After financial crisis in 2008, the effect of crisis spread in the world. Many countries were affected quickly and others slowed in a particular mechanism. Using data of TEPIX from Tehran Stock Exchange and DJI from New York stock Exchange as the main indexes of these two markets, this paper reported strong evidence of TEPIX’s dependency on DJI after the crisis in a four-week delay. The index level series were non-stationary; therefore, we employed cointegration analysis and error correction vector autoregressions (VAR) techniques to model the interdependencies. To find the best lag time we used a heuristic method and the results surprisingly were the same as the result of applying a VAR model. The results support the hypothesis that financial stress was transmitted from the U.S to Iran primarily through trade and price channels.

This study aims to determine the relationship between the capital structure and economic value added. In this context, the rates of total debt to total asset, total current debt to total asset, total long debt to total asset and total debt to total equity are distinguished as the measures of capital structure. The data used in this study consisted of a sample of 133 companies listed in Tehran Stock Exchange from 2008 to 2012. To analyze the data and to perform hypothesis tests, a linear regression model, based on combinatorial methods or data panel, and also a nonparametric Spearman correlation analysis have been applied. The results of the research hypothesis tests based on regression analysis revealed an insignificant relationship between capital structure and economic value added. Furthermore, the results showed that, there was an inverse moderate relationship between rate of total debt to total asset and total current debt to total asset with economic value added. There is an inverse weak relationship between rate of total long debt to total asset and total debt to total equity with economic value added.

This paper presents an empirical investigation to study the effect of real earnings management on audit fees in selected firms from Tehran Stock Exchange. The study gathers the necessary information from selected stocks listed in Tehran Stock Exchange. The proposed study uses the information of 63 firms over a four-year period from 2009 to 2012, which leaves us to have 252 data. Using some regression study, The study has confirmed real earnings management influences positively on audit fees in general. In addition, while real earnings management through an increase in sales does not influence on audit fees, the survey has concluded that real earnings management through increase in production costs as well as decrease in discretionary expenditures influences positively on audit fees.

This paper presents an empirical investigation to study the effects of organizational culture and information technology on knowledge sharing in national foundation of computer games (NFCG) located in city of Tehran, Iran. The proposed study designs a questionnaire in Likert scale, distributes it among 55 selected people who work for NFCG, which consists of three categories of organizational culture, information technology and knowledge sharing and Cronbach alphas are calculated as 0.869, 0.707 and 0.773, respectively. Using ANOVA test, the study has determined a positive and meaningful relationship between organizational cultures and knowledge sharing. However, the study has not determined any positive and meaningful relationship between information technology and knowledge sharing. Furthermore, while the results of the study have not indicated any meaningful relationships between trust, employee communication on one side and knowledge sharing on the other side, there were positive and meaningful relationships between reward system and organizational structure on one side and knowledge sharing on the other side.

One of the necessary issues in business development is to register it with government, which helps an organization gain an official identification. However, registering a firm with government often involves with many challenges in different countries. The recent advances in information technology have created tremendous opportunities to expedite the process of business development. This paper presents an empirical investigation to prioritize various factors influencing on information and communication technology development in noncommercial business registration office in Iran. The proposed study designs a questionnaire with eight categories and distributes it among some experts. The results of our survey indicate that Creating a sense of urgency is number one important factor followed by Appropriate planning, Form a coalition FAQ, Fixed improvements, Empowering, Creating a good perspective, New approaches to institution-building and Explanation of Vision.

Competitive intelligence is the art of gathering, processing and analyzing the information about the competitors and environment in order to create and sustain the competitive advantage. The application of competitive intelligence in export companies can provide a complete picture of current and future competitive status for managers in addition to obtaining the most appropriate strategic decisions, which could ultimately lead to the improved exports in these companies. This study investigates the role of competitive intelligence for improvement of exports in Iranian industries. Using structural equation modeling, the study has detected six factors including understanding the competitive environment, intelligent response, superior features, customer orientation, managerial skills and competitive advantage.

This paper presents an empirical investigation to study the effects of virtual social networks on entrepreneurial marketing. The study designs a questionnaire in Likert scale based on a model originally developed by Morris et al. (2002) [Morris, M. H., Schindehutte, M., & LaForge, R. W. (2002). Entrepreneurial marketing: a construct for integrating emerging entrepreneurship and marketing perspectives. Journal of Marketing Theory and Practice, 10(4), 1-19.]. The study considers the effects of three components of virtual social network (VSN); namely structural VSN, interaction VSN and functional VSN on entrepreneurial marketing. Using structural equation modeling, the study has determined positive and meaningful effects of all three VSN components on entrepreneurial marketing.

Entrepreneurship is considered as the key factor of economic growth and development in modern day. Entrepreneurship takes place either individually or organizationally and they normally undertake the risk of entrepreneurship. Entrepreneurs experience the most severe conditions when they deal with a government, which is completely unfamiliar with some rules. If a government supports an entrepreneur one with the required characteristics, then entrepreneurship is facilitated largely for both individuals and organizations. This article provides definitions, features and the effective factors on realization of an entrepreneur government with respect to significance of such a government. To this end, a list of factors that may lead to realization of entrepreneur government was derived from previous studies and then the fuzzy TOPSIS method and collected opinions of experts were applied to facilitate the determination of each of these factors. Finally, a list of influential factors was presented with regards to effective factors on realization of entrepreneur government.

During the past two decades, there have been tremendous changes on development of information technology (IT). People may do their daily activities using different IT based products such as email, search engines, video conferences, etc. This paper presents an empirical investigation to study the relationship between IT facilities and knowledge management lifecycle components including, knowledge generation, knowledge acquisition, knowledge storage, knowledge transmission and knowledge usage. The study has accomplished among 150 randomly selected people who work for social security organization in city of Esfahan, Iran. Using structural equation modeling, the study has determined that there were positive and meaningful relationship between IT facilities and all components of knowledge management lifecycle.

Measuring the relative efficiency of similar units has been a popular research especially when the units were mostly non-financial. Even, similar financial units may not be necessarily evaluated based on traditional financial figures such as return of equities, return of assets, etc. In this paper, we present an empirical investigation to measure the relative efficiency of 30 branches of an Iranian bank named Bank Mellat. The study considers four inputs including operating expenses, interest paid, capital expenditures and fixed assets. In addition, we use customers’ bank deposit, commissions and loans paid as output parameters. Using three different data envelopment analyses, the study measures the relative efficiencies of all units. The preliminary results indicate that most banks were working under desirable level of efficiency.