مجید زنجیردار

This study intends to investigate the ability of Elliott Waves Theory (EWT) to predict the information content of accounting profit before its announcement in companies listed on the Tehran Stock Exchange from 1394 to 1399(Iranian calendar). The present study is applied research in terms of the result’s implementation and to collect the data required for the research, the information site of the publishers of Tehran Stock Exchange and Rahavard Novin software and for receiving Elliot Waves signals Advanced GET software has been used. Earnings information content was measured through the test of the relationship between earnings and abnormal returns based on the Portetti model [20]. In order to calculate the abnormal returns, the Zebrowski comprehensive return relationship was used. Finally, the effect of two variables, company size and type of industry, on the ability to predict information content is considered. The results showed that the quarterly profits announced by companies have information content, and EWT can predict profit information content before announcing it. In this regard, company size and industry type do not affect Elliott Waves’ ability to predict profit information content.

Systemic risk is a type of financial instability that disrupts the functioning of the financial system and affects economic growth. The present study was developed with the aim of presenting a systemic risk warning model based on the entropy criterion in the financial markets of Iran. In terms of direction, the present research is of applied type and in terms of explanatory purpose, and the data collection method is library method. The statistical population of the country's financial markets research includes the capital market, money market, etc., and the time frame of this research is the data related to variables affecting systemic risk in the years 1998 to 2022. In this research, firstly, the identified criteria and indicators affecting systemic risk were ranked using Shannon entropy, Rennie entropy, and Tsallis entropy, and then systemic risk was measured with the MES criterion. The results of this research show that the most systemic risk is caused by the variable of banks' debt to the central bank, and the two variables of government debt and the ratio of government debt to GDP also have the highest systemic risk. According to the general theory of systems and the effectiveness and influence of financial markets on each other, the government and policy makers of the economic and financial sectors must take the necessary measures in order to create a systemic supervisory institution.

Social responsibilities could meet the needs of stakeholders invariably. Financial transparency is a key component of social responsibility and the mechanism of corporate leadership principles. The present study aimed to assess the effects and levels of various influential factors in realizing social responsibilities based on the mechanism of corporate leadership principles with an emphasis on financial transparency. We attempted to validate and grade four main factors in this research, including mandating, monitoring, infrastructural, and structural factors. For this purpose, a questionnaire was developed to assess the data of 256 corporate managers and determine the associations between these factors in the form of four main hypotheses using path analysis. According to the findings, the four mentioned factors were confirmed in terms of their impact on the realization of social responsibilities based on the mechanism of corporate leadership principles with an emphasis on financial transparency. In addition, infrastructural factors had the most significant effect on the realization of social responsibilities based on corporate governance then, Monitoring, Structural, and Mandating factors are influential, respectively. Research findings are consistent with the theoretical framework of the stakeholder theory.

This research investigated the development of a stock trading strategy for companies on the New York Stock Exchange (NYSE), a prominent global market. Data was acquired from established libraries and the Yahoo Finance database. The model employed technical analysis indicators and oscillators as input features. Machine learning classification algorithms were used to design trading strategies, and the optimal model was identified based on statistical performance metrics. Accuracy, recall, and F-measure were utilized to evaluate the classification algorithms. Additionally, advanced statistical methods and various software tools were implemented, including Python, Spyder, SPSS, and Excel. The Kruskal-Wallis test was employed to assess the statistical differences between the designed strategies. A sample of 41 actively traded NYSE companies across diverse sectors such as financial services, healthcare, technology, communication services, consumer cyclicals, consumer staples, and energy were chosen using a filter-based approach on June 28th, 2021. The selection criteria included a market capitalization exceeding $200 billion and an average daily trading volume surpassing 1 million shares. Evaluation metrics revealed that the designed random forest trading strategy achieved a good fit with the data and exhibited statistically significant differences from other strategies based on classification learning algorithm.

Innovation is one of the basic tools of growth strategies to enter new markets, increase market share and create a competitive advantage. The purpose of this study is to evaluate the efficiency of innovative techniques in improving new and traditional criteria of ICT field companies’ performance during the years 2013 to 2017. Based on this goal, the research was conducted qualitatively and quantitatively. Based on Cochran sampling, 8 companies were selected as a statistical sample. In the first phase, to identify and determine the centers of decision-making units, inputs and outputs of the departments through Delphi method, distribution of questionnaires and aggregation of opinions of individuals and in in the second phase, the classification of model inputs and outputs and weighting of parameters by Delphi method and network analysis process method, and in the third phase of the research, the efficiency of innovative techniques in improving new and traditional performance criteria of ICT fieldcompanies is investigated. According to the results of the present study and in general among 8 sample companies, the first rank of efficiency is awarded to Iran Arqam Company and the 8th rank is awarded to Iran Telecommunication.

The purpose of this study is to identify the effect of stock tendency to deal with fluctuations and price fluctuation thresholds in creating fluctuations. The statistical population of the present study is the companies listed on the Tehran Stock Exchange that were present in the stock exchange during the years 2005 to 2018. In order to confirm and reject the research hypothesis, Eviews software has been used. In Tehran Stock Exchange, following severe stock price fluctuations, the stock price fluctuation mechanism is used to limit severe stock price fluctuations, and according to certain periods, the range of stock price fluctuations changes and over time the range of fluctuations increases. The basis of trial and error has been determined and in a short period of time there have been many changes in the procedures related to the application of stock price fluctuations, without really measuring the impact of these decisions in the market and investors' reaction to changes in price fluctuations. Findings showed that the number of times each share hits the price fluctuation Yield fluctuation has a significant effect.slow efficiency fluctuations have a significant effect; And in line with the concepts of hyper-reactive theory, it can be justified, that is, after the price reaches the range of fluctuation, the trend reverses and the basis of the fluctuation limit changes; It has changed the volatility of stock returns based on jump and price continuity.

Due to the existence of various paradigms and theories in accounting and various methods introduced to measure accounting values, as well as the lack of a complete and well-defined framework of these theories in terms of sociological paradigms, we decided to analyze sociology from theories. To achieve this goal, we used the content analysis method. In this way, first by examining the schools and theories of sociology and the main paradigm of positivism, interpretiveness, identification and components that were the characteristics of these paradigms were extracted and categorized from the themes and then the outputs were approved by sociology professors. And then accounting measurement theories and various theories using the method of taking notes from books and texts and articles extracted and sociological components in the context of accounting theories are searched and analyzed and at the end of accounting theories according to The extracted themes and their analytical codes are classified and analyzed and interpreted based on the obtained results. The results of the analysis of themes, new theories of accounting measurement tend to interpretism in which the role of the accountant is more prominent and historical cost theory is classified as a positivist sociological theory.

FinTech is the solution that strengthens the way of financial communication and if we apply this technology, it will provide us with new methods of performing smarter, more agile and wider financial services. The purpose of this study is to investigate and analyze the factors affecting the implementation of FinTech in Iran's banking industry using structural equation modeling to provide comprehensive solutions of removing barriers and development of this industry in the Iranian banking industry by fully understanding the current situation. The present article is of descriptive-analytical type and data collection has been done through library studies and questionnaires. The statistical sample of the study was 12147 personnel working in Iran's banks in 1400. Due to the size of the population, Cochran’s method and random sampling method were used to determine the sample size. To analyze and classify the extracted data, a questionnaire and a test of the main hypothesis and sub-hypotheses and structural equation modeling were used using smart PLS statistical software. The obtained results confirm the main hypothesis and the sub-hypotheses of the research. The results indicated that in the banking sector, there is a need for legalization and harmonization with upstream laws, as well as the need for infrastructure and tools that are very important in adopting strategies to implement FinTech in Iran's banking industry, in order to make transparency, reduce costs, provide high-speed services, and move towards a smart economy.

The purpose of this study is to perform a meta-analysis of the relationship between auditor characteristics and profit quality. In order to integrate the results of different researches and identify the factors that modulate the relationships between auditor characteristics and profit quality, in this research we will use meta-analysis methodology which is one of the quantitative statistical methods. In order to implement the meta-analysis method, they were identified and collected from the websites of foreign journals (articles published in the period 2005 to 2020) and the Internet site of domestic scientific research journals (articles published during the years 2006 to 2021) as a statistical population of the research. Systematic removal has finally analyzed 50 studies; The results of studies conducted in the period and around this relationship indicate that most of these studies are heterogeneous. In order to identify the cause of this heterogeneity, by dividing the research based on different criteria for measuring profit quality and auditor characteristics and calculating intra-group chi-square statistics, we found that these different measurement criteria used in research are one of the factors of contradiction in the results. There have been researches. In the following study, it was observed that there is no significant relationship between auditor characteristics with profit smoothing and timely profit and also between non-audit services provided by the auditor and profit quality, while in contrast, there is no significant relationship between auditor characteristics and quality of accruals; Profit stability; There is the ability to predict profit and conservatism.