نشریه پژوهش های راهبردی بودجه و مالیه
سال چهارم شماره 2 (پیاپی 14، تابستان 1402)

One of the most important qualitative features of accounting information is its reliability. According to the theoretical concepts of financial reporting, reliable information is free from mistakes and biased tendencies. As a result of the reporting scandals, the subject of restatement of financial statements has received much attention in accounting texts and journals. The aim of this research is to provide a suitable criterion for predicting the re-presentation of financial statements using selected financial and non-financial ratios of statistical tests in companies admitted to the Tehran Stock Exchange between 2009 and 2020. For this purpose, 265 companies were selected according to the restrictions. Also, in accordance with the research literature, financial and non-financial ratios have been extracted and classical logit model and meta-heuristic models of neural network and genetic programming have been used to estimate the forecast. The results of the research indicate that, based on the confusion matrix, among the models predicting the re-presentation of financial statements, the efficiency of the presented model due to the combination of financial and non-financial ratios (combined model) with the genetic algorithm is 85.66 percent accuracy. It has a total nose that has the highest predictive power compared to the model presented with logit regression.

The purpose of this research is to identify and prioritize the model of participatory budgeting in the subsystem of university program and budget. The current research is qualitative-quantitative and exploratory in terms of its practical purpose and method. The data were collected in two library and field stages, including semi-structured interview and two-situation-multiple-choice questionnaire, and in terms of data analysis method, in this research, content analysis, thematic analysis, and structural equation modeling technique have been discussed. The theme analysis was identified and refined and reviewed by experts; Then the findings of the research in the two areas of descriptive results of demographic characteristics and descriptive results of the research were analyzed and reported with the help of SPSS and PLS software. Regarding the classification of these factors, which was obtained based on data refinement through PLS software, it shows five dimensions, 9 components and 32 indicators. (sub-component) was confirmed, according to the investigations that were carried out and weighting using multi-criteria decision-making methods, respectively, the dimensions of executive requirements, systems, culture, structure and resources were important, each of these factors has its own component and Key indicators for the realization of the participatory budgeting model in the academic financial system.

The present study was conducted with the aim of designing and validating the agile digital marketing model in the banking industry. For this purpose, a mixed method (qualitative-quantitative) has been used. The statistical population of the research in the qualitative part includes 13 people from the managers of Sepah Bank of Khorasan Razavi province and the faculty members of Farabi University of Tehran University, Faculty of Management, who were selected in a purposeful way, and in the quantitative phase, 400 people were selected by multi-stage cluster sampling in this study. have participated The main tools of data collection in the qualitative part were semi-structured and in-depth interviews and in the quantitative part, questionnaires. The data analysis in the qualitative part was done using grand theory method and using MaxqDA software. Then, in the quantitative part, partial least squares approach and Smart PLS software have been used. The results of qualitative data analysis have shown that the underlying categories of agile digital marketing are: digital banking management, agile digital marketing, competitive advantage, dynamic capabilities, digital service quality, digital marketing software and hardware infrastructure, digital customer orientation, organizational culture, and environmental challenges. Agile digital marketing. The results have shown that the causal conditions include the continuous need for software reforms, the development of software and hardware infrastructure strategies, the flexible infrastructure of information technology and the diversification of the portfolio of products and services. Causal conditions have an effect on background conditions and intervening conditions.

Changes in the country's economic policies can change the company's economic environment. Potentially, the uncertainty about future government policies affects the tax decisions of companies. Uncertainty about the government's economic policies can affect the level of excess cash flows. Uncertainty is always associated with creating some kind of risk for the company and can affect the company's sales and change the level of cash flows entering the organization. Also, the uncertainty of the economic policy can lead to the possible change of the government's tax policies and by changing the tax laws, reduce the tax avoidance activities in the company.The purpose of the research is to examine the relationship between tax avoidance and the value of excess cash flows by examining the moderating role of economic policy uncertainty in companies listed on the Tehran Stock Exchange. The statistical population of the current research consists of 140 companies admitted to the Tehran Stock Exchange during the years 2013 to 2019 after applying the existing restrictions. Multiple linear regression model was used to test the hypotheses.The results show that there is a significant relationship between tax avoidance and the value of excess cash flows. Tax avoidance activities can increase the value of excess cash flows for companies. The findings showed that economic policy uncertainty increases the relationship between tax avoidance and the value of excess cash flows. In years when there is economic policy uncertainty, the company's tax avoidance activities are more and the value of excess cash flows is higher.

Identification and quantification of spillover effect in financial markets is one of the most important topics of financial knowledge. recognizing the spillover channels and measuring spillover effect in financial market will help us to prevent disorder and disruption in markets and by settling stable situation in markets will provide economic growth and welfare. this paper investigates and measure spillover effect at different economic sanction periods. Due to the history of economic sanction imposed by western country at some periods such sanctions were raised and at some periods such sanction declined so for more precise appraisal of sanction role in return spillover, we divided research periods into four sub periods included two periods of severe sanction and two periods of no severe sanction. In this order we collect daily data of sock, currency and gold coin markets for the periods of 2008 to 2022 by applying the VARMA-AGARCH model for measuring and analyzing. Results presents unidirectional volatility spillover effect from currency and gold coin market into stock market and bidirectional volatility spillover effect between currency market and gold coin market. by dividing research periods into four time periods, volatility spillover effect has been seen for second and fourth time periods which are proxy for severe sanction periods but volatility spillover effect has not been seen for first and third time periods which are proxy for no severe sanction periods. results showed direct and positive relation between intensity of economic sanction and volatility spillover effect in parallel markets.

Financial stability is one of the important topics that has been increasingly paid attention to by policymakers in the last two decades. Controlling and improving financial stability requires its measurement. Based on this, the aim of the current research is to "design a model for measuring financial stability in Iran's financial system". In terms of developmental-applicative goal and in terms of asset methodology, it is a quantitative approach, of survey-Delphi type, which was done in two stages of literature content analysis and Delphi. The indexing approach of this research is the construction of composite indices (CCI), which was done in three stages. In the first stage, using the content analysis technique, the extracted components and indicators have been used to finalize the measurement and weighting model using the Delphi technique. The statistical population of the research includes experts and elites in the field of banking, 14 people were selected as a Delphi expert panel using the purposeful-judgemental sampling method, and a consensus was reached in two Delphi rounds. The findings showed that the financial stability measurement model has five dimensions (institutional quality, banking health, macro economy, capital market and financial fragility), and 21 components. Institutional quality and banking health are the most important dimensions among the dimensions examined.