Mohsen Imeni

Ayandegan Institute of Higher Education · Accounting

Objective: The aim of this study is to investigate the relationship between the debt leverage and the audit fees in the Tehran Stock Exchange. We considered the impact of the operating and financial liability leverage variables. In addition, the existing association between the mentioned variables and the audit fees was examined. Methods: In this r...

Society has gradually realized that companies’ actions have consequences. Companies can fulfill their accountability to society by disclosing information beyond their financial data, providing better decision making for stakeholders. Therefore, this study aims to investigate the impact of corporate social responsibility (CSR) on earnings persistenc...

Businesses must be resilient to withstand many occurrences. Companies of all sizes can deal with adversity and possible danger in this manner. When things are unclear, it is critical to have a strong risk management strategy in place. In times of crisis, risk management enables businesses to remain adaptable and robust while avoiding any hurried or...

In the past, investors used their own or others’ experiences to achieve their goals. With the development of financial management, investors’ choices became more scientific. They could select the optimal choice by using different models and combining the results with their experiences. In portfolio optimization, the main issue is the optimal select...

Purpose In this paper, a combined TODIM-BSC method with the neutrosophical approach for evaluating the performance of a private insurance company has been proposed. In other words, first, using the BSC technique, and identify the performance evaluation indicators, then evaluate the performance of the insurance company's agencies and rank them with...

Objective: Separating ownership and management creates the problem of agency. Consequently, this information asymmetry between managers and shareholders brings the need for a conservative approach in financial reporting. In this way, shareholders use this approach to mitigate the effects of this information asymmetry. Hence, this study aims to inve...

The objective of this study is to examine the relationship between managerial ability and earnings classification shifting of firms listed in the Tehran Stock Exchange (TSE). The paper consists of a sample of 1,875 firm-year observations after applying systematic elimination sampling method during a period of fifteen years, from 2005 to 2019. This...

Purpose: The audit fee is a function of the inherent risk. Given the role of inventory on reported earnings, audit efforts to proof of related claims will be increased and as a result, audit fees will be affected by increased audit hours. The results of research in this field are different and the reaction of audit fee to inventory figure in differ...

Purpose: Today, the business environment is constantly changing, and ignoring the hidden relationship between businesses and their environment can prevent new sustainable development opportunities. The purpose of this study is to explain the resilience system of businesses; through their appropriate recognition, enterprises can increase their capac...

Many areas of accounting have highly ambiguous due to undefined and inaccurate terms. Many ambiguities are generated by the human mind. In the field of accounting, these ambiguities lead to the creation of uncertain information. Many of the targets and concepts of accounting with binary classification are not consistent. Similarly, the discussion o...

Balanced Scorecard used as a tool of strategic assessment and suggested that all performance of organizations should not only be studied financial metrics but must non-financial metrics also be considered. BSC concept encompasses a larger area of the business segment. However, Balanced Scorecard is in practice very complex and in terms of the measu...

Almost 60 years have passed over since Argyris (1952) published the impact of budgets on people. Few years later, Stedry (1960) and Devine (1960) continued to pursue accounting studies under the influence of psychology. Dyckman and Zeff (1984) define as the Decade of Awakening in the accounting literature. However, it was not before the 1967 that t...

The concept of Value Creation is gaining momentum in Iran under the open regime. Iranian Companies are geared to understand and act upon the concept of Shareholder Value to stay competitive in this unfathomable and volatile environment. Most executives today understand that, the need to create shareholder value is paramount and the world's most com...

Previous studies have claimed that new information about market fundamentals provides only a partial explanation of observed price fluctuations. It has been proposed that short-term fluctuations are caused by shifts in market psychology or events that have no direct impact on business prospects or economic conditions. In accordance with the idea th...

This study provides evidence for the relationship between working capital management and cash holding companies listed in Tehran Stock Exchange. To test the relationship between working capital management and cash holding used multiple linear regressions. For this study, 16 variables were used and three hypotheses were formulated. The sample consis...

Present study intends to provide evidence on the relationship of institutional shareholders with Cash Conversion Cycle (CCC) in the listed companies on Tehran Stock Exchange. Using linear regression models, at the hand of a hypothesis the relationship between the research variables are tested. The research is conducted on a statistical sample consi...