As the earning of companies is the best decision making base of capital market, but it is threaten with inclusion of predictions, difference ACCOUNTING METHOD AND earning management in earning reporting process. Thus the earning precision, confidence, conscious, truth, relevancy, high rate of cash, predictability, … AND its realization that called earning quality in academic board, play important rule in usefulness of earning in decision making process.Whether the quality of a firm’s reported earnings affects investors' ability to predict future earnings is still a subject of much debate among ACCOUNTING researchers. lev (1989) suggests that low quality earnings may be causing the relatively low correlation between reported earning AND the market’s evaluation of future earning. This dissertation used the valuation model described in Ohlson (1995) AND Feltham & Ohlson (1995) to explore the possible links between ACCOUNTING METHOD choices AND the ability of investors to use reported earnings to predict future earnings. The results show that quality of a firm’s reported earnings doesn’t affect investors’ability to predict future earning.

Consumers often avoid online shopping AND e-commerce websites due to the lack of transparency of information on the websites. In this research, it seeks to investigate the effects of electronic commerce transparency AND mechanization on the ACCOUNTING systems of Tehran Stock Exchange member companies that do business online. The research METHOD is based on the MIXED METHOD. Data (accountants & financial experts) have been collected by implementing the foundational data theory METHOD AND conducting 18 in-depth interviews using the protocol AND based on the multiple purposeful sampling METHOD (intensity AND snowball). Also, categories AND themes were determined by using open coding, axial coding AND selective coding using ATLAS.ti software. In a quantitative study, 298 people were rANDomly selected using a stANDard questionnaire. Data analysis was done using Lisrel software. The obtained results show that 1) transparency of products, transparency of buyers AND transparency of transfers have a significant effect on the transparency of financial information; 2) the perception of information transparency has a significant effect on the intention to buy online AND increase consumers; 3) Perceptual risk also has a significant effect on repurchase AND perception of transparency on information transparency.

Abstract The objective of this research is conceptual explanation of the effectiveness of Trading Volume around Earnings Announcements. The METHOD of the present research is the METHOD of historical cognition in the framework of library studies AND is of the type of theoretical-critical research AND based on research related to the subject.In general, the analytical approach has at least 4 important features; First, this view is often textual, meaning that it accepts that ACCOUNTING has economic, political, AND social implications. Second, this theory seeks participation AND interaction. This means that it is always looking to change or improve ACCOUNTING practices. Third, it is related to both micro (individuals AND organizations) AND macro (profession AND society) levels, AND the fourth is interdisciplinary AND relates to, borrows from, AND combines with other systems. Therefore, the critical view is more related to the ACCOUNTING profession, system AND procedures than traditional studies.The principle of disclosure is considered as one of the principles of ACCOUNTING AND according to this principle, all information related to the activities of the company should be provided to various groups in an appropriate AND timely manner. In other words, information disclosure can be used to transfer information from a specific domain to a general domain. Proper AND quality disclosure will improve transparency AND reduce information asymmetry AND market effectiveness.The effects that determine fluctuations in the capital market are innumerable. Past, present, AND even neglected events are reflected in market prices, but often do not show a clear relationship with price changes.The results of this study provide useful theoretical information for policy makers AND institutions that develop ACCOUNTING stANDards on the quality of financial reporting for investors AND develop the results of behavioral research in the field of finance.

Since Critical Rationalism is considered by some more of an attitude or mindset AND by others a METHODological approach to philosophical thinking AND practical problem-solving, its application, or more accurately, its epistemological testing grounds, should be expected to be much more wide-ranging than they have been so far. With the exception of some published anthologies on Critical Rationalism AND occasional nods to the legacy of Karl Popper’s falsificationist METHODology, relatively few applicaions of a critical rational approach to contemporary theoretical debates in the social sciences have been published. I wish here to critically challenge the (optimistic) Hegelian AND by extension the neoLIBERAL view of the progress of American capitalism by reframing it with the Marxian notion of expropriation as applied to enslavement on plantations. The logic of enslavement as a process by which brutal exploitation has been practiced for centuries offers a falsifying test case of the rationality of capitalism AND its promise of individual freedom of choice. This essay is an explicit exercise in the potential power of a version of Popperian critical rationalism being applied to the intersection of modern LIBERALism AND capitalism, exploring the imbrication of a critical AND rational analysis.

Background AND Objectives: Different governance approaches have various definitions AND systems about health. The purpose of this study was to compare the appropriateness of the health system performance with the ideology of the selected countries.METHODs: In this comparative study, LIBERAL countries (America, Canada, France), social countries (Russia, China, Cuba) AND MIXED countries (Sweden, Norway, EnglAND) were selected purposefully. Data were obtained from World Bank AND WHO’s published documents AND discourse literature studies. Causal layered analysis framework was used for data analysis.Results: Comparison of health indicators showed that MIXED countries were in a better position than the other two groups. The health system’s stewardship of the LIBERAL, MIXED, AND social countries were decentralized, semicentralized, AND centralized, respectively. Discourses of the LIBERAL states were based on the capitalist economy, with lack of reliance on natural resources. Socialist countries, a socialist economy system emphasizes the use of natural resources. In these countries governmental involvement is maximum. MIXED countries have a constitutional monarchy government AND benefit from both of these approaches to create welfare based on the ideology of LIBERALism AND the welfare state approach.Conclusion: MIXED countries with appropriate economic- social conditions, semi-centralized structure of service delivery, suitable financing system, AND regional AND local management of services (highlighting the role of municipalities), have better health status than other countries. The ideology of the countries forms the social, economic, AND political structures as well health. Iran should consider various layers of metaphor, discourse, casual structures, AND litany for redesigning the health system.

Competition law is a newcomer to the legal system recently. A sound understANDing of competition policy can provide us with sufficient bases to apply a fundamental AND normative view of the issues of competition law. The difference in supervision AND regulation determines how the market functions AND in order to understAND this difference one must understAND competition policy. Competition policy may be based on governmental support for national production AND industry or on a non-interventional AND regulatory posture. Moreover, supervision, based on the principle of non-intervention in the market mechanism, is rooted in LIBERAL ideas; however, regulation, whether as a rule or an exception, is based on the assertion that the market has been ineffective in attaining its goals. Therefore, the government will resort to interventions to regulate inefficiencies.  This paper aims to analyze Supervisory Authority in Implementing Competitive Policy by employing the description METHOD. In this article the author tries to first delineate competition policy, its related requirements AND imposed deviations to the market. Then, by defining the supervisory entity AND clarifying its distinction from the regulatory institutions, the author considers the characteristics of an appropriate supervisory entity conducting a comparative study of this issue in Iran AND the U.S.A. This form of Competition policy because of its applicable experiences which have been well described by recent scholarship is considered suitable for the native system.

This paper examines the LIBERAL society that Popper lauds, that aims to be truly open, AND discusses why another, more communitarian kind of society, particularly societies in Africa, may also reflect the quest for intellectual openness that is Popper’s ideal. Moreover, this paper avers reasons why Popper should be comfortable with such a LIBERAL-communitarian mix. The inter-subjectivity in his critical rationalism is a balance of an explicit individualism, AND an implicit social element (Afisi, 2016a). Popper is indeed an author of such a balance. For a society to be truly open requires the careful recognition AND protection of individual freedom. However, the extent to which individuals are free to perform actions that they desire without external constraints, AND the level of their individuality in relation to others when performing such actions, remain a contentious issue between LIBERALs AND more communitarian thinkers. Popper’s critical rationalism provides the necessary impetus to this contention through his view of freedom that I contend can best be viewed as carefully balanced, a view which combines individuality with a social element that upholds community values necessary for openness of society. With this combination, Popper’s politics of LIBERALism provides an effective model of how a truly open society can be achieved. The values inherent to Popper’s LIBERALism including those concerning intellectual openness, individual freedom, mutual respect, measured self-respect, welfarism, humanitarianism, accountability, critical debates AND feedback from the citizens, together concern the conditions for a society to be truly open. There are many competing thoughts as to what openness might be in Popper’s philosophy. The present study of Popper does not presume to address them all. The focus here is specifically on using Popper’s idea of critical rationalism to balance relations between LIBERAL politics of individual rights AND freedom, AND communitarian politics of the common good, as it relates to situations about how socio-economic AND political conditions in Africa societies should be structured. While I contend that Popper’s works in political philosophy focused centrally on Western political tradition, AND not about Africa in its strict sense, significant lessons can be distilled from Popper that can offer suggestions on social reforms in Africa. This paper explores Popper’s project of the open society across the plurality AND differences of societies, so that his LIBERAL ideas of individual freedom are not undermined, AND the progress of the communitarian idea of the common good, that Africa societies are built upon, is also well enhanced. LIBERAL individualism AND community values inherent to communitarianism are both well accommodated within Popper’s critical rationalism.

Purpose: Due to the great damage that Corona has inflicted on the tourism industry, neglecting the future of tourism marketing can pose a serious challenge to this industry AND economy AND have irreparable consequences. The purpose of this study is to identify key factors, drivers AND future scenarios of the tourism marketing.METHOD: The present study is applied-developmental in terms of purpose, descriptive-analytical in nature AND MIXED (qualitative-quantitative) in terms of METHODology. The METHOD of this research is scenario writing using MicMac software to identify key drivers AND scenarios with Wizard scenario software.Findings: First, the future trends AND meta-trends of post-corona tourism marketing were identified, of which 41 key trends AND 8 meta-trends were identified. According to experts, 19 key factors in the future of tourism marketing in post- corona were identified using the cross-impact analysis AND questionnaire completion. Then, using the cross-impact analysis questionnaire AND with the help of the Wizard scenario software, two groups of favorable AND unfavorable scenarios were identified.Conclusion: Based on the research results, there are two favorable scenarios AND two unfavorable scenarios that can help marketing AND tourism policy-makers AND decision-makers to take into account the effective factors AND scenarios proposed for proper planning of industry in the post-Corona era.