Parastoo Sedaghat | University of Kurdistan - Iran (original) (raw)

Papers by Parastoo Sedaghat

چشم انداز مدیریت مالی , 2014

‌‌هدف پژوهش حاضر شناسایی عوامل مؤثر بر رفتار سرمایه گذاران در تمایل به سرمایه گذاری مجدد در بازار... more ‌‌هدف پژوهش حاضر شناسایی عوامل مؤثر بر رفتار سرمایه گذاران در تمایل به سرمایه گذاری مجدد در بازار
بورس اوراق بهادار تهران است. ابعاد عوامل مؤثر بر رفتار سرمایه گذاران شامل مکان سرمایه گذاری، قوانین و
مقررات سرمایه گذاری، موقعیت سرمایه گذاری، امنیت سرمایه گذاری، نقدینگی سرمایه گذاری و سودآوری
سرمایه گذاری است. رضایت سرمایه گذاران نیز بهعنوان متغیر میانجی در این پژوهش استفاده شده است. این
مطالعه از لحاظ هدف،كاربردی و توصیفی می باشد و از حیث نحوة ارتباط بین متغیرها از نوع پژوهش توصیفی –
پیمایشی است. جامعة آماری شامل سرمایه گذاران بورس اوراق بهادار تهران می باشد كه با استفاده از روش
نمونه گیری تصادفی در دسترس 363 نفر از سرمایه گذاران بهعنوان نمونه مورد بررسی قرار گرفتند. جهت آزمودن
فرضیات از مطالعات میدانی و از ابزار پرسشنامه استفاده شده است. بهمنظور برآورد مدل از روش های مدل یابی
معادالت ساختاری و از نرم افزار Lisrel 8.5 استفاده شده است. نتایج نشان می دهد كه ابعاد رفتار سرمایه گذاران
دارای تأثیر مستقیمی بر رضایت سرمایه گذاران بوده كه نقدینگی سرمایه گذاری با ضریب اثر 0/79 و عدد معناداری
7/64 در رتبة اول تأثیر قرار گرفته است. قوانین و مقررات سرمایه گذاری با ضریب اثر0/50 و عدد معناداری 3/36
در رتبة آخر قرار گرفته است. همچنین رضایت سرمایه گذاران بر تمایل به سرمایه گذاری مجدد دارای تأثیر مستقیم
است.

This paper attempts to study the effect institutional investors, executive and non-executive dire... more This paper attempts to study the effect institutional investors, executive and non-executive directors, and ownership concentration on the Earnings management among companies listed on the Tehran stock exchange during 2005-2010. The sample of this research consisted of 35 companies with using a twostage cluster sampling. In order to analyze data was used modify Jones Model and Panel Data. The dependent variables of this research is earning management and independent variables are institutional investors, the combination of board directors i.e., executive and non-executives directors, and ownership concentration. The research findings state that there is no significant relationship between dependent and independent variables.

Investment liquidity is of considerable importance for investors when selecting an appropriate po... more Investment liquidity is of considerable importance for investors when selecting an appropriate portfolio. The present study aims to assess the relationship between stock liquidity and investment in listed companies on Tehran Stock Exchange. It is an ex-post facto and analytical research which applied Panel Data analysis of 112 listed companies on Tehran Stock Exchange over a period, extending from 2006 to 2011. Various software programs were utilized in order to analyze the data such as SPSS20, Eviews7, and Minitab16. The achieved findings of this study indicate that there is a significant direct relationship between the ratio of stock liquidity and investment in fixed assets of listed companies. Furthermore, it can be concluded that the ratio of stock liquidity, the growth rate of company's inventories and the growth rate of total assets are positively and directly associated with each other.

This study examines the determinants of financing on the company's liquidity sources in the liste... more This study examines the determinants of financing on the company's liquidity sources in the listed companies in Tehran Stock Exchange. The research method is regression descriptive. The data and information are based on information from listed companies in Tehran Stock Exchange. The research methodology in the event is ex post facto and the data is based on secondary data. The data collection has been regression descriptive based on panel data. The sample is 81 listed companies in Tehran Stock Exchange. The significance of the coefficient of determination, correlation coefficient and t-test has been analyzed by using Eviews and Excell to analyze the data and the research hypotheses. Research findings are as follows; there is not a significant relationship between the amount of leverage ratios, the amount of liquidity and the liquidity sources of the listed companies in Tehran Stock Exchange. There is a significant relationship between profitability, dividend payments and the size of the listed companies. Finally research conclusions it shows evidence that dividend payments and dividend policy affect the company's liquidity resources. Also, there are great similarities between developed and developing countries on the determinants of corporate finance so that the capital structure, dividend payments and firm size are important factors in determining cash.

The purpose of this research to survey the relationship between human resource management ways an... more The purpose of this research to survey the relationship between human resource management ways and financial performance of active companies in Sanandaj city industrial park. In this research, data has been collected through a standard questionnaire to examine human resource management ways and financial performance. The present study is an applied work in terms of its purpose and a descriptive survey in terms of data collection method. The research population was active companies in industrial zone of Sanandaj city, which consisted of 105 employees of these companies, investigated by simple random sampling. Different methods of descriptive and correlation coefficient were used for statistically analysing data. The data was analysed in SPSS18 software by applying good statistical tests with respect to the research hypotheses. Accordingly, the result suggest that there is a positive and significant association between human resource management practices and its dimensions, and financial performance of human resource management ways; firstly training places, secondly motivation, thirdly involvement, fourthly reward system, and finally employment. Eventually, a conclusion was drawn and some suggestions were offered so as to improve the relationship between the model's variables.

The mainobjectiveof this research has been determining effect measurement of being knowledge-base... more The mainobjectiveof this research has been determining effect measurement of being knowledge-based on profitability in Small and Medium Sized Enterprises (SME's). Statistical society of this research has been the staff of active SME's in the Sanandajcity in which 280 units have been active and 170 persons of them have been selected as statistical sample utilizing Cochran sampling method and primary data have been analyzed viaquestionnaire method.Research hypotheses have been tested with utilizing one samplettest, Pearson correlation coefficient and SPSS 18 software. Durability of being knowledge-based and profitability questionnaires has been calculated with Cranach's Coefficient Alpha Testand they are 0.85 and 0.90 respectively. All the hypotheses have been tested in 0.95 level and they have been significance. The results showed that being knowledge-based have had significance effect on profitability with correlation coefficient of 0.665 and innovation factor has had 0.680 effects on profitability.

Present research evaluates the effect of privatization on earnings management in assigned governm... more Present research evaluates the effect of privatization on earnings management in assigned governmental corporates. The main hypothesis contains of five hypotheses. Earnings management is a dependent variable in this study and Jones adjustment model is used to measure it. This model needs accurate calculation of discretionary accruals. Independent variables are Privatization variables, the efficiency of assets, stock return, firm size and financial leverage. It is descriptive-correlation research based on integrated data. To analyze the research hypothesis was used linear regression model. Sample of this research consist of 67 assigned corporations during 2006-2012. STATA software has been used to analyze the results. The result shows a meaningful relationship between privatization and earnings management which is negative. So, main hypothesis may be correct about the existence of relationship between privatization and earnings management. The other hypotheses are analyzed and has been approved the relationship between stock return and firm size.

Introduction The research carried out as a part of this project concerns Initial Public Offers in... more Introduction The research carried out as a part of this project concerns Initial Public Offers in the Indian stock market during the 5-year period, 2002-2007. There have been 272 IPO’s during this period. The main objective of the research is to understand factors that influence the IPO’s, globally as well as in India, benchmark these in the context of IPO’s during the period 2002-2007 and to draw specific, statistically relevant inferences. The factors that are considered important in the case of IPO’s, as judged by their recurrence in 600 plus papers and articles on the subject which have been studied are: IPO underpricing, Role played by underwriters and investment bankers, Pricing and marketing issues and impact of IPO’s on corporate structure. In addition, several minor issues and practices have been cited in the papers which have provided insights for the research. The objectives formulated for the research are as follows: i. To evaluate role played by IPO’s in corporate finan...

Mediterranean journal of social sciences, 2015

This study examined the relationship between organizational trust and change and the mediating ro... more This study examined the relationship between organizational trust and change and the mediating role of the commitment to change in Sanandaj insurance companies. The population of this study (N=159) includes the employees of Sanandaj insurance companies. Using classified random sampling with proportional allocation to the population size of each company, 112 insurance companies' employees and managers were selected as samples of this study. Questionnaires were used to collect data. The data was analyzed by statistical software in both descriptive and inferential levels, using structural equation modeling. The questionnaires' reliabilities were calculated by Cronbach's alpha coefficient. The reliabilities of organizational trust, organizational change, and commitment to change questionnaires were .857, .786, and .761, respective. All assumptions were confirmed at the 95% confidence level and the results revealed that organizational trust has had a significant effect on the...

The main purpose of this research is investigating the Effects of Risk Perception and risk Tolera... more The main purpose of this research is investigating the Effects of Risk Perception and risk Tolerance on Investors' Decisions Making in Tehran Stock Exchange in during time on July until April 2015. The statistical population included all professional and non-professional investors given that the community was not unlimited, the number of samples required was appointed research using Cochran formula 384 using simple random sampling method selected. The number of professional investors research, 108 legal brokers in Tehran Stock Exchange among the others were individual investors questioned. This study in terms of purpose is applied research and survey. Regarding the method of inference, this research is descriptive – analysis. data collection and measurement tools and methods was inventory derived from three valid sources that the independent variables and the dependent variable in the form of 30 questions has been prepared using Cronbach's alpha coefficient reliability were ...

TIJ's Research Journal of Economics & Business Studies - RJEBS, 2014

This study examines the determinants of financing on the company's liquidity sources in the l... more This study examines the determinants of financing on the company's liquidity sources in the listed companies in Tehran Stock Exchange. The research method is regression descriptive. The data and information are based on information from listed companies in Tehran Stock Exchange. The research methodology in the event is ex post facto and the data is based on secondary data. The data collection has been regression descriptive based on panel data. The sample is 81 listed companies in Tehran Stock Exchange. The significance of the coefficient of detemination, correlation coefficient and t-test has been analyzed by using Eviews and Excell to analyze the data and research ypotheses. Research findings are as follows; there is not a significant relationship between the amount of leverage ratios, the amount of liquidity and the liquidity sources of the listed companies in Tehran Stock Exchange. There is a significant relationship between profitablity, dividend payments and the size of th...

The present research intends to examine the relationship between social responsibility and financ... more The present research intends to examine the relationship between social responsibility and financial performance in commercial banks across Kurdistan. The present research has examined dimensions of social responsibility including economic responsibility, legal responsibility, moral responsibility, humanitarian responsibility and financial performance. The statistical population consists of the commercial banks across Kurdistan. Sample size (210) was selected via stratified sampling, that 230 questionnaires have been distributed considering 10% extra. Eventually, 218 questionnaires were received and analyzed. In addition, standard questionnaire has been used to collect data for social responsibility and financial information on revenue and profitability of banks during 2007-2012 has been used to collect information on financial performance. Further, validity of social responsibility questionnaire was confirmed by experts, which Cronbach's Coefficient Alpha was obtained equal to ...

This paper aims to evaluate the relationship between the quality of reporting and efficiency of i... more This paper aims to evaluate the relationship between the quality of reporting and efficiency of investment in companies registered at Tehran Stock Exchange Market during 2010-2014 (Iranian calendar) period. The population consists of manufacturing firms registered at Tehran Stock Exchange and the statistical sample includes 126 companies. To explore the assumptions of the research, secondary data, as well as audited balance sheets have been used to collect the data. The data have been analyzed using descriptive and inferential methods at two levels and via Panel Yapold tests. Reliability for variables has been verified using Luin, Leen and Chu methods for data related to the study. The results coming out of the study have been obtained by financial and monetary data of the companies registered at Tehran Stock Exchange during the years between 2010 and 2014 and have been analyzed. It was illustrated that not only companies that used higher qualities of reporting had better investment...

Present research evaluates the effect of privatization on earnings management in assigned governm... more Present research evaluates the effect of privatization on earnings management in assigned governmental corporates. The main hypothesis contains of five hypotheses. Earnings management is a dependent variable in this study and Jones adjustment model is used to measure it. This model needs accurate calculation of discretionary accruals. Independent variables are Privatization variables, the efficiency of assets, stock return, firm size and financial leverage. It is descriptive-correlation research based on integrated data. To analyze the research hypothesis was used linear regression model. Sample of this research consist of 67 assigned corporations during 2006–2012. STATA software has been used to analyze the results. The result shows a meaningful relationship between privatization and earnings management which is negative. So, main hypothesis may be correct about the existence of relationship between privatization and earnings management. The other hypotheses are analyzed and has be...

Mediterranean Journal of Social Sciences

The present research study intended to investigate the impact of the Role of Purchase Rewards to ... more The present research study intended to investigate the impact of the Role of Purchase Rewards to Companies' Customers, as a Purchase Intention Mediator, on the Profitability of SMEs in Sanandaj City in 2014. Three different types of variables, including Independent, Dependent and Intervening variables, are specified in this study; Purchase Rewards to Customers is the Independent Variable, Profitability is the Dependent Variable and the Purchase Intention Mediator is the Intervening Variable. The ultimate research application of the current study is that of Applied Research implementations based on the descriptive research methods. To this end, correlational research and survey research methods were selected as the branches of descriptive research. The study's statistical population consists of 444 companies' Managers and an unlimited number of Customers of SMEs in Sanandaj city among which 206 managers and 384 clients were selected as sample population based on Cochran's Sample Size Formula. Moreover, Likert Scale Questionnaire was employed to accomplish the survey research in order to collect research data required. The research data were analyzed both descriptively and inferentially, using LISREL8.7 and SPSS18 softwares, based on Pearson Correlation Coefficient test and Structural Equation Modeling (SEM). To estimate the reliability of the Questionnaire, Cronbach Alpha Reliability measure of estimation was adopted; accordingly, the reliability of the questionnaires of the research three different variables such as Purchase Rewards to Customers Variable, Profitability variable and Purchase Intention Mediator variable were estimated as 0.841, 0.747 and 0.839 successively. Furthermore, the research hypotheses were confirmed at %95 confidence level. Consequently, it was concluded that, based on the research results, the role of purchase rewards to customers had a statistically significant effect on the profitability of SMEs in Sanandaj city. The type of rewards and the time of the rewardings were ranked accordingly; the former got the first rank while the latter got the second rank. It was concluded that the more the purchase intentions of the customers, the lesser the relationship between the role of purchase rewards and the profitability of SMEs.

International Journal of Accounting Research, 2016

The aim of this research is to investigate the growth of productivity on liquidity changes in Tej... more The aim of this research is to investigate the growth of productivity on liquidity changes in Tejarat Bank, Kurdistan province, within 2010-2014 in which 34 branches were accounted into consideration. This research is practical in terms of goal and is a descriptive-correlational research in terms of methodology. In this research, the criteria of productivity growth which include the services resulted from physical capital, the services from technology capital and the services from workforce personnel are tested as independent variable and liquidity changes are tested as dependent variable. After estimation tests, equations ARDL, OLS and Benerjee test are used for testing the assumptions of research. The findings of research represent that there is a meaningful relation between the growth of productivity, services from physical capital (number of branches) and services from workforce personnel and liquidity changes; but no meaningful relation was observed between the services from technology capital (information) and liquidity changes. The findings show that there is a meaningful relationship between productivity growth i.e. services from physical capital (number of branches) and services from workforce personnel and the changes of liquidity, and no meaningful relation exists between the services from technology capital (information) and liquidity changes. So, it can be concluded that the existence of branches and proper services of workforce personnel cause general welfare and customer attraction, and it results in positive meaningful cash flow and this issue per se causes more benefit and increase of liquidity in the branches of Tejarat bank, Kurdistan province.

چشم انداز مدیریت مالی , 2014

Mediterranean journal of social sciences, 2015

TIJ's Research Journal of Economics & Business Studies - RJEBS, 2014

Present research evaluates the effect of privatization on earnings management in assigned governm... more Present research evaluates the effect of privatization on earnings management in assigned governmental corporates. The main hypothesis contains of five hypotheses. Earnings management is a dependent variable in this study and Jones adjustment model is used to measure it. This model needs accurate calculation of discretionary accruals. Independent variables are Privatization variables, the efficiency of assets, stock return, firm size and financial leverage. It is descriptive-correlation research based on integrated data. To analyze the research hypothesis was used linear regression model. Sample of this research consist of 67 assigned corporations during 2006–2012. STATA software has been used to analyze the results. The result shows a meaningful relationship between privatization and earnings management which is negative. So, main hypothesis may be correct about the existence of relationship between privatization and earnings management. The other hypotheses are analyzed and has be...

Mediterranean Journal of Social Sciences

International Journal of Accounting Research, 2016