the relationship between the quality of accounting information and the cost of capital in companies listed on the Tehran Stock Exchange.

The purpose of this study was to investigate the impact of institutional ownership on the relationship between accounting information quality (AIQ) and cost of capital (CC) in listed companies in Tehran Stock Exchange (TSE). The study is descriptive-applied. The statistical population of the study is all companies listed in the stock exchange. The systematic elimination method was used for sampling. Hence, after applying the limitations in this study, the final sample was 128 companies. The data were collected during 2011-2018. Also, in this research, in first, the required information was collected through library and documentary studies. Then, the data needed to test the research hypotheses were extracted from the Tadbir Pardaz software and the Rahavard Novin software. Moreover, Eviews econometric software was also used to analyze the data. In generaly, the results of the model fit showed that there is a significant effect on the quality of accounting information on cost of capital in listed companies in Tehran Stock Exchange. It was also found that institutional ownership had a significant effect on the relationship between the quality of accounting information and the cost of capital in companies listed on the Tehran Stock Exchange.

The main objective of this study is to investigate the effect of internal factors include (earnings per share, dividend per share price to earnings ratio, liquidity ratio, return on assets and the capital increase), on the stock price changes of investment companies listed on the Stock Exchange Tehran stock. This research method is descriptive, and since it pays to investigate the possible cause-effect relationships through the conditions and causal factors in the past, placed among the events or retrospective studies. The study population would also be included all investment companies in the financial intermediation industry and ancillary activities, during of the time between 2007 to 2014. For data collection field and library methods. But, for analysis of data used of Excel and Eviews software. Also, by the statistical tests such as correlation and multivariate regression, t-test and Pearson correlation coefficient, used for the tested of hypotheses. The results of the main hypothesis in spite of a relationship between dependent and independent variables proposed a regression model at confidence of 95%, 3 variables of earnings per share, dividend per share and the ratio of price to earnings, liquidity ratio affects more the supply and demand and finally on the price of stock compared to other factors.