Managed care uses financial incentives and restrictions on tests and procedures to attempt to influence physician decision making and limit costs. Increasingly, the public is questioning whether physicians are truly making decisions based on the patient's best interest or are unduly influenced by economic incentives. These circumstances lead to the potential for disagreements and conflict in th...

unreliability of financial statements in iran has urged this country’s financial services industry management to manipulate practices by which they could gain reliable risk scores for borrowers. this research extracts the most influential qualitative factors that would impact the default of a business relationship borrower. solicitation of the factors is done through delphi methodology. the mea...

It is widely acknowledged that a comprehensive understanding of business processes is crucial for an effective and efficient audit of a company’s financial reporting and regulatory compliance, especially in light of the recent major financial scandals. In an attempt to improve the support of business process auditors, we conducted 17 semi-structured expert interviews to obtain deeper insights i...

the current study aims to examine and identify competency dimensions, factors and indices for managers of science and technology parks of iranian public university in order to present of a conceptual model. the targeted population consisted of two parts including experts in the field and managers and experts in science and technology parks. for this purpose, exploratory method was used and data...

Experts in finance and accounting select feature subset for corporate financial distress prediction according to their professional understanding of the characteristics of the features, while researchers in data mining often believe that data alone can tell everything and they use various mining techniques to search the feature subset without considering the financial and accounting meanings of...

It is well recognized that individuals follow "Expert" advice, even when flawed and offers no advantage, and sometimes leads to disadvantages. The neurobiology underlying this is uncertain, and in particular there is an incomplete understanding of which brain regions are most involved when individuals chose to disobey an expert. To study this we examined functional magnetic resonance imaging (f...

In the modern economic market, it is necessary for investors and decision makers to evaluate the financial situation of enterprises. For managers, analysis of statements can help to judge development prospects of enterprises, so as manage make decisions on future development direction. And get accurate business results the enterprise this year, which has important reference significance w...

Following the crisis in 2008, the financial industry has faced growing numbers of laws and regulations globally. The number and complexity of these regulations is creating significant issues for governance, risk and compliance management in almost all industrial sectors; however some of these sectors are characterized by being heavily-regulated including the financial industry. This paper propo...

the results of examination of annual financial statements by independent experts (auditors) are presented in reports. we have tried to examine and evaluate the activities of two important professions of accountancy and auditing in iran, in preparing and validating annual financial statements, and relate these evaluations to group behavior of share – holders and analyses of stock – brokers. for ...