• Individual Differences in Investor Decision-making: Examining Representativeness Heuristics and Cognitive Reflection 

  Amareh, Ruhollah؛ Malekian, Esfandyar؛ Fakhari, Hossein (2023-12-01)

  Due to limited cognitive resources, investors often utilize mental shortcuts to make quick judgments. This study examines the impact of representativeness heuristics (Conjunction Fallacy, Gambler's Fallacy, and Stereotypes) ...

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• Does Mental Well-being Affect Auditor’s Knowledge Sharing? Examining the Mediating Roles of Occupational Attitudes 

  Bashirimanesh, Nazanin (2023-12-01)

  This paper examines the relationship between mental well-being and knowledge sharing among independent auditors in Iran. It also determines the mediating effect of occupational attitudes on the relationship between mental ...

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• Material Sustainability and Investment Efficiency 

  Zarinpour, Mina؛ Mansourfar, Gholamreza؛ Joudi, Samira (2023-12-01)

  This study aims to investigate the effect of material sustainability investment on investment efficiency and to analyze how material sustainability moderates the relationship between accounting conservatism and investment ...

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• The Relationship between Performance-based Budgeting Characteristics with the Integrated Reporting Approach in the Public Sector 

  Pourghaffar, Javad؛ Mohammadzadeh Salteh, Heydar؛ Zeynali, Mehdi؛ Mehrani, Sasan (2023-12-01)

  This research explains the relationship between performance-based budgeting characteristics and the integrated reporting approach in Iran's public sector. This research is applied research in terms of its purpose, quantitative ...

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• Managerial Ability Concept and Measurement Models in Accounting: A Systematic Literature Review 

  Blue, Ghasem؛ Roosta, Manuchehr (2023-12-01)

  This study aims to systematically review all studies on managerial ability in accounting and identify the gaps between them. The breadth and variety of recent studies highlight the significance of this literature review. ...

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• The Aggregate of Earnings and Announcement Returns with the Help of Twitter Using "Wisdom of Crowds" Theory and "Macro Accounting" Theory: Evidence from NYSE and Nasdaq 

  Bekhradi Nasab, Vahid (2023-12-01)

  This study aims to predict the aggregate of earnings and announcement returns with the help of this purpose, by a selection of Twitter social media as a media approved by the US Stock Exchange and Securities Organization, ...

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• Inventory Effectiveness and Nigeria Manufacturing Companies: Analysis with Return on Equity 

  Adegbite, Tajudeen؛ Ajagbe, Surajdeen (2023-12-01)

  This study examined the impact of inventory management on the profitability of selected manufacturing companies in Nigeria. Specifically, the study determined the effect of inventory management on return on equity.  The ...

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• Financial Analysts Cover which Firms? 

  Rajabalizadeh, Javad (2023-08-01)

  This study explores the primary factors influencing the number of analysts following a firm. The research sample comprises 11,459 non-U.S. firms, followed by various unique analysts during 2019 and 2020. The study proposes ...

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• Investigating the effect of independent board of directors on the relationship between ownership structure and corporate sustainability performance disclosure 

  Salehnezhad, Seyed Hasan؛ Amin, Vahid؛ Rezaee, Seyed Mojtaba (2023-08-01)

  Sustainability is essential in human societies, and companies play an important role in recognizing and properly implementing corporate sustainability, including social, management and environmental dimensions. Mainly, in ...

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• Evaluating the Effect of COVID-19 on Profitability and Bank Performance 

  Kiyanmehr, Shahram؛ Lari Dashtbayaz, Mahmoud؛ Salehi, Mahdi (2023-08-01)

  The primary purpose of this study is to investigate the effect of COVID-19 on profitability and employee performance in state-owned and private banks in Iran. In other words, the present study seeks to find an answer to ...

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• The Effect of Managerial Overconfidence on Abnormal Audit Fees with Respect to Stakeholder Equity Mechanisms 

  Akhlaghi Yazdinejad, Esmaeil؛ Nourani, Hossein (2023-08-01)

  The pricing of audit services has been a topic of interest to many audit researchers. In case auditors recognize managerial overconfidence, they are expected to incorporate this risk factor into their audit planning and ...

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• Developing an Optimal Model of Accrual Accounting System in the Public Sector 

  Naroui, Abdul Rahman؛ Momeni, Alireza؛ Gord, Aziz (2023-08-01)

  When human societies in science, industry and economics are constantly growing and developing, and the role of financial activities in any development is undeniable, the need for daily accounting development, especially ...

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• Designing a Model of Intangible Causes of Bankruptcy by TISM 

  Mazaheri, Marzieh؛ Safdarian, leyla؛ Molaei, Mahnam (2023-08-01)

  One of the competitive conflicts of the capital market is the structural disruption of companies in terms of company capacity with market changes that can lead to the bankruptcy of companies. Bankruptcy will usually have ...

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• Portfolio Diversification Based on Clustering Analysis 

  Nourahmadi, Marziyeh؛ Sadeqi, Hojjatollah (2023-08-01)

  Forming an investment portfolio is one of the main concerns of managers and investors who strive in order to create the best investment portfolio to get the best return from the market. So far, many methods have been ...

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• Implementing Expected Credit Loss in the Iranian Banking Industry 

  Feyzollah, Samine؛ Badri, Ahmad (2023-05-01)

  IFRS 9 changes the bank's impairment accounting for debt instruments by replacing the incurred credit loss model with a forward-looking expected credit loss (ECL) model. This study examines the challenges of switching to ...

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• Effects of Thin Capitalization on The Financial Performance of Multinational Companies in Nigeria 

  Osamor, Ifeoma؛ Omoregbee, Godwin؛ Olugbenga, Ayomide (2023-05-01)

  Before the Finance Act 2019, multinationals exploited the absence of thin capitalization rule in Nigeria, resulting in the government's loss of tax revenue. Thereby necessitating the examination of the effects of thin ...

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• A Smart Model for Financing Startups with Blockchain, Case Study: HamiChain Platform 

  Sobhani, Mohammad Hossein؛ Ebrahimi, Seyed kazem؛ Akhavan, Peyman (2023-05-01)

  Encrypted assets can be traded like traditional currencies, and products and services can be exchanged for digital currencies. The use of  SMART contracts in the context of the blockchain network allows startups to be able ...

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• Audit Quality Model Based on Moral Atmosphere and Spirituality in Iran 

  nasirpour, alireza؛ Jabbarzadeh Kangarloie, Saeed؛ Bahri Sales, Jamal؛ Badavar Nahandi, Younes (2023-05-01)

  This paper aims to determine the relationships, the portion, and the amount of influence of each contributing factor to audit quality and propose a model for audit quality based on spirituality and the moral atmosphere in ...

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• Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy 

  Teimoori-Boghsani, Mohammad Amin؛ Abdolbaghi Ataabadi, Abdolmajid؛ Ameri, Majid (2023-05-01)

  The current research investigates the top 30 companies of the Tehran Stock Exchange from 2009 to 2021, looking at each quarter. In this study, the traditional stop-loss (SL1) and trailing stop-loss (SL2) methods were used ...

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• The Relationship between the Geographical Proximity of Institutional Owners and Disclosure of Corporate Social Responsibility by Considering the Moderating Role of Corporate Governance Mechanisms 

  Nikparast, Yasaman؛ Bazrafshan, Ameneh (2023-05-01)

  This research aims to investigate the impact of the geographical proximity of institutional owners on corporate social responsibility (CSR) disclosure while considering the moderating role of corporate governance mechanisms. ...

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