درخت حوزه‌های تخصصی

The relationship between financial development and economic growth is the crucial issues which could grab economists and policy makers' attention to it. Financial market plays an essential role on each economy, because it conducts funds to those individuals or firms which have productive investment opportunities. If the financial system does not perform this role efficiently, the economic efficiency will decrease and consequently economic growth will be barricaded. One of the main disturbing cases of efficient financial system is asymmetric information. This paper tries to study the effect of financial development and symmetric information on economic growth for whole European Union members. For measuring the symmetric information, some proxies like ICT, IT and economic freedom components are used. In order to have a separate model per country, Pooled Data model is applied in 2000-2012. The results Show that financial development and symmetric information lead to a higher rate of economic growth among European Union members.    JEL Classification: O16, O40, D82, E69

Context/purpose: Factors affecting the technology, and innovation levels of crude oil treatment’s surface facilities, are numerous and extensive. Localization of surface facility as a high-tech Technology, which include oil and gas production and processing units, has always been one of the main issues, and technology management and innovation are essential priorities for these facilities. The purpose of this practical, heuristic, and quantitative research is to develop the studies and identify the current state of technology for crude oil treatment’s surface facility technology level in Iran and compare it with its global one. Methodology: Considering the wide range of factors that are used in evaluating technological and innovative capabilities with uncertainty. This research is applied in terms of purpose. Using a survey method and collecting qualitative data through a questionnaire, has led to descriptive results. This study by referring to experts and specialists, these factors according to their importance and priority in different classes of classification and then with statistical analysis, the relationship and correlation of these factors have been examined. For this purpose, 44 experts in oil and gas industry have been used for replying the qualitative questionnaire, then the fuzzy system model has been used to investigate the uncertainty in their answers and Quantitative results. Findings: The results of this study show that the most influential factors in surface facilities such as technological and innovative factors and managerial potential and human resources, etc. are not at an acceptable level compared to developed countries. Conclusion: The analysis of uncertainty between opinions of experts and factors investigated also confirms that attention to innovation and technology capacity and Technology capability and human resources in the National Iranian Oil Company should be increased.

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

Blockchain technology can bring opportunities, such as reducing transaction business costs and increasing transparency to the oil and gas industry. This model is adopted as a public maturity model in business processes, industry, and IS/IT organizations. This model is classified into five levels of emerging, identified, defined, operational, and mature to identify the applications of this technology toward flourishing and providing the ultimate solution to most of the organization's problems. Therefore, this qualitative research has been designed to identify maturity levels to provide a conceptual model of maturity levels of blockchain technology in grounded theory. First, the initial factors extracted through reviewing the research background; then, by conducting semi-structured interviews with 12 blockchain technology experts, the data were collected. It is noted that the interview was stopped as the duplicated and identical data, based on grounded theory research strategy The meanings and characteristics of the blockchain maturity model challenges presented in three stages of coding. The reliability of the interviews has confirmed by the reliability methods of Test-Retest and intra-subject agreement. The results of data analysis indicate that experts at the emerging level to primary educating and technology monitoring, at the identified level, to recognize the applications of this technology and regulation, at the defined level, to develop a roadmap, proof of concept, and Feasibility, At the operational level, the stakeholder resistance, and at the matured level, the entry new members, the consortium, and increasing attention to maturity requirements, is a spotlight with more frequency than other indicators and elements.