This paper presents an empirical investigation to study the relationship between audit quality and earnings management in Iranian banking industry. The proposed study gathers the necessary information from 18 different Iranian banks over the period 2005-2012. The study considers the effects of three independent variables including type of auditing, tenure of auditing and size of bank on earning managements. The result of our survey has indicated that there was a meaningful and reverse relationship between type of accounting and earnings management. In addition, the longer an auditing firm perform auditing program, the better the firm reports earnings management. Finally, as the size of firm increases, there is a better earnings management.

This paper presents an empirical investigation on the effects of job burnout and emotional intelligence on organizational commitment in an Iranian Carbon producer. There are 300 full time employees and the study chooses a sample of 169 people. The proposed study adopts three well-known questionnaires for measuring job burnout, emotional intelligence and organizational commitment and Cronbach alphas are 0.766, 0.877 and 0.802, respectively. The study chooses regression analysis and other statistical observation to examine different hypotheses and the results indicate that there were some meaningful relationships among different components of the survey. In other words, when there was an increase on job burnout, we could expect less organizational commitment and while there was an increase on emotional intelligence, we may expect higher level of organizational commitment.

This paper presents an empirical investigation on the effects of various factors on building appropriate brand in food industry. The proposed study deigns a questionnaire and distributes it among some expert who were involved in food industry. Cronbach alpha are mostly well above the minimum desirable limit of 0.7, which validate the overall questionnaire. In addition, Pearson correlation ratios indicate that there were some positive and meaningful relationships among all components of the survey. The study implements structural equation modeling and the results indicate that brand vision influences brand position, positively. In addition, there is a positive and meaningful relationship from brand vision to product performance, from stakeholders towards brand vision as well as brand position and brand communication. The survey has also detected that brand position could influence on brand communication and product performance. In our survey, brand communication influences product and brand performance, brand distribution influences on brand performance and product influences on brand performance.

During the past few years, there have been tremendous efforts on measuring the effects of different factors such as work stress, general heath quality, etc. on performance of employees. In this paper, we present an empirical investigation to study the effects of work stress, general health, organizational intelligence and job satisfaction on employee performance. The proposed study of this paper uses two questionnaires where one is associated with general health quality (GHQ) with 20 questions and the other one consists of 12 questions, which is associated with work stress. The study chooses a sample of 144 employees from 222 people who worked for one of Islamic Azad University in Iran. Cronbach alphas for work stress, general health, organizational intelligence, job satisfaction and organizational performance are 0.911, 0.895, 0.795, 0.863 and, 0.864, respectively. The results indicate that job satisfaction has the highest influence on organizational performance followed by other factors.

Information technology plays essential role on the success of organizations; it eases the access on information, reduces time on reaching the necessary information and builds a better communication among different groups of an organization. This paper performed an empirical investigation to find the effects of information technology on strategic management in one of Iranian automakers in after sales services in Iranian auto industry. The proposed study designed questionnaire and distributed among some experts and using t-student test examined the effect of information technology on various factors. The study design a questionnaire in Likert scale and distributes it among some experts and using some statistical observation measures the effects of information technology on various factors. The results have confirmed that information technology influenced on strategy execution and control policy.

Identifying and selecting the most profitable customers from a shareholder’s perspective is of great interest to marketing managers. One promising line in this regard is to explore the customer lifetime value and its profitable management over time. There is a significant body of marketing literature about CLV evaluation in terms of various perspectives. However, much less attention has been paid to the risk associated with customer relationships. Previous researches in this area considered risk as “variability of cash flows generated by customers”, regardless of the trend of variability. Whereas the upside and downside variability from the customer’s expected profitability are extremely different in CRM context. This paper provides a quantitative model based on downside Capital Asset Pricing Model (D-CAPM) to evaluate risk-adjusted CLV and compares the results by employment of traditional CAPM. This paper contributes to this field by extending the discussion on customer risk measurement and provides an approach that enables marketing managers to evaluate the risk of decline from average profitability for different customer segments.

In recent years, there has been good progress on information and communication technology influencing businesses with a new emerging concept called customer relationship management (CRM) and it has made significant changes in electronic banking. The primary objective of this paper is to survey electronic banking effects on key CRM components in one of Iranian banks in city of Tehran, Iran. The survey designs a questionnaire and distributes it among some experts in one of selected regions and the results are verified based on t-student and Freedman tests. Results show that all electronic banking services influence on CRM. In addition, that there are no significant differences among effects of electronic services on CRM but each CRM component has different effects on electronic services. In fact, according to freedman test, improving customer relationship process is the most important factor followed by providing appropriate service for each customer, providing appropriate service on appropriate time for each customer and providing appropriate service by appropriate channel for each customer.

The purpose of this study is to investigate the dimensions of hotel service quality, to assess relative importance of them and to evaluate service quality of Tehran hotels in terms of guests’ perspectives. The paper examines the reliability and validity of the designed scale based on SERVQUAL model. A cross-sectional research based on SERVQUAL model conducted on nine hotels in Tehran (n=1080). Several statistical analyses such as EFA, CFA, Linear regression and t-test were applied to analyze the data. Five service quality dimensions were identified and named as “tangibles”, “problem solving”, “service supply”, “empathy” and “security”. Even though our findings confirmed five dimensional SERVQUAL constructs, some dimensions have been identified differing from SERVQUAL scale dimensions. Finding showed that the best overall service quality predictor is “tangibles” followed by “service supply”, “problem solving”, “assurance” and “empathy”.

This paper presents an empirical investigation to study the effect of industry type on relationship between Tobin’s Q and working capital management among selected firms from Tehran Stock Exchange. The proposed study gathers the necessary financial information from 219 different firms over the period 2001-2011 and categorizes them based on different sectors. There are five independent variables including current ratio, the ratio of current assets to total assets, debt ratio, the ratio of current liabilities to total assets and total cash. Using a linear regression by considering type of industry as dummy variable, the study detects that there was a positive and meaningful relationship between working capital and Tobin-Q in various industries.

This paper presents an empirical investigation to study the effect of knowledge management on job satisfaction in Iranian texture industry. The proposed study of this paper designs a questionnaire and distributes it among 219 out 230 employees who work for one Iranian texture firm in province of Markazi in Iran. The study uses structural equation modeling to examine different hypotheses based on the implementation of LISREL software package. The results of our investigation indicate that knowledge management positively influences on organizational improvement, organizational learning as well as quality improvement. The results of study also indicate that while there was a negative relationship between organizational improvement and job satisfaction, quality improvement and organizational learning positively influence on job satisfaction.