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The objective of this study is to examine the relationship between managerial ability and earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE). The paper consists of a sample of 1,875 firm-year observations after applying systematic elimination sampling method during a period of fifteen years, from 2005 to 2019. This study used the multivariate panel data regression for testing the links between variables. The results of this study provide that there is a positive relationship between managerial ability and earnings classification shifting. The obtained results indicate that there is a negative relationship between managerial ability and real earnings management and no relationship between managerial ability and AEM. In addition, managerial ability mitigates the negative effect of earnings management on future firm performance. Furthermore, managerial ability affects its agency cost positively due to the reduction in earnings management. This paper contributes to developing management literature and financial reporting literature. The study focuses on links managerial ability and earnings classification shifting and agency cost in a developing country like Iran, and the results of the paper can fill distance theory and practice by empirical test. Furthermore, the results of this study indicate in an emerging market, namely, Iran, that has a political business environment among the other countries of the Middle East, managerial ability can release Iranian firms on economic sanctions and financial pressures. This paper is the first study of its type in Iran. [ABSTRACT FROM AUTHOR]

This paper incorporates a study of “re-ghettoization” among the Armenian Christians of the Islamic Republic of Iran. It focuses on how legal marginalization has led to the emergence of an entirely separate existence from the Muslim majority in Tehran among Armenians born after the revolution. By focusing on the spatial and social divisions of the hayashatner (Armenian neighborhoods) and the “social” ghetto of the Ararat Compound, this article addresses the question: what are the social implications for religious discrimination in the Muslim Middle East? This paper is based on three extensive blocks of fieldwork carried out in Iran from 2010 to 2015. [ABSTRACT FROM PUBLISHER]