نشریه تحلیل بازار سرمایه
سال سوم شماره 1 (پیاپی 8، بهار 1402)

The purpose of this study was to provide amodel for auditors' professional judgment by emphasizing their personality traits with a hybrid approach.The present study is fundamental in nature,which has been done using a hyper-combined qualitative method.A meta-combination is a qualitative study that examines information and findings extracted from other qualitative studies related to asimilar topic.As a result, the sample for metacomposition consists ofselected qualitative studies based ontheir relationship with the research question.The results of the present study show the extraction of 110 open source code, 41 subcategories and 6 main categories.By categorizing the concepts and classifying them, the categories and subcategories of personality traits affecting the professional judgment of auditors were identified. Thus, the category of commitment and adherence to principles includes subcategories: honesty, integrity and adherence toethical principles,accountability including subcategories: accountability, explanation of responsibilities and gaining trust, Machiavellianism including subcategories: power-seeking, pragmatism, attention to means To achieve the goal, personal control over affairs, reliance on objective facts, reliance on rules and regulations and distrust of others, the category of internal factors including subcategories: self-confidence, focuson detail, individual and social personality, creativity,perception of people Towards the auditor's emotionalreactions, subjectivism,focus onprofessional competencies and accuracy in performing the audit work,experience categoryand simplificationof complexitiesincluding subcategories: simplification of complexities, relevant andunrelated information,exceptions, expertise,reliance on audit history,High power of information processing,creating reliablesolutions,crisis management,reliable decision making, interpreting information andrecognizing effective criteria and independence category includingsubcategoriesselectivity and compatibility,auditor neutrality,nonbias, protectionof shareholders'interests and lack of grouployaltyAs categories andsubcategories Categoriesof personality traits influencing the professional judgment ofauditors were identified.

Internal auditing is still an emerging profession. Internal audit plays an important role in helping organizations to achieve their goals and protect their assets (Al-Qudah et al., 2019). In addition, internal audit has become a critical management tool to achieve effective control in organizations (Behren and Ulrich, 2019). The main purpose of this research is to examine and explain the relationship between internal audit and profit stability in companies listed on the Tehran Stock Exchange. Profit stability means the repeatability of current profits. The higher the profit stability, the greater the company's ability to maintain future profits. The period of this research is between 1387 and 1396, which includes two five-year periods, 5 years before the requirement of internal audit and 5 years after that for companies admitted to the Tehran Stock Exchange. which was used by using multivariate regression analysis method using Limer and Hausman's F test with the help of STATA software. In this research, the model of Francis et al. (2005) has been used to measure the stability of profits, and the data of 109 companies have been used to test the hypothesis. has been significant.

The Legal claims of companies have increased during the Covid-19 era and have caused disruptions in the accounting system of companies. The most important reason for conducting this research is to provide a qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing the legal claims of the company during the outbreak of Corona. The research method was carried out using qualitative mixed methodology (critical evaluation method based on Multi Grounded Theory) in MAXQDA software. Financial flexibility has participated in the corona pandemic with the aim of reducing lawsuits in order to be able to identify its components, effective factors and consequences. The studied population of this research can be experts and specialists working in companies admitted to the stock exchange and expert professors in the fields of accounting, auditing, economics, financial engineering and financial management. The results of the research show that the components of "accounting conditional conservatism with the functional status approach"; "accounting conditional conservatism with the ideal significance approach"; "company legal claims with the approach "Performance status"; "Company lawsuits with the ideal importance approach"; "Financial resilience with the functional status approach" and "Financial resilience with the ideal importance approach" have an important place in the qualitative model of conditional accounting conservatism and financial flexibility with the aim of reducing lawsuits. Company law in the era of covid-19 with critical evaluation method based on Multi Grounded Theory.

The purpose of this study was to investigate the moderating role of job worries and company life cycle on the relationship between CEO ability and investment in intellectual capital. The life cycle of the company is done using the four divisions of growth, maturity, decline and stagnation. The CEO's ability has been done using Dimerjan (2012) model and data analysis technique and Nadim et al. (2021) approach was used to measure intellectual capital.The statistical population of this study was all companies listed on the stock exchange in the period 2013 to 2020. The statistical sample was selected by systematic removal method for 149 companies. The statistical software used in this research was EV 10 version. The research method was applied in terms of purpose and post-event in terms of data collection method. Data analysis was performed using the panel data technique.The results showed that there is a significant relationship between the ability of the CEO and investing in intellectual capital so that capable managers pay more attention to investing in intellectual capital. Managers' job concerns undermine the link between the CEO's ability to invest in intellectual capital. It was also found that the life cycle in the growth phase leads to strengthening the relationship between the ability of the CEO and investing in intellectual capital, and in other stages of the life cycle, including maturity, amplification and stagnation, the relationship between the ability of the CEO and investing in intellectual capital is weakened.

In this thesis, modeling and forecasting of stock market fluctuations using the combination of neural network and conditional variance patterns (case, Tehran Stock Exchange) have been used from April 2008 to April 2012. According to the predicted results, this hypothesis is confirmed, but its accuracy is not as large as the composition of the neural network and the conditional variance pattern. In the return time series, both GRACH and ARCH conditional variances are rejected, but in the GRACH time series, ARCH is rejected. Given the artificial neural network simulation and conditional variance, the error value of the least squares is the return value of 18, that is, an error is required to estimate future returns. An important parameter of the opacifying factor is the dependence of our input and output at each stage, which indicates a number close to 1 and shows a complete dependence. According to the artificial neural network simulation and conditional variance, the least squares risk error value is 0.001, that is, to estimate the returns for the future, this error is error. Another important parameter of this regression table is R, which shows the dependence of our input and output in each stage, where 0 means a random relationship and 1 means dependence.

This research has compared effect of financial health indicators from the perspective of deterrence and opportunism in income management behaviors, based on the analysis of data from 320 companies during the years 2010-2020 using Eviews software in companies with different investment opportunities. To test the hypotheses of the statistical population using the middle of 4 methods MEQLDTA, MB, PPEQGMEQLD and GrowthPPE, and classified into two groups of companies with high and low investment opportunities. Hypotheses tested in OLS and ARMA methods. Then, based on the cumulative analysis of financial health factors, these variables were weighted. The results show that the variables of ROA with weight of (-7), RER with weight of (-4) and LDR with weight of (-3) were respectively effective in playing the role of deterrent from income management motivation. On the other hand, variables of LEV with weight of (+6), DLOSS with weight of (+5) and INDIR with weight of (+4) were respectively recognized as effective factors on the opportunistic behavior of income management in companies with different investment opportunities. In companies with low investment opportunities that are separated by MB method, based on the optimal value of the coefficient of determination and the negative relationship of financial health indicators, it is more likely that this group has high financial health based on the inhibition of income management’s motivation. On the other hand, the findings show that in companies with low investment opportunity separated by the Growthppe method, the opportunistic behavior of income management is more evident.

The purpose of this research was to examine the relationship between investor sentiments and excess returns in companies listed on the Tehran Stock Exchange. The geographical area of this research was the companies accepted in the Tehran Stock Exchange and the time area was the years between 2014 and 2019. The current research is in the category of applied research, if the classification of types of research based on nature and method is considered, the current research method is in the category of descriptive research in terms of nature, and in terms of method, it is considered in the category of cause and effect research. In this research, the library method was used to collect data and information. In the data section, the research was done by collecting the data of the sample companies by referring to the financial statements, explanatory notes and the stock exchange monthly. Based on the systematic elimination method, 107 companies were selected as a statistical sample. Multivariate regression test was used to confirm and reject the research hypotheses (Eviews software). The summary of the research results showed that there is a significant relationship between investors' sentiments and excess returns in companies listed on the Tehran Stock Exchange.

Priceconcurrency is a relative measure of company-specific information compared to market and industryinformation, which is reflected in stockprices, and due to its close connection with economic development and growth and capitalmarketstability.it is a relatively new field in economicresearch.And financial isconsidered and taken into consideration.In this research, the effect of the tenureof the auditor on the relationship between institutionalshareholders and the simultaneityof stockprices has been investigated.The method of this research is descriptive ofcorrelationtype and practical in terms of purpose.The statisticalpopulation ofthis researchconsists of thenumber of companies admitted to the Tehran StockExchange, which were active inthe stockexchange between2015and2019.In order to determine the appropriate samplesize and homogenize the statisticalpopulation, the systematicelimination methodwas used, after applying the relevant criteria, 105companies in the Tehran Stock Exchange were selected as a statistical sample. All analysissteps have been done inEviews10and Stata14.5econometricsoftware with regression test.Thefindings from the first hypothesis of the research show that institutional shareholders do not have a significanteffect on the simultaneity of stockprices.The findings of the secondhypothesis of the researchshow that the tenure of the auditordoes not moderate therelationship betweeninstitutional shareholders and the simultaneity of stockprices.The resultsshow that the increase in the ownership percentageof institutional investorsincreases the institutionalcontrol bythis category of investors in the stockexchange, and the higherthe ownershippercentage of institutionalinvestors in a company, themore the possibility of interference andseizure of the flows.It limits thcash of thecompany forthe managers,which reducesthe specificrisk of the company by themanagers, and as a result, it leads tothe reduction of R2and finally leads to the reduction of the stockprice simultaneity.