فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 43 (پاییز 1399)

The present study examines stock trading strategies based on macro fundamental analysis: using the Markov model of dynamic switching in companies listed on the Tehran Stock Exchange in the period 1391-1397 (117 companies). For this purpose, using the field survey and document mining methods, the extracted information has been tested and analyzed using descriptive statistics methods and panel data model (logistic regression). The results of the hypothesis showed that the risk factor, size factor, book value to market ratio and investment factor is the determining factor in predicting the return on value stocks. Also, risk factor, book value to market ratio and investment factor is the determining factor in predicting growth stock returns. We also proved the results economically based on the fundamental analysis of the Markov dynamic switching model.

Today, organizations should discard old & obsolete knowledge and apply new technologies to survive and provide competitive advantage. In this regard unlearning context play main role in empowering innovation in providing services in service organizations such as banks. The purpose of this research is to investigate the role of unlearning context in organizational innovation of Sepah bank branches in Fars. The statistical population of this research is all employees of Sepah bank branches in Fars, which is 1182 people. The research method was descriptive-correlational design and the sample size was determined by using simple pluster sampling and Cochran’s formula. Sample T-test, structural equation modeling & pearson correlation coefficient was used to analyze the data and test the hypotheses. Findings showed that the level of unlearning context was lower than desired level. The level of innovation consists of product process and administrative was lower than desired level too. Finally, the results showed that Unlearning context was positive and significant predictor of product innovation in Sepah bank branches in Fars province.

The purpose of this research was to investigate the relationship between knowledge sharng and organizational innovation in branches of Sepah bank in Fars Province. The statistical population of this research is all employees of Sepah bank branches in Fars, which were 1182 people. the sample size was determined 216 people by using simple pluster sampling and Cochran’s formula. The instrument for gathering data was 2 standard questionnaires (knowledge sharing & organizational innovation). Sample T-test, structural equation modeling & pearson correlation coefficient were used to analyses the data and test the hypotheses. Findings showed that each of 5 dimensions of knowledge sharing in branches of Sepah bank in Fras was lower than desired level. Three types of innovation were lower than desired level. Finally the results of this research showed that knowledge sharing in those branches was positive and significant predictor of organizational innovation in branches of Sepah bank in Fars. So organizational innovation will be improved by increasing knowledge sharing among bank employees.

From ancient times until today, the philosophy of ethics, especially professional ethics has played a very important role in societies, especially the Islamic society, so that one of the ways to continue any profession and activity is the need to observe professional ethics in business. Observance of professional ethics is not limited to the field of accounting and can be observed in many fields such as management, psychology, auditing, medicine, etc. A quick look at accounting approaches can clearly show that the history of ethics and ethics in the field of accounting goes back to ancient times. When the traditional (theoretical) approach to formulating accounting theory paid attention to practical procedures and logic paid less attention to it. However, ethics in the traditional approach also emphasizes the concepts of fairness, truth and justice. It should be noted that the observance of ethical values, especially in the field of accounting, protects information, reports and financial statements from possible intentions in it. In this article, in addition to general definitions of ethics and its effect on behavior, important reasons for providing a suitable solution, the importance of its observance in accounting and its impact on auditing are briefly mentioned.

As a result of these developments, the current century has been registered as information and communication technology. In this era, the level of insight and awareness of the people has increased and all the activities of the explosive population of the world with the advantages of this technology, in the form of communication networks have been balanced and controlled. In this age, the world is connected as a village where people can be informed of the latest news of the day at any time. Information and communication technology has affected all social activities, including entrepreneurship, and has brought about fundamental changes in many of them. Today, entrepreneurship is highly dependent on the platforms provided by information and communication technology and benefits from it. In fact, entrepreneurial activities cause the recognition of needs, creation of ideas and the birth of technologies, and entrepreneurship is the engine of information technology development and technology creation. New inventions. Activities, jobs, cultures and all have been influenced and evolved by information technology. Undoubtedly, entrepreneurship has a major role and a special role in the development of information technology, this technology has also affected entrepreneurship and in other words, has created modern entrepreneurship. In this article, first the characteristics of the communication and information age of entrepreneurship are examined and then the interrelationships between entrepreneurship and information and communication technology are examined.

In today's highly competitive world, organizations are constantly looking for new ways to maximize the performance and effort of their employees. In recent years, organizational citizenship behaviors have received much attention due to the significant effects they have had on the effectiveness and success of organizations. Organizational citizenship behavior is extra-role and spontaneous behavior that puts employees in a position to voluntarily act beyond their job expectations and job descriptions. One of the problems of today's organizations is the lack of trust between employees and managers. In our organizations, especially government organizations, there is a significant gap between employees and management and the demands of the two. The decline in trust in government organizations is one of the issues that causes unmotivated and indifferent employees and slows down the implementation of programs. Now, considering the indifference of employees and lack of trust in organizations and considering that the role of trust can affect the appropriate citizenship behavior and also the sense of justice of the organization, the purpose of this study is to investigate trust building and its role in improving organizational citizenship behavior is.

Joining cities to the collection of sustainable cities is one of the most basic activities that is at the top of the goals of the world's major municipalities. One of the tools for achieving sustainable urban development is the safety management system and urban crisis. The safety management system is an integral part of the management of organizations, especially municipalities, and is involved in all planning, policy-making and decision-making. This coherent system, while protecting the environment, prevents the negative effects of urban service activities on citizens and the urban environment. Some of the benefits of implementing urban safety and crisis management system in municipalities include: identification, control and reduction of air pollutants in urban areas, identification, control and reduction of noise pollution and control and reduction of pollution and soil erosion, reduction Wastewater production and treatment, reduction and management of comprehensive waste in the covered areas, protection of citizens and the workforce working in the municipality, prevention and reduction of accidents caused by the activities of the municipality and contractors covered and creating a suitable environment for sustainable development.

Export plays an important role in economic development and growth of the country. Therefore, a reliable approach to achieve short and long term goals in the companies in today's competitive world can support the company along the path to growth and development and bring the company to a position desirable for its managers and staff. It is important to identify the internal and external factors affecting the export especially the carpet export. Regarding this importance (or given this important), the purpose of this research is to provide a model (or a pattern of) for the Iran Carpet Export Development in Post-JCPOA period. Statistical population of this research is Iranian handmade carpet exporters which amount to 110 people, so census method was used to distribute the questionnaires from which only 86 questionnaires were collected and used for the analysis. Face validity and the construct validity were proved using the management experts' opinions and using factor analysis, respectively, and also the reliability of the questionnaire variables was confirmed by Cronbach's alpha coefficient. Data analysis was performed using SPSS software and Smart PLS. Results show the influence of internal factors (Differentiation, empowerment, cost factors, consumer protection and organizational culture) & external factors (Customer willingness, access to channels, competitive factors, external consumer behavior and sanctions) on export development

The purpose of this study is to investigate the relationship between credit and stock price risk. Independent variables; trade credit dependent variables; stock price risk fall based on negative skewness criterion and stock price risk fall on specific weekly volatility. For data collection, the data of 113 listed companies of Tehran Stock Exchange during the years 2014 to 2018 (565 years – Company) were analyzed and analyzed. The data was extracted from databases and processed by Excel software and then analyzed by Ives software. The results of the testing of research hypotheses indicate that there is a negative and significant relationship between commercial credit with stock risk and stock price risk.

The purpose of this study is to investigate the effect of the establishment of the audit committee and the duality of the CEO's duty on fraudulent financial reporting. It is noteworthy that the time efficiency in this study is limited to the years 1390-1397; also this research has two hypotheses. The research done in terms of the type of purpose is part of applied research and the research method is correlational in terms of nature and content. The research was conducted in the framework of deductive-inductive reasoning and panel analysis was used to analyze the hypotheses. The results of data analysis showed that the establishment of the Audit Committee and the duality of the CEO's duty have a significant and inverse effect on fraudulent financial reporting, ie the re-presentation of financial statements due to fraudulent management incentives; However, the impact of the establishment of an audit committee and the duality of the CEO's role (role separation) on fraudulent financial reporting without management incentives is not significant.