ghodatolah talebniya

Relationship between Income Quality and Cost of Equity: the Role of Voluntary Disclosure of Non-Financial Information and Sustainability PerformanceThe purpose of this study is to investigate the relationship between income quality (IQ) and cost of equity (CEC) through the role of voluntary disclosure of non-financial information and sustainability performance (SP). SP indicators (60 indicators) are used in three economic, social and environmental dimensions to measure the voluntary disclosure of non-financial information at both retrospective and prospective levels and SP, and the data of 120 firms in the period of 2015-2021 have been used to calculate research variables. The results of data analysis using multiple regression and panel data method indicate that the IQ does not have a significant effect on the CEC, which is observed by entering the adjusting variables (voluntary disclosure and SP). Voluntary retrospective and prospective non-financial information and SP have a significant impact on the relationship between the IQ and CEC.

Regarding constrained resources and consequently the developing significance of growing funding performance, on this research, the connection among funding performance and economic constraints and company governance has been investigated. In order to attain this goal, 3 hypotheses were advanced and structural equations were used to check the studies hypotheses.In this research, OLS regression became used to degree funding performance and economic constraints. The type used on this study for the financial constraint variable became supplied with the aid of using Dr. Baradaran Hassanzadeh according with the Iranian marketplace and the funding performance version is supplied with the aid of using the researchers of this article. Also, the degree of company governance is the awareness of ownership, institutional ownership, board independence and authority ownership. This studies became performed in 129 businesses indexed at the Tehran Stock Exchange, primarily based on facts contained the economic reviews of businesses indexed at the Tehran Stock Exchange among 2007 and 2017. The consequences confirmed that funding performance has a widespread courting with company governance and financial constraints.

The taxable income of legal persons is a critical issue in Iran as this sector plays a dynamic role in economic, social, and cultural activities in the society. The major problem of this study is the gap between the amounts of taxable income calculated by taxpayers and the Tax Administration. Field and bibliography methods besides Pearson Correlation Test were used, and all four hypotheses of research were confirmed. Accordingly, the reasons for the difference or gap between declared taxable income and assessed taxable income include breach of direct tax law by taxpayers, violation of accounting standards by taxpayers, lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by lack of sufficient evidence and documents (including expenses, tax exemptions, and tax incentives) in the hand of taxpayers, ignorance of tax directives, instructions, and regulations by taxpayers. taxpayers.

Organizational performance and thus, organizational value can be improved by running measures which are critical factors of success. Meanwhile, one of the most important organizations, operating in service sector and plays role in development of the country, is banks. It seems that managers with higher efficiency seeking to maximize their performance and consequently, gaining sustainable competitive advantage over their competitors. Then, it is expected that management efficiency could moderate the relationship between long term performance and sustainable competitive advantage. The present study arguably aims to develop a model of long term performance of commercial banks from sustainable competitive advantage perspective, focusing on role of management efficiency. The research hypotheses are tested using a sample of 23 listed banks in Tehran Stock Exchange over the period of 2011 to 2018 and employing multivariate regression model. Data analysis is performed by Eveiws-10 software. The results suggest that the identified factors for long term performance of commercial banks, including financial performance (economic added value) and profitability indices (Tobin’s Q ratio, return on asset, and return on equity) also affect sustainable competitive advantage of the bank. Moreover, management efficiency moderates the relationship between long term performance of commercial banks (economic added value, Tobin’s Q ratio, return on asset, and return on equity) and the bank’s sustainable competitive advantage. As the coefficients obtained for private banks are higher than coefficients of the public banks, it is recommended that the banks move toward privatization, such that the management efficiency would be increased.

The sustainable growth and development of the capital market has always been considered as one of the strategies of countries to create economic stability. However, the existence of behavioral biases in decision-making in the capital market has made this market less productive, especially in developing countries, and has posed problems, such as inefficiency of macro-level investment and the existence of micro-level financial constraints in a competitive market. Accordingly, the present study aims to investigate the effect of recognizing managers' behavioral biases on Company life cycle models through the gray analytic hierarchy process. The research methodology is hybrid. In the first step, meta-synthesis analysis with the participation of 18 academic experts is used to identify the components of managers' behavioral biases. Then, the identified indicators are examined through Delphi analysis and out of a total of 51 identified indicators, 26 indicators are finally approved. In Delphi analysis, the identified components are examined and it is found that recognizing the CEO's utilitarian behavioral biases can lead to an increase in the Company life cycle. Then, in the quantitative part, hypotheses are formulated according to the results of the qualitative part. In this regard, 101 companies have been investigated from 2012 to 2019 and the results show that the management of real and accrued profits has a negative and significant impact on Company life cycle.

Ranking of a company's financial information is one of the most important tools for identifying strengths and weaknesses and identifying opportunities and threats outside the company. In this study, it is attempted to examine the financial statements of companies to rank and explain the transparency of financial information of 198 companies during 2009-2017 using artificial intelligence and neural, fuzzy and neural-fuzzy network models. Accordingly, the best method to rank financial information transparency is selected. For this purpose, the information about companies in different industries is first sorted using the corporate financial statements in Excel software and then, the ranking of companies in each industry is determined on a scale of 1 to 5 in terms of financial and technical strength in the form of a diagram. In order to rank companies with artificial intelligence, the information obtained has been entered into Matlab software and neural, fuzzy and neural-fuzzy models are then implemented. After reviewing descriptive statistics and Fisher's test, companies are ranked. According to the results of the research, the best method for ranking is the neural method and the neural-fuzzy method. The results of the neuro-fuzzy method with 0.01 distance from the results of the neural method provide the best results after the results of the neural method. But in the fuzzy method, the ranking is far from the intended results and is not suitable for ranking of financial information.