zahra bineshian

The purpose of this research is to provide a model for evaluating and evaluating various types of intelligences affecting investor decisions and identifying their components, including spiritual intelligence, cultural intelligence, ethical intelligence, emotional intelligence, organizational intelligence, business intelligence and financial intelligence. For Data collection was done using two methods of librarianship and critical evaluation (checklist). The surveyor developed a questionnaire and distributed it among 300 of the brokers and investment companies in Tehran Stock Exchange. Data analysis was done by SPSS software and charts by EXCEL software. Structural equation design and analysis was performed by AMOS software. The Kolmogorov-Smirnov test was used to measure normality and the SEM structural equation modeling technique was used to provide the model. The results indicate that emotional intelligence, business intelligence, financial intelligence, ethical intelligence, cultural intelligence, organizational intelligence, spiritual intelligence affects investment decisions, so that emotional intelligence with factor load of 0.554, business intelligence with factor load of 0.368, Financial intelligence with factor load of 0312 has had the most impact on investor decisions, respectively.

Intelligence is recognized as one of the criteria for investing in capital markets and its proper use can, while controlling risk, increase the attractiveness of the capital market for investment decisions. The purpose of this research is to analyze the schematics of equity investor investment predictions based on Q (Q). This research was conducted during the one-year period 1396-1397 with the participation of 17 stock brokers. In this research, 20 propositions related to investment intelligence were identified through content analysis in research articles related to the research topic, and then, based on the analysis of the QA statements, identified by factor analysis and the Varimax method, using software (SPSS) they got. Based on the results, 20 investment investment propositions were categorized in the form of 3 mental patterns. The results show that knowing the mental priorities of intelligence in investing can help brokers create high-yielding investments for shareholders and make them more personalized analysis than investment positions in the capital market.

Today, investors consider a wide range of factors for choosing an investment. Effective factors on investor decisions are wider than ever before and the results of these decisions will have an impact on the lives of people. In this research, the role of the role Subjective behaviors based on economic behavior and financial intelligence have been investigated on the investment decision process. In this regard, the effect of indicators of behavioral behavior based on economic behavior and financial intelligence indicators on investor decisions was investigated. To collect information from Two library methods and a researcher-made questionnaire were used D. The surveyor developed a questionnaire and distributed it among 300 employees and investment companies in the Tehran Stock Exchange in the second half of 1997. Data analysis was performed using combining methods of genetic algorithm and neuro-fuzzy inductive inference system.using.MATLAB.software.
The results indicate that the more biased behaviors based on economic behavior are more controlled and financial intelligence will be strengthened, better investment decisions will be made. Among the subjective indicators based on economic behavior, the liquidity stagnation with a coefficient of 0.843, the highest impact Negative and among the financial intelligence indicators, the analysis of changes in the index of total market efficiency with a coefficient of 0.863 had the greatest impact on investment decisions. Ultimately, the investor can achieve the desired result by knowing the investment paths (0.743).

Answering the question of whether the accounting profession in Iran is prepared to accept International Financial Reporting Standards? It should be said that the success of IFRS in the field of balancing financial accounting still requires further approval. In order to use IFRS, an appropriate set of qualified and qualified accountants and auditors is required. But in Iran there are relatively few managers whose members have received their degree with extensive studies of the best universities. The bookkeeping profession has expressed concern about the ability of Iranian accountants to IFRS over the general level. Iranian universities do not provide IFRS-related training courses and IFRS training is very different among these educational institutions. As a result, the recruitment of skilled workers can be difficult for companies, because we face a shortage of IFRS specialists. In order to overcome this problem, the technical dimensions, as well as the reasoning and accounting models behind IFRS, should be fully integrated into the curriculum of the universities of Iran. Regarding whether accounting standards developed from advanced industrial countries are appropriate if the indigenous concerns are not considered appropriate for developing countries such as Iran. There are contradictory findings in previous studies on the impact of IFRS acceptance on the accounting profession. Regarding acceptance of IFRS in Iran, it can be said that, despite the permission of companies since the beginning of 1392 to provide financial statements in accordance with international standards, there has been little encouragement from the companies for this issue. It seems that in the context of reporting to IFRS, there should be several meetings with the presence of the Securities and Exchange Organization, the Audit Organization, the Iranian Society of Accountants, and the companies of the IRS, with the presentation of the plan and strategy clearly and accurately identifies the transition period, this action has been scored.

In this study we present a modle to show the impact of financial intelligence and behaviors tendencies of invester`s decisions based on the theory of planned behavior. statistical community in this research is Tehran stock exchange.the data collected through Standardized questionnaire including,investment decisions that distributed among active investors in Tehran stock exchange in the second half of the 1395 were distributed.analysis of data is based on t-test and using spss 23 , smart pls3.to assess normality we use the kolmogrof-smirnof test.the results show that variables such rational behavior,the behavior of the messes,reaction,behavior based on experience and trial and error behavorial based on behavorial and attitudinal trends,norm behaivior perceived behavior control based on financial intelligence and eventually effect investment decisions. The impact of behavioral tendencies 0.822 and financial intelligence was 0.810 and behavior tendency to have a greater impact on investment decisions is financial intelligence.

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…