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Accounting information plays a crucial role in the decision-making process of lenders. They pay special attention to the income statement and its quality when making decisions. Consequently, financial statements must meet the minimum required standards. Adopting a comprehensive risk management approach can enhance earnings quality, ensuring effective reporting and compliance with laws and regulations. Therefore, this study aims to examine the impact of external financing and the moderating role of risk management on earnings quality. The research hypotheses were analyzed and tested using a multivariate regression model with panel data. The study's statistical population consists of firms listed on the Tehran Stock Exchange. The findings demonstrate a positive and significant relationship between a firm's external financing and earnings quality. This suggests that risk management plays a moderating role in the relationship between external financing activity and earnings quality. External financing and risk management contribute to improving the quality of financial information. Investors can evaluate the reliability of a firm's accounting data based on the level of external financing and enterprise risk management components. Thus, these findings have implications for managers and regulators to enhance the quality of financial information and promote the use of a comprehensive risk management approach to build creditor trust. [ABSTRACT FROM AUTHOR]

The employment of different age groups is one of the main topics among the policy makers. The government has always been seeking ways in the social welfare system to provide job opportunities for the young people. One way is to change the age of retirement. The aim of this study is to investigate the effect of retirement age on employment and unemployment. The study uses the two-stage constant elasticity of substitution function and nonlinear estimation to analyze the replacement of the young labor in the Iranian labor market from 2005 to 2018 and the effect of retirement age change on the employment of different age groups. The findings indicate that the substitution rate of young labor in the Iranian labor market was 42 percent, and thus, as 100 people get retired, only 42 individuals get employed. Therefore, the policy of retirement age change was not very much influential. Also, considering the fact that the social welfare system is salary-based and its budget is based on current payment, these policies may challenge the financial sustainability of the social welfare system. [ABSTRACT FROM AUTHOR]

The present study aimed to investigate the effect of financial fragility on macroeconomic variables within a TVP-VAR model. For this purpose, first the financial fragility variable was calculated. Then, this study evaluated the effect of this variable on macroeconomic variables including economic growth rate, inflation rate, and exchange rate. In this study, the quarterly data for the period 2001-2020 were used. The results indicated that financial fragility had a negative effect on economic growth but a positive effect on exchange rate and inflation by creating uncertainty in the economy. In other words, financial fragility in Iran increased economic fluctuations by reducing economic growth and increasing inflation and exchange rates. [ABSTRACT FROM AUTHOR]

Today, research on people's attitudes towards money and its effects on individual and social life has more been taken into consideration. The concept of attitude towards money evaluates different aspects and multi-dimensional structures of money meanings and indicates a value people give to money and consider money an important part of their life (Marwah & Anim, 2015). Studying the attitude towards money is important because it requires making decisions about money and financial behaviors (Henchoz et al., 2019). People in daily life always deal with money. Money changes everything; some people adjust their life level, expectations, tastes, preferences, and consumption based on their money. Money as a useful tool in satisfying psychological and environmental needs motivates an individual to change his/her life direction by doing acts actively. Therefore, money can be seen as an efficient stimulus for internal motivations (Bandura et al., 2011). Attitudes in this study are defined as the meanings, feelings, and beliefs that individuals attach to money. Money attitudes are acquired through socialization and are established early in childhood (Tang et al. 2005). The present study aimed to investigate the effects of dimensions of monetary ethics (budget, evil, equity, success, and motivation) on life satisfaction. [ABSTRACT FROM AUTHOR]

Over the past decades, the economies of the world have continually experienced economic fluctuations, business cycles, and cycles of boom and recession. Fiscal rules are one of the most important tools of the government with the goal of stabilizing and reducing fluctuations during the business cycle. It is always the minds of many policymakers who are involved in the question of how a policy should be considered during a period of boom or recession. In fact, policy makers are confronted with the question of whether fiscal rules should be used during business cycles. In response to this question, the present study uses a dynamic stochastic general equilibrium (DSGE) model and modeling the National Development Fund to scenario in two modes of applying counterycyclical fiscal rule and its non-implementation. The findings of the study showed that, in the case of petty impacts, a counterycyclical fiscal rule based on oil revenues has reduced the intensity of fluctuations of macroeconomic variables compared to the absence of a fiscal rule. Also, in the case of monetary impulse, there is a significant difference in the effectiveness of the implementation of the fiscal rules there is no indication of its non-application. [ABSTRACT FROM AUTHOR]