This paper presents an empirical investigation to evaluate the relationship among firms’ performances including cash, management efficiency and profitability. The proposed study considers eight components of current ratio, acid-test ratio, properties turnover, receivables collection period, earnings per shares, assets flow, return on assets and return on equities. The study selects some firms from Tehran Stock Exchange over the period 2007-2011. Using Spearman correlation ratio as well as regression technique, the study has determined that there was a weak and positive correlation between cash conditions and the firms’ value. In addition, there is a reverse relationship between receivables collection period and the firms’ value. The study has also found some weak relationship between firms’ value and other management efficiency components. Finally, the study has detected some weak and direct relationship between the profitability and firms’ value.

During the past few years, there have been several studies for portfolio management. One of the primary concerns on any stock market is to detect the risk associated with various assets. One of the recognized methods in order to measure, to forecast, and to manage the existing risk is associated with Value at Risk (VaR), which draws much attention by financial institutions in recent years. VaR is a method for recognizing and evaluating of risk, which uses the standard statistical techniques and the method has been used in other fields, increasingly. The present study has measured the value at risk of 26 companies from chemical industry in Tehran Stock Exchange over the period 2009-2011 using the simulation technique of Monte Carlo with 95% confidence level. The used variability in the present study has been the daily return resulted from the stock daily price change. Moreover, the weight of optimal investment has been determined using a hybrid model called Markowitz and Winker model in each determined stocks. The results showed that the maximum loss would not exceed from 1259432 Rials at 95% confidence level in future day.

This article evaluates the relationship between institutional ownership and compositional performance indices in company life cycle among corporations accepted in Tehran Stock Exchange comparatively. In representation relations owner’s goal in maximum wealth; therefore, the goal controls the representative work and evaluates his performance. The statistical society in this research consists of corporations accepted in Tehran Stock Exchange over the period 2006-2010. A cross-sectional regression of corporations is obtained and along with different stages of life cycle, their variance is analyzed. The results of this research indicate that:

1. In corporations’ growth stage, institutional ownership causes increasing assimilation performance and decreasing economic and financial performance.
2. In maturity stage, institutional ownership causes increasing assimilation performance but it has no effect on financial performance and it has a twofold effect on economic performance.
3. In decline stage, institutional ownership has a twofold effect on assimilation performance and it causes decreasing economic and financial performance.

This paper presents a comparative study of using a linear probability and Logit models to predict credit risk of the customers in some branches of Bank Mellat in Tehran, Iran. The statistical population of this research includes the applicants of the facilities granted by Bank Mellat in Tehran during the year 2008. Each branches of Bank Mellat of Tehran has been considered as a cluster, where a sample has been taken using simple random method. The sample size consists of 176 companies, 109 legal entities are classified as those ones good at settling their accounts, and 67 as those ones tardy in settling their accounts. The financial ratios of these companies have been calculated based on their audited financial statements and by descriptive and analytical methods of two statistical models. The results show that liquidity ratios are not significant factors for the prediction of credit risks and these two models are not significantly different from each other in this term. Moreover, the accuracy values of credit risk prediction of linear and Logit models are 73.7 percent and 80.3 percent, respectively. Therefore, Logit model is more consistent with reality and more appropriate for such a prediction.

Management is often considered as collaboration with others and this requires knowing about employers & apos; behavior and the factors influencing their behaviors to motivate them for obtaining some predicted aims. This paper presents a study to detect important factors influencing motivation of some employees who work for a public offices in city of Kashan, Iran. The study designs a questionnaire in Likert scale and distributes it among 160 randomly selected participants. The questions are divided into two groups of management performance and motivational factors. To evaluate the effect of demographic factors on the quality of respondents & apos; statements, a rating analysis based on Kruskal–Wallis test is used. To measure the effective vote, the motivation levels are divided into three groups of highly motivated, motivated and not motivated and they are analyzed based on rating mean variance with freedman scale. The results indicate that interesting job, job security, good salary and benefits and promotions, etc. are important factors to impact on the employers & apos; motivation. For the newly – employed personal, job security is the most important motivation factor and for old – established employees, job attractive and sense of being considered is the most effective factor.

This paper evaluates the outsourcing procedures & apos; conformity of E-banking services in some Iranian private banks according to the OMBOK structure. The insight on the outsourcing as a supportive source for the strategies of an organization is increasing and outsourcing is not being looked at as an element for reducing the organization & apos; s costs anymore. Therefore, there is an increasing trend in banking sector towards employing the outsourcing, as an effective response to the environment and attracting customers. This paper attempt to find out how outsourcing procedures of e-baking services in private banks is corresponded with the framework of this standard. The study considers five primary dimensions consisting of infrastructure, operation management, business, customer relations and technology among private banks across the country based on OMBOK model. The study selects 90 experts out of 100 people in the field of E-banking as sample study and distributes some questionnaires among them and the questionnaire is analyzed using Kruskal-Wallis test. According to the achieved results, out of the five domains of OMBOK structure including infrastructure, business, technology, customer relations and operation management, the outsourcing procedures of the e-banking services in Iran & apos; s private banks does not correspond in two domains of infrastructure and business, but corresponded in other domains.

This paper evaluates the effect of profit quality structures on capital cost and the primary objective is to disclose the effect to investors. The research methodology is practical based on its goal and its research design is Expose-Facto. The study selects 36 Iranian firms as statistical sample over the period 2006-2010 from some Iranian firms and the study selects post performances from their financial reports. The statistical parameters, statistical plots, multiple-variables linear-regression and correlation analysis are implemented for data analysis. The results show that the estimated model could explain 22 percentages of variable changes. This means that there is a weak linear relationship between cost of capital and profit persistence, profit predictability and other variables. Based on the regression estimation we concluded that there was a direct relationship between earnings persistence and cost of capital and there was a reverse relationship between earnings predictability and cost of capital.

This performs an empirical investigation to evaluate the relationship between cultural values and earnings quality in some Iranian banks over the period 2005-2011. The individualism, uncertainty avoidance, power distance and masculinity dimensions are regarded as criteria for cultural values. The study also considers change in return on assets and loan loss provisions as the main criteria for earnings quality of banks. For measuring the cultural values, the questionnaire of Hofstede [Hofstede, G. (1994). The business of international business is culture. International business review, 3(1), 1-14.]. The study also uses two measures to calculate earnings quality: 1-just-meet-or-beat the prior year’s earnings and 2- Income smoothing through loan loss provisions based on compound linear regression. Research results showed that there was a weak relationship between cultural values and earnings management.

This study investigates whether enhancing organizational agility and mental health of staff could increase strategic readiness for crises or not. In this study, descriptive statistics is used to present demographic data of the research, and P-Test is employed for analyzing the data. In addition, to examine research hypotheses, correlation coefficients and descriptive statistics are implemented. Finally, to rank the variables and indicators of the research, Friedman test and for comparison of indicators and components of the research, nonparametric Kruskal-Wallis test are used. The proposed study designs a questionnaire and The questionnaire and distributes it among some nurses in obstetrics and anesthesiology department and among supervisors. Cronbach & apos; s alpha is also employed for determining the reliability in this study. The results indicate that working conditions as well as employees’ mental health are in good conditions, the employees with higher levels of mental health have higher readiness to deal with potential crises, and the relationship between agility of hospitals and their strategic readiness for dealing with crises is confirmed.

This research aims to study the effects of the quality of financial information companies on the accreditation of loans and bank contracts of the branches of Bank Mellat in the East Azerbaijan province. This is an applied research using 67 branches of Bank Mellat of the East Azerbaijan province. The study chooses a sample of 31 branches to evaluate the effects of the quality of financial information companies on the accreditation of loans and bank contracts. There are variables associated with quality of financial information such as their relevance, timeliness, and reliability over the period 2010-2011 using multi-variables linear-regression technique. The results of this study show that relevance, timeliness, and reliability variables are effective on the accreditation of loans and bank contracts of the branches.