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Personality traits play an important role in financial motivation and profit management as they can influence an individual's attitudes and behaviors with regards to money. In this study, profit management decisions are examined with three behavioral approaches, and the role of financial motivation in profit management decisions with an emphasis on the personality characteristics of financial managers is investigated in a sample of 65 financial managers of listed companies in Stock Exchange. This study is applied descriptive-correlation research. Financial motivation is considered as an independent variable, profit management decisions as a dependent variable, and personal characteristics (emotional intelligence, narcissism, and non-adherence to ethics) as a moderating variable. A purposive sampling method was used for sample selection and multiple regression was used to test the hypothesis. The results indicated a significant positive relationship between financial motivation and profit management decisions. However, there is no significant relationship between financial motivation and profit management decisions with two approaches of adherence and non-adherence to accounting standards. Moreover, the moderating variables of personal characteristics have no significant effect on profit management decisions. Therefore, in Iran, since financial managers are selected by the company's CEOs, CEOs have a significant impact on their performance in order to achieve their goals. Hence, maintaining job security and organizational position and promoting organizational interests may cause personality characteristics of financial managers and accounting standards to have no effect on profit management decisions.

The main purpose of this study is to identify corporate and macroeconomic factors affecting cash holding of companies. On the other hand, an effective step for any research is to decide on the appropriate factors, and if the effective factors are removed and the factors unrelated to the research are considered, it will mislead the research objectives. For this purpose, fuzzy Delphi technique has been used to achieve consensus among panel members to determine the company's and macroeconomic factors affecting cash holding. This method reduces ambiguity, diversity, and difference of opinion between them and credits the collected data; it also increases the quality of the selected factors. For this purpose, using the research background; a questionnaire was prepared and sent to Delphi panel members, which included managers and financial managers of companies and professors of finance, accounting and economics. Delphi's research method was conducted in three rounds. Delphi panel members include economic factors; Inflation, GDP, exchange rate, economic liquidity rate, recession and interest rates and corporate factors include; Short-term and long-term debt maturities identified firm size, EPS, DPS, and financial leverage as factors influencing cash holdings.

The purpose of this study was to investigate the relationship between the auditor's features and the opinion shopping in companies admitted to Tehran Stock Exchange (TSE). In this research, auditor's switch, audit fees, abnormal audit fees, auditor's tenure, auditor's specialty and auditor's reputation are examined as auditor's features, and their relationship with the opinion shopping has been tested. The statistical population of the study was the companies listed in the Tehran Stock Exchange. With systematic elimination, 120 companies were selected as the statistical sample. According to the tests and analyzes used by the logistic regression model to test the effect of independent variables on opinion shopping, during the years 1380 to 1395 at 95% confidence level, the results showed that there is a positive and significant relationship between the auditor's switch and the opinion shopping, and there is a negative and significant relationship between auditor's reputation and the opinion shopping, and there was no significant relationship between the other independent variables and the opinion shopping.

In recent years, legislator have adopted several laws to create these mechanisms to improve financial reporting quality. One of these rules is the requirement for companies to form an audit committee. Therefore, the main purpose of this research is to investigate the relationship between the audit committee and the quality of financial reports in companies listed on the Tehran Stock Exchange. This research is descriptive in nature and applied in terms of its purpose. The population of the study is all of the companies listed on the Tehran Stock Exchange that 82 companies were selected during 2014 to 2018 for research hypotheses. The sampling method in this study is a systematic elimination. Estimation of the research model in the form of panel data and analysis is based on the fixed effects model and random effects by Eviews and SPSS software based on the combined data. Results indicated that the audit committee had a positive relationship with the quality of disclosure of financial reports in companies listed on the Tehran Stock Exchange.

Objective: In this regard, the purpose of this study is to identify, rank and weight the factors affecting the bias of tax auditors or compliance auditors. Methods: The present research is an applied one in terms of purpose and its nature is exploratory. In the qualitative section, by reviewing the theoretical foundations and conducting semi-structured interviews with 17 members of the Supreme Tax Council, affecting components the bias of tax officials was identified. The statistical population of the study is the members of the Supreme Tax Council. After gathering the effective components, in order to rank and weight them, a questionnaire based on fuzzy technique and hierarchical analysis was designed and distributed among experts. After collecting information, the components were ranked using fuzzy technique and their weight was determined based on Analytical Hierarchy process in Expert Choice 11 software. Results: Based on the research findings, 15 components were identified as the main affecting factors on bias of tax officials, which are: the concept of bias, philosophy and mission of taxation, different motives, acceptance of biased tax, inconsistency of goals, borderless judgment, Conflicting rather than interactive perspectives, shortcomings of tax investigation, behavioral controls, bigotry, lack of knowledge, understanding of the concept of tax justice, avoidance and context, personal characteristics and structure. Among these, the results of fuzzy TOPSIS and Analytical Hierarchy process techniques showed that lack of knowledge of the philosophy and mission of taxation, acceptance of biased taxation and lack of proper understanding of the concept of bias are the most important factors. Conclusion: The research findings indicate that tax laws and regulations alone cannot meet the goals of legislators. Fair and equitable tax regulations require the supervision and care of professional executives, and without considering these issues, the mission of taxation and taxation will not be achieved

This research, based on the theoretical foundations and literature of the subject, has investigated the relationship between the characteristics of the board of directors and the performance of companies listed on the stock exchange market. To accomplish this goal, 130 companies listed on the Tehran Stock Exchange have been selected as the study sample during 2014 to 2018 by the screening. Multivariate regression models have been used to analyse the data and test the hypotheses. Findings show that there is no significant relationship between the variables of the number of the board members and board independence with the company performance, but there is a significant relationship between the effectiveness of the audit committee and return on assets. According to the research results, for policymakers in financial markets to ensure maximum results, paying close attention to police implementation is recommended. Also, it is recommended the executives of the Tehran Stock Exchange to supervise the audit committees of companies through a systematic control mechanism, to increase the quality of effectiveness.

Subject and Purpose of the Article: The present study is aimed at forecasting and modeling profit and loss in the Tose’e Ta’avon Bank through conducting an experimental analysis. Research Method: The statistical population of the study includes the branches of the Tose’e Ta’avon Bank in Tehran, whose financial data from 2011 to 2020 were collected and been the basis of analysis. This research has used the causal method through collecting information in the theoretical literature section based on library studies and testing hypotheses based on a document analysis of financial statements. The statistical techniques used in this research are the combined data regression method, heuristic factor analysis, and Bayesian networks. Research Findings: The data analysis results show that it is possible to predict profits and losses of the Tose’e Ta’avon Bank based on the identified factors from the financial ratios. The findings also illustrate that the aforementioned factors can account for more than 90% of the changes in the financial ratios. Conclusion, Originality and its Contribution to the Knowledge: It can be expected that the bank's profit and loss can be predicted through the final 12 financial ratios of this research and the 5 factors which have been derived from the given ratios. The results of the model can also be used to identify the optimal combination of financial ratios to obtain a certain profit, but this application of the model requires the use of optimization algorithms.

Since investors, as the main sources of corporate resources, demand complete and accurate corporate information, stock overvaluation and information asymmetry can affect investors, creditors, accounting policy makers, and consequently society as a whole. The present study focuses on public and private lenders such as banks. Because banks are more active than other public lenders in monitoring and reviewing borrowing companies, they can recognize the overvaluation of corporate stocks and widen the bank loan debt gap. The purpose of this study is to investigate the effect of information asymmetry on the relationship between stock overvaluation and bank loan yield gap. In this regard, to test the hypotheses, 94 companies in the stock exchange during the years 2011 to 2016 were selected and the hypotheses were tested using regression analysis of composite data. The results indicate that information asymmetry increases the effects of stock overvaluation on the bank loan yield gap.

To expand the financial literature and also in view of the necessity of updating in today's knowledge of the world, this research examines one of the most recent issues of financial management, means science of behavioural finance that is dedicated to the behavioral character of the capital market and the study of the behavioral and psychological aspects of the capital market. In this field, one of the interesting topics is the calendar effects that deal with the anomalies in behavior and performance of market in different times of day, week, month and year. The problem that follows in this study is to investigate the relationship between weekdays, including the categories of periodic or calendar effects, on stock returns, and claims that there are heterogeneous returns on different days of the week, at that time, it would be possible to generate extra returns by formulating strategies for these daily patterns. To achieve this goal, five hypotheses have been formulated and 160 companies were selected from listed companies in the Tehran Stock Exchange for a period of 5 years, 2012 to 2016. The method of this research is applied and descriptive-correlational. To test the hypotheses, linear regression model and panel data are used. The results of testing the hypotheses show that there is a significant relationship between calendar events and stock returns and the effect of Tuesday has been significant in estimations.