This paper evaluates the impacts of earnings quality criteria on the ratio of price to earnings per share (P/E) on 88 accepted companies in Tehran Stock Exchange (TSE) over the period 2007- 2012. The results indicate that there was a positive and significant relationship between the P/E ratio and cash dividend. There is also a positive and significant relationship between P/E ratio as dependent variable and the gross profit ratio to sales. On the other hand, there is a significant reverse relationship between P/E ratio and the profit variability. However, no significant relationship exists between P/E as dependent variable and deferrals (accruals) variable.

This paper presents an empirical investigation to study the impact of brand value, service quality, customer trust and internet knowledge on customer retention. The study adoptes a questionnaire originally developed by Jurisic and Azevedo (2011) [Jurisic, B., & Azevedo, A. (2011). Building customer–brand relationships in the mobile communications market: The role of brand tribalism and brand reputation. Journal of Brand Management, 18(4), 349-366.] and distributes it among some people who purchased LED television from a well-known Korean manufacturer in city of Tehran, Iran. Using structural equation modeling, the study has determined positive effects of brand value (B = 0.377, Sig. = 0.0001), service quality (B = 0.204, Sig. = 0.0001) and internet knowledge (B = 0.280, Sig. = 0.0001). However, the study does not find any statistical evidence to confirm the effects of customer trust on customer retention.

The purpose of this study is to investigate the impact of some corporate governance mechanisms on information asymmetry. From among different mechanisms of corporate governance, the number of board members who were not responsible, ownership concentration and the percentage of institutional ownership are considered. Time scale of the study includes the years from 2005 to 2011. Sampling was performed among all the companies accepted in Tehran Stock Exchange using systematic removal method. This sample includes 504 companies-years. This is a post-event study. Experimentally, this study lies in accounting proving research areas and it is based on financial statements of the firms, and regarding purpose is application. Descriptive method has been used in this study. The findings show that there was a positive and significant relationship between the number of board members who are not responsible and the percentage of institutional ownership from the one side, and information asymmetry from the other. In addition, the findings show a negative significant relationship between ownership concentration and information asymmetry.

This paper presents an empirical investigation to study the effects of service quality on post-purchase intention. The study is applied among some small and medium enterprises (SMEs) in city of Kerman, Iran. There were approximately 300 people working for these units and the study chose 168 people as a sample study. The study used a standard questionnaire consists of 20 questions in Likert scale and distributed it among the sample size. Using structural equation modeling the study has determined that service quality as well as perceived quality influenced positively on customer satisfaction and post-purchase intention.

Success of any organization depends on the performance of its employees. Enhancing organizational commitment among employees is an important aspect to perform better. The purpose of this study is to examine the effect of three components of organizational commitment; namely Affective, Continuance and Normative commitment, on employee’s performance. The study is applied among 244 employees of Cooperatives, Labor and Social Welfare department of Markazi Province using a single-stage cluster sampling. The study uses a standard questionnaire for organizational commitment developed by Allen and Meyer and job performance questionnaire developed by Patterson were used to gather data. Structural equations modeling (SEM) technique has been used for data analysis. The result of this analysis indicates that the organizational commitment had a positive significant effect on the job performance. In addition, the study also showed that all three dimensions of organizational commitment, Affective, continuance, and normative commitment, had a positive significant effect on the job performance. From the findings, it has been proved that job performance was strongly associated with employee & apos; s commitment.

In this study, we examined the relationship between the dividend policy and shares liquidity under different criteria on 80 selected firms listed on Tehran Stock Exchange over the period 2007-2011. We used of Amivest, turnover, Gopalan and flow measures for shares liquidity. Using some statistical tests, the study has determined that there was not any meaningful relationship between Amivest liquidity with dividend policy. However, the study detected a reverse relationship between turnover liquidity and with dividend policy, and direct relationship between Gopalan liquidity with dividend policy and between flow liquidity with dividend policy.

Nowadays, increasing competition is forcing businesses to pay more attention on customer satisfaction providing strong customer services. Increased competition has also increased marketing activities. This paper presents an empirical investigation to determine important factors influencing purchase decision involvement in food industry in city of Tehran, Iran. The study designs a questionnaire in Likert scale, distributes it among 270 experts in food industry and, using principle component (PCA) analysis, extracts important group of factors. The questionnaire consists of 27 questions, which is reduced to 23 questions because of sensitivity of the PCA to Skewness of data. Cronbach alpha is calculated as 0.81, which is well above the minimum acceptable level. The results indicate that there were four factors including individual differences, product validation, triggers and dependent behavior influencing purchasing decisions.

This paper presents an empirical investigation to study the effects of two macroeconomic factors; namely exchange rate and liquidity on stock index. The proposed study was applied in Iran and on major index of Tehran Stock Exchange over the period 2001-2011. They reported that the currency exchange maintained negative impact on stock exchange for the period of investigation. This is due to the fact that when currency devalued, working capital decreases and firms did not enough money to purchase raw materials, pay wages, etc. In addition, liquidity marinated a direct and positive relationship with exchange index. However, the impact of liquidity seems to be bigger than currency exchange.

This paper investigates the effects of different factors on development of open source enterprise resources planning software packages. The study designs a questionnaire in Likert scale and distributes it among 210 experts in the field of open source software package development. Cronbach alpha has been calculated as 0.93, which is well above the minimum acceptable level. Using Pearson correlation as well as stepwise regression analysis, the study determines three most important factors including fundamental issues, during and after implementation of open source software development. The study also determines a positive and strong relationship between fundamental factors and after implementation factors (r=0.9006, Sig. = 0.000).

This study tries to examine the roles of information technology (IT) and organizational culture in selecting an organization’s strategy using statistical methods. It is an applied and descriptive-perceptual approach. The study chooses a sample of 171 employees of Grand Tehran Municipality to examine different hypotheses of the survey. Using Pearson correlation test as well as regression analysis, the study concludes that there were some meaningful relationships between IT and selection of an organizational strategy and organizational culture, choice and significance of such strategy. Moreover, the study detected that IT and organizational culture could positively and considerably influence on such a strategy.