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41
The Relationship between Corporate Reputation, CEO Narcissism, and Financial Statement Comparability
Published 2021-05-01“…The study's statistical population includes all listed firms on the Tehran Stock Exchange during 2012-2017, and the sample comprises 740 year-company. …”
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42
A Robust Multiobjective Mathematical Model Optimizing Stock Portfolio
Published 2022-01-01“…The data extracted from the site of the Tehran Stock Exchange are as follows. These data are related to twenty shares from July 2020 to July 2021. …”
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43
Implementation the combined approach of path analysis and fuzzy DEMATEL for the analysis of BPM factors
Published 2025-02-01“…The statistical population of this research regarding the examination and extraction of the final factors affecting the implementation of the BPM system, the opinions of all the employees of the brokerage companies under the supervision of the Tehran Stock Exchange Organization, is approximately 400 people. …”
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44
Effect of Auditors' Characteristics on Relationship between Geographical Diversification and Real Earnings Management
Published 2021-12-01“…the study investigates the effect of auditors' characteristics on the relationship between geographical diversification and real earnings management in the listed companies on the Tehran Stock Exchange. Thus, 204 companies listed in Tehran Stock Exchange were systematically selected between 2012- 2017, and the data were analysed using SPSS 24. …”
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45
The Relationship between Management Entrenchment and Audit Opinion Shopping
Published 2021-05-01“…For this study, research hypotheses were tested using a sample of 768 observations on the Tehran Stock Exchange during 2012-2017 and by employing the Logistic Regression Pattern. …”
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46
Impact of Corporate Lobbying on Board Compensation and Audit Quality
Published 2020-08-01“…This is the first study investigating the impact of corporate lobbying on board compensation and audit quality of companies listed on the Tehran Stock Exchange.…”
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47
The Impact of Intangible Assets and Intellectual Capital on Audit Risk
Published 2020-03-01“…The present study is concerned about the impact of intangible assets and intellectual capital on audit risk and fees in listed firms on the Tehran Stock Exchange.Regression estimation with panel data method is used to estimate the model. …”
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48
The Effect of Financial Literacy on Investors' Financial Risk Tolerance
Published 2021-08-01“…This paper aims to examine the effect of financial literacy on investors' financial risk tolerance among investors of the Tehran Stock Exchange. The research sample selected by available methods includes 384 investors of the Tehran Stock Exchange in the first half of 2020. …”
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49
Relation of Credit Rating, Litigation Risk and Audit Opinion Modification
Published 2023-11-01“…Purpose: The main objective of the present research is to identify the relationship between credit rating, litigation risks, and audit opinion modification on the companies listed on the Tehran Stock Exchange (TSE).Methodology: The statistical sample of this study includes 158 companies accepted on the Tehran Stock Exchange, which were reviewed from 2017 to 2021. …”
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50
The Relationship between Auditors Stress with Audit Quality and Internal Control Weakness
Published 2020-03-01“…The present study is concerned about the relationship between auditors' work stress with audit quality, internal control weakness, and the impact of being a primary auditor on the relationship between auditors' work stress and audit quality in listed companies on the Tehran Stock Exchange.The study's statistical sample involves 111 listed firms on the Tehran Stock Exchange from 2012 to 2018, and the Stata Software is used for data analysis.The findings argue thatauditors' stressful work environment is likely to deteriorate the quality of audit services. …”
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51
The Relationship between the Audit Outputs and Managerial Entrenchment
Published 2021-03-01“…The present study investigates the relationship between audit outputs (including audit quality, type of opinion, audit fee, and timeliness) and managerial entrenchment in firms listed on the Tehran Stock Exchange. The multivariate regression model is used for hypothesis testing, research hypotheses were tested using a sample of 678 listed observations on the Tehran Stock Exchange during 2012-2017, and the exploratory factor analysis of 12 variables (including CEO duality, financial expertise, and CEO industry, board compensation, managerial ownership, tenure, and CEO consistency, board independence, financial expertise, and board industry, correlation and board effort) is used for examining managerial entrenchment. …”
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52
The Effect of Abnormal Audit Fees on Internal Control Weakness
Published 2020-08-01“…The present study's data include 1309 listed observations on the Tehran Stock Exchange, which are analyzed during 2012-2018. …”
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53
The Relationship Financial Statements Components and Audit Fees in Developing Countries
Published 2020-05-01“…The present study is concerned about the relationship between the cash flow statement and payment balance sheet of listed companies on the Iraq Stock Exchange, compared with the conducted studies on the Tehran Stock Exchange. In other words, the present study attempts to figure out whether or not the change of cash flow statement items and balance sheets can lead to an increase or decrease in the changes in audit fees.The multivariable regression model was used for hypothesis testing. …”
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54
Management Characteristics and Audit Opinion Shopping
Published 2021-12-01“…Research hypotheses are examined using a sample of 1309 observations on the Tehran Stock Exchange during 2012-2018 and by employing the panel data-based multivariate regression and fixed-effects model. …”
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55
Effectiveness of Stop-Loss Trading Strategy VS Buy-And-Hold Strategy
Published 2023-05-01“…The current research investigates the top 30 companies of the Tehran Stock Exchange from 2009 to 2021, looking at each quarter. …”
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56
The Relationship between Auditor’s Narcissism and Expectation Gap with Audit Fees: Evidence from an Emerging Market
Published 2021-03-01“…The study's hypotheses were also tested using a sample of 768 listed year-firm on the Tehran Stock Exchange during 2012-2017 by applying the panel data approach and employing the fixed effects model. …”
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57
Investigating the Effect of Market Efficiency on the Relationship between the Rate of Return and the Future Profitability of Firms
Published 2024-12-01“…The purpose of this research is to determine the effect of market efficiency on the relationship between the rate of return and future profitability in companies listed on the Tehran Stock Exchange. In order to achieve the goal of the research, 94 Firms from among the Firms listed in the Tehran Stock Exchange during the years 2013 to 2022 were considered by the systematic elimination sampling method to perform the analysis. …”
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58
The Impact of Media News on Investors' Decision-Making According to their Degree of Risk-Taking
Published 2024-01-01“…The questionnaires were distributed among investors selected via random sampling from the statistical population, encompassing all investors with a stock code on the Tehran Stock Exchange. Structural Equation Modeling (SEM) was employed to test the research hypotheses. …”
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59
Cryptocurrencies and Risk-based Strategies Portfolio Diversification
Published 2024-01-01“…Our portfolios consist of three markets stocks including, Tehran Stock Exchange, Commodities and Cryptocurrencies. …”
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60
The Role of Financial Ratios in Explaining Information Quality Using the Factor Analysis Approach
Published 2023-01-01“…This study aims to investigate and predict information quality ranking using factor analysis and artificial intelligence in firms listed on the Tehran Stock Exchange for nine years from 2011 to 2019. The independent variable used in this study is the financial criteria of the firm, and the dependent variable is the quality measurement criteria of accounting information, in which all criteria have been converted into a single variable according to the factor analysis method. …”
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