درخت حوزه‌های تخصصی

The purpose of this research is to provide a model for reporting quality of financial information based on behavioral and value accounting of listed companies in Tehran Stock Exchange which is based on Structural Equation Modeling. This research in terms of applied purpose is applied research and in terms of data collection method is post-semi experimental research in the field of proofing accounting research with deductive- inductive approach. The statistical population of this is including the sample of 128 listed companies in the Tehran Stock Exchange between 2007 and 2017. The behavioral characteristics of managers (hidden variables) is measured by observable variables of myopia, opportunistic behavior and over confidence of managers and the value content of accounting information (hidden variable) is evaluated by the observable variables of relevance of profit and relevance of book value. And reporting quality of financial information is also investigated based on the scores accrued to each company and the announcement published by the Tehran Stock Exchange based on the companies' rating in terms of the quality of reporting and proper notification. After insuring the acceptable fitness of the measurement pattern and the structure of research in both approaches; Structural Equations Modeling and regression, the results indicate that there is a significant negative relationship between the behavioral characteristics of managers and the reporting quality financial information. Also, there is a positive and significant relationship between value content of accounting information and reporting quality of financial information.

In modern eras, travels with spiritual motivation have been accompanied by significant growth. The present study is aimed to investigate the role of spiritual orientation on the morale of tourists with the mediating role of spiritual wellbeing. In terms of purpose, the present study is applied research, and in terms of method, it is a descriptive research and a survey and correlational research. The statistical population in this study includes tourists and travelers to the sights of Tehran. The statistical sample size of the study was obtained using the Morgan table, as 384 individuals were selected using the convenience cluster sampling method. The data collection instrument is Allport’s Religious Orientation Questionnaire (short form), Lemon and Ann Wangheim Tourist Morale, and Spiritual Well-being Scale by Ellison. The questionnaire reliability was verified using Cronbach’s alpha and composite reliability. Its validity was verified using convergent validity and content validity by the opinion of experts regarding the study topic. SPSS and AMOS software were also used to determine the correlation and data analysis. At a 95% confidence interval, spiritual orientation and spiritual well-being positively and significantly affected tourists’ morale. Also, the mediating role of spiritual well-being in the relationship between spiritual orientation and tourists' morale was confirmed.