بهمن بنی مهد

Since calculating the amount of fractal in the ARFIMA time series and increasing its accuracy and bring it closer to reality is very important, this article intends to investigate the possibility of modifying this computational formula by changing the focus criterion and using simulation. In the present paper, by analysing and simulating the fractal parameter for time series ARFIMA model and redefining and reviewing the Fractal mathematical, a fractal calculus and dimension in comparison with Euclidean norms introduced. In this regard, first, a new criterion about fractal or Hausdorff component for measuring the forms of fractal time series introduced, then the effects and functional inquiries using simulation data searched, and some mathematical proofs through simulation of data achieved. The findings showed that, the deviation of the new estimator from the simulated initial value is less, and closer to reality as this new criterion introduced by changing the focus criterion and replacing the mean with the median due to less sensitivity to out-dated data. The new criterion is better for determining the fractal parameter and identifying its degree of effectiveness. Finally, the findings empirically indicated that the proposed criterion is more efficient and better than the others for calculating fractal dimensions.

Background: The auditing profession has a critical contribution in upgrading information transparency, economic health, and confidence in the community. With the spread of financial corruption, ethical whistleblowing as a control mechanism and part of corporate governance was raised as an essential approach to prevent and identify immoral behaviors. This study aimed to investigate the effect of professional commitment on auditors' ethical whistleblowing, emphasizing the moderating role of gender and age variables. Method: The method of the present study is descriptive-survey in terms of data collection, and applied from the point of view of purpose. The statistical population of this study includes all auditors working in private institutions under the membership of the Society of Certified Public Accountants. The statistical sample consisted of 392 participants selected using simple random sampling method and via the Cochran's formula. The data of the study were collected using a standard questionnaire tool. To investigate the effect of research variables on moral warning and also to fit the proposed model, the structural equation modeling method was performed using the Smart PLS software. Results: The research results indicated that professional commitment has a positive effect on ethical whistleblowing. The variables of gender and age also have a moderating effect on the relationship between professional commitment and the level of independent auditors' ethical whistleblowing. Conclusion: In accordance with the findings of this study, strengthening professional commitment leads to the development of ethics and ethical whistleblowing and health the economic atmosphere. Article number: 46

Background: Managers manage the corporate social responsibility path and as a result, their personal beliefs, beliefs and values ​​are very effective on the company's response to social responsibility. Accordingly, the purpose of this study is to investigate the relationship between ethical ideology and economic conservatism of managers of companies listed on the Tehran Stock Exchange with their attitudes toward corporate social responsibility. Method: This research is an applied and descriptive-correlational research. The statistical population includes financial managers of companies listed on the Tehran Stock Exchange. In 2020, a sample of 204 people from this community was randomly selected. The measurement of variables is based on a questionnaire and structural equation modeling and factor analysis have been used to analyze the data. Results: The results of data analysis show that moral idealism and economic conservatism have a significant and positive relationship with corporate social responsibility. The results also show that there is no significant relationship between relativism and corporate social responsibility attitudes. Conclusion: Based on the results, idealistic and economically conservative people are more inclined to corporate social responsibility and are more likely to participate in corporate social responsibility activities. Accordingly, it is better to take effective action in accepting and promoting corporate social responsibility activities by raising awareness and strengthening ideas such as idealism and economic conservatism in the field of university education and while serving accountants and financial managers.

The most comprehensive criteria for evaluating management performance is economic value added, accounting added value, and over-valuation, which can best reflect how managers operate because of the information content that they provide. Therefore, considering the importance of earnings, this study investigates The Role of Earnings Management in Economic Growth and the Corporate’s Growth Illusion in Tehran Stock Exchange during the period 2012-2018 using systematic elimination method of information of 150 selected companies. The study data and theoretical foundations were collected through library studies. Hypotheses were tested using correlation method and multivariate regression. The results showed that with increasing in real earnings management, economic value added and accounting added value also increased. Also, with the increase in revenue earnings management, economic value added and accounting added value also increase. But there was no significant relationship between accrual earnings management and income with accounting added value. There is a positive significant relationship between actual earnings management resulting from abnormal and overvaluation operating cash flows and, there is a positive and significant relationship between accrual earnings management and overvaluation.

A manager’s personality and psychological attributes may influence his or her performance, thereby affecting the quality of financial reporting by companies. On the one hand, today there is an increasing requirement for protecting the interests of investors as providers of investment and the most important group of accounting information and financial report users. The development of audit committees is among the mechanisms expected to be effective in protecting the interests of different groups of accounting information and financial report users. In order to act effectively, an audit committee must be independent. Therefore, the present study aims to examine the role played by the independence of audit committee members as a quality of an audit committee to identify how it may moderate the relationship between managers' narcissism and real earnings management in the firms listed in the Tehran Stock Exchange (TSE) using a statistical sample consisting of 642 observations (year-firm) over the period 2013-2018. The findings obtained through hypothesis testing using statistical analysis of panel data suggest that independence of audit committee members does not moderate the relationship between CEO's narcissism and real earnings management through abnormal cash flow, real earnings management through abnormal production, and real earnings management through abnormal discretionary expenses. Thus, the independence of audit committee members as a moderator cannot moderate the relationship between CEO's narcissism and real earnings management