atefeh maleki

One of the methods of working capital management is to maintain the appropriate and optimal level of cash in order to be able to react appropriately in critical situations and keep the company safe from facing the risk of bankruptcy, therefore identifying the factors affecting the maintenance of cash is important Is. The purpose of this research is to investigate the effect of audit committee characteristics on the relationship between the experience of the CEO and the level of cash retention. In this research, 144 companies admitted to the Tehran Stock Exchange between 2013-2014, which were selected by the method of systematic elimination, were examined. In terms of its purpose, the current research is a part of applied research using the post-event approach. The results of the research using the random effects model show that the tenure of the audit committee members does not affect the level of cash retention. But the size of the audit committee and the level of experience of the members of the audit committee have a significant and positive effect on the level of cash retention. Also, audit committee characteristics have an effect on the relationship between CEO experience and cash holding level.

The personal benefit of the managers requires them to keep a lot of cash, which ends up at the cost of losing the interests of the shareholders. Also, keeping cash can save companies from needing expensive external financing for future investment opportunities. The purpose of this research is to investigate the relationship between the CEO's experience and the level of cash retention. In this research, 144 companies admitted to the Tehran Stock Exchange between 2013-2014, which were selected by the method of systematic elimination, were examined. In terms of its purpose, the current research is a part of applied research using the post-event approach. The results of the research showed that there is a relationship between the CEO's experience and the level of cash retention.

Today, people suffer from various psychological pressures in their jobs, and these pressures have somehow been able to cause serious damage to their performance (2). In this regard, Salehi Dashti and Saedi (1399) found that job stress, social pressure and time pressure on independent auditors reduce their job performance. Increasing job stress, social pressure and time pressure on the independent auditor can lead to behavioral responses and thus reduce the quality of work and increase the costs of the audit firm (5). Given the importance of stress on employee performance, researchers are constantly seeking to discover issues and variables that are effective and related to stress. In this regard, it seems that one of the most important and influential issues in stress are personality traits. However, the uncertainty of personality functions and especially the various dimensions in the formation of psychological stress of independent auditors has caused that today the functions of personality traits in the formation of psychological stress of independent auditors are unclear. On the other hand, the differences in the field of personality traits on the process of formation of psychological stress of independent auditors among different personality types are unclear. Given the above, the researcher seeks to answer the question of whether personality traits affect the formation of stress in Employees?

The present study is an applied and descriptive-survey research that was conducted in the field. To conduct this research, 313 people were selected from the independent auditors working in the auditing profession in the year 1 in Tehran (1636 people) by available sampling method and using Krejcie and Morgan table, 313 people were selected as the sample. Finally, 296 questionnaires were collected and analyzed.To collect data in this study, a researcher-made questionnaire of stress with 8 questions was used. The questions of the questionnaire were scored based on a range of five Likert options (strongly agree to strongly disagree). And the Personality Traits Questionnaire (NEO), developed in 1985 by McCurry and Costa. It is a 60-item questionnaire used to assess the five main personality factors. The answer to this questionnaire is based on the Likert scale (very high, high, medium, low and very low). Finally, after distributing and collecting the questionnaires, the data were analyzed using the structural equation method with partial least squares approach (SEM-PLS) using SPSS software version 20 and PLS version 3.

According to the results of the research model and according to the degree of t-relationships, it was found that flexibility, extraversion, agreement and conscientiousness have a negative effect on stress. It was also found that the personality trait of emotional instability exacerbates stress (Table 1). In order to evaluate the fit of the research model, selected indicators were used. In this regard, the results showed that the research model has a good fit in all indicators.

The results of the present Peugeot hash showed that flexibility, extraversion, agreement and conscientiousness have a negative effect on the psychological pressure of independent auditors. The results also showed that the personality trait of emotional instability exacerbates the stress on independent auditors. Undoubtedly, personality traits can influence the process of formation of independent auditors' stress by influencing individual behaviors and attitudes as well as creating different mental and psychological states.In general, it can be said that accountants have high job stress because they face heavy responsibilities, those auditors who have a high score of neuroticism because of characteristics such as negative and irrational thoughts, anxiety, Depression, low self-esteem, and shyness lead to lower control over their work, lower quality of service, and increased errors, resulting in increased stress, which in turn reduces mental health. The results also showed that conscientiousness has a direct effect on mental health. To explain this result, according to the finding of Momeni et al. (16), it can be said that auditors who have high conscience are responsible, with high ability to plan and organize, logical, progressive and conscientious, so mental health. And their psychological well-being is further provided.

In this study, the effect of macroeconomic variables on the relationship between comparability of financial statements and debt maturity structure in Tehran Stock Exchange has been investigated. The statistical sample of the research, which has been selected by systematic elimination method, includes 114 companies among the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The research is descriptive-correlational and multivariate regression and combined data have been used to test the research hypotheses. The result of the research hypothesis shows that only the money supply affects the relationship between the comparability of cash flows and the structure of debt maturity.

Empirical accounting studies have shown that economic, social and political structures such as legal systems, commercial and tax laws, the nature and type of relations defined in the economy, customs, culture and political system along with capital market pressures, the behavior of managers, auditors, Influences investors, regulators, and other market participants on financial reporting. The purpose of this study is to investigate the effect of macroeconomic variables on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population is member companies of Tehran Stock Exchange, of which 166 companies (1162 years-company) were selected as a sample. Ives, the research hypothesis was tested. The results show that macroeconomic variables (GDP, inflation rate and money supply) affect the financial flexibility of companies.

The purpose of this study is to examine the relationship between comparability of financial statements and debt maturity structure in Tehran Stock Exchange. The statistical sample of the research, which has been selected by systematic elimination method, includes 114 companies among the companies listed on the Tehran Stock Exchange during the years 1392 to 1398. The research is descriptive-correlational and multivariate regression and combined data have been used to test the research hypotheses. The results of testing the research hypotheses showed that there is a positive and significant relationship between profitability, comparability of operating cash flows and debt maturity structure. Thus, it is necessary to prepare reports to facilitate the comparison of financial statements on the one hand and to train market participants in order to understand the importance and use of this qualitative feature on the other hand.

Political economy is an important field in the scientific study of social phenomena. This method considers the formation of social phenomena as a result of political and economic components. According to the theory of political economy, in most market-oriented economic societies, business units are the focus of economic, social and political interactions between different groups. Therefore, the purpose of this study is to investigate the effect of political relations on the financial flexibility of companies listed on the Tehran Stock Exchange. The study population of member companies of Tehran Stock Exchange with respect to special restrictions, from which a sample of 166 companies active in the Tehran Stock Exchange was selected. The time domain of the research includes a seven-year period based on the financial statements of the studied companies during the years 1392 to 1398 and to test the hypotheses, multivariate linear regression method using EVIEWS software version 9 has been used. . The results show that political communication does not affect the financial flexibility of companies.

Nonverbal behavior plays an important role in the interpersonal relationships of people who are from different countries and different sex. This cross-cultural study aims to investigate the knowledge of nonverbal cues in Iranian and Italian people taking into account the gender differences as well. a non-verbal questionnaire was utilized in order to evaluate the knowledge of nonverbal cues in samples of 360 Italian and 360 Iranian participants. The results exposed that, the Italian group got a higher rating in nonverbal cues than Iranian one, which means different cultural backgrounds affect the individuals’ knowledge of non-verbal cues, and also in the Iranian group, the women received higher rates than the men, indicating that the women have more non-verbal decoding accuracy compared to the men.

In this paper, the governing equations of sea waves are analyzed nonlinearly and the energy extraction from the waves in the Lark and Faror islands in the Persian Gulf is determined. According to the data in the last 31 years, the waves of these two islands have the most incidence for the height of 0-0.4 m and 0.4-0.8 m corresponding for the time periodicity of 2.4-3 s and 3-3.6 s, respectively. Therefore, waves with an average period of 3 s and a height of 0.5 m are used in the design process. The Cylindrical Energy Transfer Oscillatory (CETO) mechanism is chosen and the conceptual design is carried out with an in-house FORTRAN code, in which the results are in favorable agreement with the available experimental data. Investigations show that optimum power production requires the range of 2.8 to 3.2 for the ratio of the height to the radius of the buoy. Also, it is possible to access 25 kW power for each mechanism in the optimum conditions.