فصلنامه رویکردهای پژوهشی نوین در مدیریت و حسابداری
پیاپی 46 (زمستان 1399)

The present study aimed to investigate the effect of digital finance on household consumption. The statistical population of this study is unlimited. Therefore, the sample size was obtained using Cochran's formula with an error of 0.07 and a confidence level of 196 at 95%. The realm of time is from 1394- 1399. The research is applied in terms of purpose and descriptive-survey in terms of research method. The data collection tool is a questionnaire. A total of 250 questionnaires were selected from the sample size. In order to analyze the data and results, SPSS software version 26 was used. To normalize the data, Kolmogorov-Smirnov test and to test the research hypothesis, Pearson correlation coefficient and test. Analysis of variance was used. Findings show that there is a significant relationship between digital finance and household consumption. And from the analysis of variance, a positive and significant effect was extracted between digital finance and household consumption.

The main purpose of this study is to investigate the effect of managers' ability on the risk of stock price falls by considering the role of the CEO's tenure and product market competition. The statistical population of this research is the companies listed on the Tehran Stock Exchange and its statistical sample includes data of 105 companies for the 8-year period of 2011-2018. Sampling method is systematic elimination method. The method used to estimate the model is the multivariate regression method using the combined data method. The results showed that the ability of managers has a significant effect on the risk of falling stock prices. The results also showed that considering the moderating role of the CEO's tenure, the ability of managers has a significant effect on the risk of falling stock prices. Other results showed that considering the moderating role of product market competition, the ability of managers has a significant effect on the risk of falling stock prices.

Today, companies with superior performance in various industries are moving towards retaining customers and gaining their loyalty, because most markets are in their maturity stage, competition is increasing and the costs of attracting new customers have increased sharply. Even though there is ample evidence that customer retention has a major impact on customer life cycle value, profitability, and overall corporate performance, customer retention has often received little attention among researchers and professionals in attracting customers. Retaining customers and gaining their loyalty is considered vital to the continuation of the business and plays a central role in the development of business relationships. However, customer retention is specific to each company and is rarely recognized in existing customer retention models. Because companies providing human resource management services act as an enabler in the labor market and oversee the recruitment, retention and promotion of the most valuable asset of any organization, namely - manpower - and customers from both sides of the labor market (employers and job seekers) And therefore need to use proven customer retention strategies in both business-to-business (B2B) and business-to-customer (B2C) service contexts, so this article is an analytical review, introducing and explaining principles of customer retention and strategies used by international businesses, specifically dealing with customer retention strategies in the field of services, especially human resources and employment, and finally, solutions have been suggested for designing a customer retention plan in a recruitment agency.

Increased competition in a volatile, turbulent and volatile global marketplace has led companies to move to distant markets around the world to maintain their profitability and growth by gaining market share and earning revenue. Therefore, market orientation in modern marketing sciences has long been considered by academics and professional managers. One of the important issues of market orientation is "customer satisfaction and service quality". Therefore, the present study was conducted with the aim of the effect of market orientation on service quality and customer (student) satisfaction. The present study is descriptive-correlational in terms of applied purpose and in terms of data collection method. The method of data collection is the use of library studies and Internet searches. The statistical population of the study is the students of universities located in Ilam city. The statistical population is 23948 people and the sample size was 378 people using Morgan table. The method of simple random sampling is provided to students through telegram groups. Data collection tools of this study are market orientation questionnaires (Lee et al., 2015) and service quality (Parason et al., 2008) and customer satisfaction (Darzi and Bahat, 2018). The data of this study were analyzed using SPSS and pls3 software. The results of this study showed that market orientation has a positive and significant effect on service quality and student satisfaction and only the hypothesis of the effect of customer orientation on student satisfaction has been rejected

The purpose of this study is to investigate the relationship between earnings information content and earnings stability in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange. After removing the restrictions, 106 companies were selected as a statistical sample. The time Period of the present study is between 1389 to 1398. EViews software and panel regression method were used to test the hypotheses. The results show that there is a significant relationship between earnings stability and earnings information content in companies listed on the Tehran Stock Exchange.

The aim of this study was to evaluate whether banks risk-taking, opportunity cost (capital adequacy ratio) and charter value (the present value of expected bank earnings),affects the dividend payout ratio? By using a sample of 18 banks licensed activity of the central bank, the 7-year period (1387-1393), were studied babes. Each of the hypotheses by using multivariate linear regression and data "pool / panel" has been tested. The results of tests show that between the inverse measure of risk-taking and opportunity cost (capital adequacy ratio), with dividend payout ratio there is a significant negative relationship. These results confirm the view that with reduction of risk-taking and capital adequacy ratio of banks, dividend payout ratio of Bank on the basis of various criteria (dividends to market value of equity, dividends to book value of equity, dividends to net income), to dramatically reduced. But between the charter value of bank and dividend payout ratio of Bank on the basis of various criteria, there is a negative relationship but not significantly. As a result, the increase in the charter value, dividend payout ratio of Bank on the basis of various criteria, will not be affected. The present research is applied in terms of purpose and its research method is "causal" or "post-event". This type of method is used to conduct research that seeks to investigate the cause or causes of certain relationships that have occurred in the past and have been completed.

Today, information systems in organizations produce large amounts of information. Proper and accurate analysis and processing of the information can be effective in the direction of macro management decisions and help managers to make optimal decisions for the success of their organization. Analytical systems and databases are used to process and analyze the information, as well as to facilitate and expedite reporting operations and various queries. Online analytical processing (OLAP) is widely used to visualize complex data for effective, interactive and meaningful analysis. Its power is to visualize huge operational data for interactive analysis. This technology (OLAP) refers to a set of data analysis techniques to view data from different sources in different dimensions, interactively, to support the decision. The growing complexity and volume of data being analyzed imposes new requirements on OLAP systems. In this article, we intend to review the types of online analytical processing systems, relevant reports and updates in this field

This study was conducted to investigate the relationship between board diversity and behavioral characteristics of the board with the risk of future stock price falls due to the quality of financial reporting in companies listed on the Tehran Stock Exchange. The nature and content is cause and effect. The research was conducted in the framework of deductiveinductive reasoning and logistic regression was used to analyze the hypotheses. To collect information, data from 134 companies listed on the Tehran Stock Exchange in the period 1390-1397 have been used. The results of this study show that diversity of education and diversity of board of directors have a negative and significant relationship with the risk of future stock price falls; Management short-sightedness has a positive and significant relationship with the risk of falling stock prices; But the relationship of management conservatism is not significant. The quality of financial reporting also affects and reinforces the relationship between board diversity (tenure and education) and the risk of future stock price falls. In addition, the quality of financial reporting affects the relationship between conservatism and the risk of future stock price falls; But it does not affect the relationship between short-sightedness and the risk of future stock falls.

Housing, as one of the most influential and thought-provoking parts of urban life today, as well as the most effective components in socio-economic systems in the world today, has characteristics that are changing rapidly over time and changing rapidly. Due to the complexity and the existence of numerous problems in the construction industry, organizing and balancing supply and demand in all components of this sector is one of the most important goals and programs of the government. This study builds a model for housing market analysis and by applying different policies and scenarios, analyzes how pricing and price forecasting for Iranian households in housing as an essential economic commodity as well as reducing and improving economic fluctuations. The research is applied research in terms of the type of purpose and the research method is a combination of dynamic systems and econometrics. The results of this study show that housing capital demand increases housing prices over time and both have the same trend. As a result, all hypotheses are proved.

The purpose of this study is to study the relationship between board diversity and the risk of future stock price falls of companies listed on the Tehran Stock Exchange. It is noteworthy that the time efficiency in this study is limited to the years 1390-1397, also this research 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 the research hypothesis test showed that the higher the diversity of task-oriented board (education and tenure), the lower the risk of falling stock prices in the future. The results of this study also showed that the greater the diversity of the relationship-oriented board (gender), the lower the risk of falling stock prices in the future. But age variation has nothing to do with reducing the risk of future stock price falls.