khosro faghani makarani

People employ an internal process to make decisions, a decision–making style. Attribution is the process people use to link events and behaviors to their underlying factors. When humans fail at something, they attribute that failure to reasons and justify it over the lack of control. Optimistic people attribute failure to external, unstable, and other reasons. Dedicated and pessimistic people attribute the cause of failure to inner, stable, and general attributes. In auditing, the effect of these characteristics on judgment, decision–making, and the type of auditor's report and its impact on the decisions of clients of auditor services is essential. So, this study investigated the relationship between attributional styles and the inability to make decisions in auditors working in audit firms and the audit organization.

The current research was applied in terms of purpose and descriptive correlational in terms of method. The statistical population included all auditors working in auditing firms and the auditing organization in 2019. Using the available sampling method, 310 auditors were selected as a study sample. The measurement tools were the Attributional Style Questionnaire (Peterson et al., 1982) and the General Decision–Making Styles Questionnaire (Scott & Bruce, 1995). Data analysis was done using descriptive statistics (mean and standard deviation) and inferential statistics (the Pearson correlation coefficient) in SPSS version 22.

The results showed a negative and significant relationship between the subscales of decision–making inability and attributional styles in the subscales of stability/instability (positive), internal/external (negative), stability/instability (negative), and general/specific (negative) (p <0.01). The highest correlation coefficients were between rational decision–making style and internal/external subscale (negative) (–0.868) and between intuitive decision–making and general/specific subscale (–0.848). There was a positive and significant relationship between the subscales of inability to make decisions and attributional styles in the internal/external (positive) and general/specific (positive) subscales (p<0.01).

Based on the current research findings, there is a significant relationship between attribution styles and the inability to make decisions. It seems necessary to empower decision–making and proper thinking to reduce auditors' problems.

Examining the theoretical foundations of earnings management shows that companies have stronger incentive to use earnings management at the pre-bankruptcy stage. Consequently, accounting-based determinants retrieved from financial statements may be biased factors for financial distress. In this paper, we investigate whether taking into account real earnings management improves specification of accounting-based financial distress prediction models. We test whether the inclusion of such attributes in bankruptcy prediction models improves their predictive ability. We use a sample of listed manufacturing companies in the Iran Stock Exchange during 2008 - 2017. Our findings suggest that the inclusion of earnings management significantly increases the predictive ability of accounting-based financial distress prediction models. Our results show that the real earnings management can provide predictive signals concerning a financial distress and that an abnormal cash flow which proxies for real earnings management can play a relevant role in early warnings of financial distress. These results are of interest to market participants, auditors, regulating authorities, banks and other financial institutions that are interested in financial distress assessment

This study aimed to evaluate the market reaction in times of surplus cash holdings in companies listed in Tehran Stock Exchange took place in 1393.The study sample includes all companies listed in Tehran Exchange Stock from 1388 to 1393.Tehran Stock Exchange statistical method used in this research is panel data to help software Eviews 7 software Excel 2007 .Thus, we conclude that the surplus cash holdings and transactions of trading days, stock returns, there is a direct relationship between the systemic risk And the market reaction is a direct relationship between excess cash holdings there. The findings showed that companies that hold large cash will be increased systemic risk.

In recent years, the debate over taxes on deposits or it’s profits, each time has been seriously attacked by the newspapers and news agencies. These criticisms and objections, although do not support with the scientific and practical evidences, but official authorities always and quickly deny it. They believe that negative real interest rates on bank deposits in recent years and negative effect of tax on those rates is cause of evasion and movement of funds from the banking system to non-productive markets.
This research is based on theoretical analysis; First it informs taxation’s proofs with logical evidences, Then surveys proofs of critics and rejects them.
In this paper, We will prove the necessity of being accessible and easier tax on deposits, then we will deny capital and deposits flighting of the banking system. In this research, money is like blood in the body and financial system specially banks is a blood’s circular system and capitals get banks off when money destroy, hoard or go abroad.

This study examines the relationship between the cash conversion cycle and return on assets in this company from (1382) through (1390).in this research we study the effect of different variables of cash conversion cycle on profitability in this company. these variables consist of: Account Payable period,Inventory Turnover Period,Account Receipt Period. Current ratio, debt ratio, sales growth was considered as a control variable. For analyzing datas and accepting or rejecting each hypothesis we use from pearson and regresun correlation coefficient also we use that for normality. The conclusion of this study shows an inverse relationship between variables of cash conversion cycle and return on assets. it means if account receipt, cash conversion cycle and period of debt payment increase ,the profitability of this company will decrease so managers can create the positive value for shareholders with decreasing period of debt payment, period of inventory turnover, period of demand collection and…