Department of Accounting (2015 - Present)
Accounting
Accounting, Allameh Tabatabaee, Tehran, Iran
Accounting
Accounting, Tarbiat Modares University, Tehran, Iran
Accounting
Accounting, Tehran University, Tehran, Iran
Valued and Behavioral Accountings Achievements فصلنامه دستاوردهای حسابداری ارزشی و رفتاری.
Companies are faced with serious challenges in environmental and economic crisis. It may become a threat to their financial performance and viability. Thus, there is an urgent need for being resilient in the event of any disruption. The present study aims to assess the performance of companies listed in Tehran Stock Exchange in terms of resilience factors. A standardized questionnaire containing resilience factors is designed to collect data from managers and staff. The effect of resilience factors on performance in the crisis period is examined by data envelopment analysis (DEA) method. It is observed that performance is greatly affected by management commitment, awareness, self-organization, and competitiveness and an improvement in them
In recent years, two opposition theories, reciprocity theory and the level-of-aspiration theory (LOA) have been developed in the negotiation process, which considers the negotiation parties to be influenced by the complex nature of human behavior. The role of talks between auditors and clients is crucial in improving financial statements quality and resolving disputes. Accordingly, they negotiate conflicts management, and adopt different strategies in order to resolve conflicts and reach an agreement. One of these important strategies is the concession strategy, which influences the various factors on its adoption by the auditor. Accordingly, the purpose of this study is to identification and ranking the factors influencing the adoption of
In today's investment world there is emphasis on the role of accounting information. Behavioral factors always play an important role in financial markets. All investors are not rational and their demand for riskiness of assets is influenced by their beliefs and feelings. Optimism, pessimism, self-confidence, ambiguity-aversion, etc. help changing the manner of decision-making process over time. So, this study aimed at investigating the role of accounting information on investors’ ambiguity-aversion in economic environment of Iran. For this purpose, information about 120 companies listed in Tehran Stock Exchange during the period 2013 to 2017 was collected and analyzed. Multivariate regression models were used to analyze the data. The res
Sustainability reporting provides information on economic, environmental, social and governance performance. Various variables may be considered as a driver for a corporate sustainability reporting. The purpose of this study is to identify and rank sustainability reporting drivers and indicators. This research is qualitative and exploratory. The network analysis method is used to rank the drivers and indicators. The statistical population of respondents to the questionnaire contains experts in the fields of theoretical foundations of financial reporting and social sciences, capital market and environmental protection, who responded to 23 questionnaires in 2018. The findings of the research show that sustainability reporting drivers are clas
Audit opinion is not necessarily absolute due to constraints inherent in any audit work, including sampling, different convincing degrees of audit evidence, accounting system and internal control characteristics, as well as inherent constraints of accounting measurement. The information contained in audit reports is used to forecast corporate bankruptcy; therefore, the auditor's opinion influences the views of users of financial statements. Financial status of a business can be assessed using financial ratios. The circumstances considered by an auditor in commenting on financial distress including financials (in particular, short-term liquidity, ability to repay and debt tolerability), and operations (profitability and ability to generate c
Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from mechanical to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Organizational type has an impact on performance measurement criteria and organizational performance is influenced by these factors. The purpose of this study is to examine organizational performance with the focus on financial and structural variables. This issue was first examined by combined research methodology. For this purpose, the required information for
Objective: Manager's efficiency in using corporate resources is reflected in the information presented in the financial statements. Manager's ability can reduce fraudulent financial reporting by fulfilling stakeholders expectations and improving firm's performance. On the other hand, political connections not only affect firms financial situation, but also it can affect manager's incentives and abilities in preparation of the financial statement and lead to significant difference in the quality of financial reporting. Thus, the purpose of the present research is to examine the association between managerial ability and fraudulent financial reporting, and also to investigate the moderating effect of political connections on this relationship
Organizational structure determines the scope of decisions, tasks, responsibilities, goals, perspectives and rewards for achieving results. In recent decades, due to environmental changes and dramatic technological advances, organizational structure has changed from Mechanistic to organic. The purpose of the restructuring is to facilitate the achievement of the organization's goals. Changing structure is effective on the company's performance measurement system. The main purpose of this research is analyzing the role different types of organizational structures in designing of the performance measurement system of companies listed in Tehran Stock Exchange. The survey was carried out through a survey and distribution of 170 questionnaires, 1
Objective: The objective of this study is to examine the relationship between corporate life cycle and corporate social responsibility with regard to the moderating role of financial resources during the period 2012 to 2017. Method: The data was collected by archival method with reference to the databases, and then was analysed by multivariate regression and panel data models with fixed effect. Result: The findings showed that there is a positive relationship between maturity stage of life cycle and corporate social responsibility. However, in contrast to expectations, there is no moderating role for financial resources in the relationship between corporate life cycle and corporate social responsibility. Conclusion: Matured firms in attempt
Corporate governance mechanisms can provide the disclosure voluntary of corporations and consequently, it would lead to increasement in information symmetry, Investors confidence, improving liquidity of stocks and profitability of companies which is essential for the national’s economic development. For this reason, in this study the identification of voluntary disclosure indicators and gap analysis between the current and expected situations of these indicators and corporate governance from the perspective of the accounting and financial pundits were discussed. In this survey research, the sampling method was purposive and for hypothesis test, descriptive statistics and T tests by SPSS software (version 21) was conducted. The results ind
Modern portfolio theory is based on the relationship between risk and return and in this paper, specific uncertainty conditions are introduced as ambiguity which affects the asset pricing. Also, the relationship between risk, ambiguity and return is examined. First, ambiguity is estimated by the means of three-variable and main component method, trading volume, ask-bid spread, error of earnings forecast and afterwards, it has been used to examine the interaction between risk, ambiguity and return. Current research method is correlative descriptive and statistical sample consisted of 120 corporates accepted in Tehran Stock Exchange during 2012-2017. To test the hypotheses, regression analysis has been utilized. Results revealed the existence
Given the importance of catchment basin output flow for surface water management, precise understanding of the relationship between the amount of runoff and climatic parameters such as precipitation and temperature is important. therefore the identification of parameters are important in the modeling process. In this paper, after homogeneity tests have been carried out for monthly precipitation, temperature, and runoff data in the Navroud Catchment Basin in Iran, two combinations of effective factors for runoff are considered according to Relief and Correlation algorithms. A new Relief Algorithm first identifies effective features within a set of data in an orderly manner especially when the amount of available data is low. The new method u
Audit Market Concentration reduces the authority of the client's management in choosing audit firms, and, on the contrary, increases the market power of auditors, which results in increased audit fees and reduced audit quality. Audit Market Concentration can increase the independence of the auditors and, as a result, audit fees will change, and ultimately affect the audit quality. Accordingly, the purpose of this study is to investigate the effect of the audit market Concentration on audit fees using regression analysis with a pool data approach. In order to achieve this goal, the data of 78 companies listed in Tehran Stock Exchange during the years 2011-2016 were tested. The findings indicate that the Audit Market Concentration directly de
Investigating the Relation Between Accruals and Operating Cash Flows and Effective Factors on this Relation can be useful for shareholders and capital market analysts. The purpose of this study is to investigate the Relation Between Accruals and Operating Cash Flows and Effective Timing and Economic Factors on this Relation. To do so, data of 107 stocks listed in Tehran Stock Exchange in a period of 11 years during 2005 to 2015 were analyzed. First of all, with utilization of times-series regression, the relationship between accruals and cash flows over time were examined. Afterwards, Effective Timing and Economic Factors that could affect this relation were considered utilizing Time-Series Regressions. The results indicate a significant ne
The aim of this study is to investigate the effect of work experience, professional competence, motivation, accountability and objectivity of the auditor on audit quality from the viewpoint of auditors employed in firms. The present study leads to the identification of factors affecting audit quality, which have not been studied sufficiently in Iran. According to the results of this study, professional competence, accountability and objectivity of the auditor show significant effect on the quality of the audit. Employing people with high experience increases audit quality by enhancing the professional competence of the auditor; auditors gain a deeper knowledge and better judgement to achieve audit quality. Accountability improves auditor's
The energy dissipation through hydraulic structure is an important issue in hydraulic engineering.The performance of hydraulic structure with regard to energy dissipation can provide stability of structure and river bed. In this study the laboratory investigation on screen performance as the energy dissipator of supercritical flow is evaluated. The investigated parameters include: Froude number; screen porosity and location of screens. The Froude number of supercritical flow could vary within the range of 2.5 to 8.5, and the screen openings were 40 and 50%. Also the location of screens was considered as 62.5, 125 and 250 cm after supercritical flow generator gate. The results indicate that screen openings, location of screens from supercrit
Estimation of suspended sediment load or specifying the damages incured as a result of inattention to such estimation is one of the most important and fundamental challenges in river engineering and sediment transport studies. Given the importance and role of sediment in the design and maintenance of hydraulic structures such as dams, as well its significance in planning for efficient tilization of downstream river and also conservation of nutrients at the upstream of river, many attempts have been made to estimate suspended sediment load of rivers and numerical methods have been developed in this regard. But due to the high cost of most procedures or lack of adequate precision in most common experimental methods, a new method is needed tha
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