List of Articles finance

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  1 - Investigate the impact of Auditors ethical on the discovery of manipulated financial data
     
  Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of ma More

  Flexibility in accounting an opportunity for the company that through the manipulation of financial information، have some abuses to cover their actual financial swing. Therefore، the aim of this study is investigate the impact of Auditors ethical on the discovery of manipulated financial data. For this purpose the indicators information of independence، integrity، impartiality and ethical rules on how the ethics of auditors، by means of questionnaires from the auditors and CPAs were collected and analyzed. Inferential tests results of mean and confirmatory factor analysis of structural equation showed that Auditor's ability to detect manipulated of financial information is impacted by Ethical rules of auditing، independence، impartiality and integrity and ethical aspects of the audit considerably. So that the integrity and impartiality of auditors were determined as the most important factor discovered by manipulating financial data. Manuscript profile
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  2 - Effective Behavioural and Ethical Factors in Occupation and Decision Making of Financial Managers: An Empirical Application (Case study: Agriculture bank of Iran)
    Majid Ashrafi Jamadverdi   Gorganli Davaji Ali  Khozain
  Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware More

  Based on psychological theories, decision-making of managers are influenced by some inaccessible psychological and Behavorial factors that in order to make effective decisions, it needed to understand these factors. Unfortunately, in many cases, managers are not aware of this issue, and as a result of their lack of management of their feelings, they unconsciously make mistakes. One of the effective solvation is hellping of new science in accounting named behavorial finance .The present research is conducted in the field of individuals and explores various psychological and Behavorial factors that affected in decision making of financial managers in the banking system.This research is a step-by-step with a qualitative-quantitative approach, which is conducted in most of the questionnaires, so that using of Smart-Pls, with the help of AHP techniques, it will rank the effective psychological variables in selection of financial managers and decision making of them. The results indicate that inheritance, personality, acquisition and social factors influence people's decision making so that variables: having confidence, managing and controlling stress, person's responsibility and having mental abilities in finding innovative solutions, having emotional intelligence (EQ), are the psychological factors that effected in kind of decision making of financial manager. Manuscript profile
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  3 - Various methods of Small and Medium Enterprise's (SME) finance in various stage of lifecycle
  Mohammadreza sadrinia Samaneh Mirasadi Mohsen Varvani
  Today the small and medium enterprises have irrefutable role in the progress and prosperity countries. Thus, they are attended for politicians and officials. One of the basic necessities of retains and establishment of small and medium enterprise is the issue of financi More

  Today the small and medium enterprises have irrefutable role in the progress and prosperity countries. Thus, they are attended for politicians and officials. One of the basic necessities of retains and establishment of small and medium enterprise is the issue of financial needs. The study of various methods of financing small and medium enterprises can help entrepreneurs to ensure their companies survival. The studies show that small and medium enterprises are using different methods for providing required capital in various stages of their life cycle. Resources such as internal resources, and debt and loan are used in various stages in SME s life cycle. In this article we are trying to introduce small and medium enterprise and their requirements at a glance. The the different methods that owners of these agencies could used for their financial institution, are studied. Manuscript profile
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  4 - Identification of factors influencing the decision-making behavior of individual investors and the related pattern Using the combination research approach
  mohammadhossein abdorrahimian taqi torabi seyyedjalal sadeghisharif roya darabi
  To achieve the goals, a hybrid research strategy has been used in this research. In qualitative research, 16 factors affecting the behavior of individual investors (availability, limited attention, self atribution, anchoring point, over confidence, gambler's fallacy, lo More

  To achieve the goals, a hybrid research strategy has been used in this research. In qualitative research, 16 factors affecting the behavior of individual investors (availability, limited attention, self atribution, anchoring point, over confidence, gambler's fallacy, loss aversion, increasing risk appetite, justification, optimism, regret aversion , time horizon, control center, tolerance of ambiguity, confident- anxious, careful-impetuous) which was obtained through the method of analyzing the content of semi-structured interviews of capital market experts, which were based on the construction of a researcher-made questionnaire. In the quantitative section, the final model of decision-making behavior of the individual investors was extracted using structural equations and fitted out. In the capital market of Iran, the model of the behavior of individual investors begins with cultural factors. In other words, the underlying factor in the behavior of investors is the factor of culture. The theory that emotional biases are prior to cognitive biases is not confirmed in this research. Personality has a positive relationship with herding behavior. In other words, category of anxiety in stockholders, increases the volume of their herding behavior. Manuscript profile
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  5 - Modifying social impact assessment to enhance the effectiveness of company social investment strategies in contributing to local community development
  Frank  Vanclay Ilya  Gulakov Jos  Arts sh n
  Good practice social impact assessment (SIA) should lead to improved local community development outcomes. However, the social benefits alleged to flow from projects are often not as evident to affected communities as the project’s adverse impacts. Projects still give i More

  Good practice social impact assessment (SIA) should lead to improved local community development outcomes. However, the social benefits alleged to flow from projects are often not as evident to affected communities as the project’s adverse impacts. Projects still give inadequate attention to social issues and fail to achieve social development outcomes. Using a prominent gas project in Russia, the Nord Stream 2 project, as an illustrative example, we explore the potential of environmental and social impact assessment (ESIA) to enhance the effectiveness of project contributions to local community development. We analyse the main steps of the community development process for the Nord Stream 2 project, and consider how it benefitted from the SIA process. We also reflect on the potential further contribution of SIA to community development. Even though SIA and community development are interrelated, we conclude that SIA, as currently practiced, is constrained in its ability to contribute to community development outcomes. Adjustments to the SIA and corporate social investment frameworks are needed to make them more effective in achieving social development outcomes. Manuscript profile