Objective This study examines the impact of the fraud diamond dimensions, including fraud motivation, fraud opportunity, fraud rationalization, and managers' capability to commit fraud, on Abnormal managerial tone in the annual board of directors' activity reports to the general assembly of shareholders. Based on agency theory, Abnormal managerial tone may stem from managers' motives and their intent to manipulate market expectations. Additionally, behavioral theories suggest that Abnormal managerial tone may arise from managers' individual and behavioral characteristics. Methods To measure fraud motivation, nine variables were used, including auditor opinion, employee growth, revenue growth, current ratio, working capital ratio, financial leverage, capital increase, earnings management, and tax evasion. CEO duality and weak internal controls were considered as proxies for fraud opportunity. Four variables, product market competition, transfer pricing, industry tax avoidance, and lack of political connections, were used as measures of fraud rationalization. Finally, six variables, CEO gender, tenure, ability, myopia, narcissism, and overconfidence, were considered as indicators of managerial capability to commit fraud. The study utilized data from 142 companies listed on the Tehran Stock Exchange from 2012 to 2021, totaling 1,411 annual reports. The hypotheses were tested using multiple regression analysis with fixed year and industry effects. Managerial tone was measured using a specialized lexicon of board-related words based on Iranian board activity reports (Paleh et al., 2021), while Abnormal tone was measured using Hung et al.'s (2014) model. Results The results of the model estimations revealed that auditor opinion, revenue growth, financial leverage, earnings management, and tax evasion, as proxies for managerial motivation, significantly influence Abnormal tone. Also, the effect of weak internal control, as a measure of fraud opportunity, on Abnormal tone was confirmed. In addition, the influence of CEO tenure, ability, narcissism, and overconfidence, as indicators of individual capability, on Abnormal tone was validated, and the impact of product market competition, transfer pricing, industry tax avoidance, and lack of political connections, as measures of fraud rationalization, on Abnormal tone was supported. Conclusion The findings suggest that fraud indicators, i.e., motivation, opportunity, rationalization, and individual capability, can explain Abnormal managerial tone. Fraudulent managers tend to use an excessively positive tone in qualitative reports to conceal misconduct, leading to an Abnormal tone. The key innovation of this study lies in examining the influence of all four dimensions of the fraud diamond on biased and Abnormal managerial tone, thus expanding the literature on managerial fraud and tone management.

Agency Theory and Signaling Theory, it reinforces the fact that honesty and accuracy have not been observed in the preparation of annual reports, this will lead to agency costs for companies. Thus, the present study aimed to investigate the mediating role of managers' explanatory reports in the relationship between the quality of financial reporting and Abnormal audit fees and the effect of unusual fees on the quality of financial reporting in the Iranian Stock Exchange. This study examines research hypothesis by using the panel data of 118 accepted companies in Tehran Stock Exchange during 2013-2018. The linear regression and Sobel test are also used to test hypothesis. The results of this study are in line with the opportunistic perspective and agency theory and audit fee pressure. Findings of this study show that motivation of managers for using positive tone in annual reports is increased when the quality of financial reports is low and that tone was directly related to the auditors' unusual pay. Moreover, managers’ reports tone can have the role of mediating in relation between financial reporting quality and Abnormal audit fee. Finally, managers can’t use extraordinary audit fees as a tool to cover the low quality of financial reporting.

In Hafez’ poetry, didactic and lyric literature are combined well, thus the result of these literary genres is using special tone in didactic poems of Hafez. Using emotional sense in short and compress moral stories, Hafez supported a special kind of didactic literature with effective and influent tone, at the same time with moral’s Dos and Don'ts in form of sonnet poem shows the proper way of living in pleasant way to his audiences. In this research, we show not only the effect of tone of voice in understanding Hafez’ poetry but also elements and factors in determining didactic tone in the poets, also its different types in sonnet poems are discussed. The Study of Hafez’s sonnets on base of descriptive-analytical method in horizontal and vertical axis show that he use various types of tone for his audiences but the tone, generally is Non-dominative and good willing. He achieves his favorite didactic tone via choosing suitable words, arranging them in details, setting the music tone also using many variations.

The linguistic features of the information provided and the type of writing of the financial statements (tone) can facilitate the achievement of the goals of conveying financial and economic information and financially validating them. The eloquence and rhetoric used in the reports is important for understanding quantitative information. In this regard, the present study is conducted with the aim of presenting a tone management model (reporting tone) and examining its relationship with the readability of financial reporting. This study is an exploratory mixed research. In qualitative part of this study to present a qualitative model of tone management (reporting tone), using thematic analysis technique a semi-structured interview is conducted with 20 members of the certified accountant's association in Tehran and Shiraz. In the quantitative part, confirmatory factor analysis is used using a 30-question researcher-made questionnaire, in order to check the validity of the proposed qualitative model. In the theme analysis section, 19 basic themes, 3 organizing themes and one overarching theme are identified. Also, the results of the confirmatory factor analysis technique confirmed the fit of the proposed model. In addition, the result of the structural equation modeling technique shows that tone management (reporting tone) has an inverse and significant effect on the readability of financial reporting. Using tone management for informational purposes can help to improve the readability of financial reports and fundamental information of companies since the figures are not able to fully reflect economic realities due to inherent limitations or limitations in accounting standards. The new technique of theme analysis and structural equations is addressed to this issue.

Since the tone of the managers influences the decision-making of the users of financial reports, the existence of independent and specialized committees in the company such as the audit committee can be effective as one of the pillars of corporate governance to monitor such actions of managers. Therefore, The main purpose of this study is to investigate the effect of the financial expertise of the audit committee on the Abnormal tone of the management review and analysis report (management interpretive report) in companies listed on the Tehran Stock Exchange. To test the research hypothesis, the financial information of companies listed on the Tehran Stock Exchange in the period between 1396 to 1397 has been used, so that after applying the restrictions in this study, the final sample consisting of 168 companies was selected. After measuring the research variables, multivariate linear regression analysis was used to test the research hypothesis. The hypothesis was also tested using Eviews econometric software and statistical techniques of integrated data. The results of the statistical tests of the research show that the financial expertise of the audit committee leads to a reduction in the unusual tone of the management interpretative report.

چکیده [English] Objectives: This research evaluates the effects of overconfidence, disposition effect and investors’ attention on the Abnormal volume and Abnormal returns of stocks through Interruption in independent variables. Method: It uses the unbalanced panel data regression technique to study a sample of 325 listed firms in Tehran Stock Exchange at weekly intervals between 2011 and 2016. Resutls: The results show that disposition effect and investors’ attention cause Abnormal volume. In addition, with regards to Abnormal return, the effect of investors' attention on Abnormal return is significant in the regression model. The important point in this study is the investigation of the effect of behavioral biases on Abnormal volume while generating Abnormal returns. The results indicate that only investors’ attention causes both Abnormal volume and Abnormal returns. Also, in the case of overconfidence, the relationship between this bias and Abnormal volume and Abnormal returns is not significant.

Objective: One of the most important sources of information available to users is the information disclosed by companies. Managers can express their expectations of the future performance using positive and negative words in written messages, or they might consider it as a low-cost strategy for gaining personal benefit. The purpose of this research is to get a good understanding of this kind of behavior. Methods: Disclosure tone was measured in the written messages of 1445 reports including: the first prediction of earning per share, the report of activities of board of directors, and the report of the disclosure of significant information, using specialized financial and general words and based on the three simple, balanced and unexpected approaches for 125 companies during the years 2012 to 2016. The test of research hypotheses was done using the generalized method of moments regression with dynamic mixed data and logit regression. Results: The results showed that there was a correlation between the use of more positive specialized words together with the proper return on assets in the current year and future performance. The higher use of this words, together with a higher use of neutral words, caused an improvement in the future return on assets. But the higher use of positive general words was correlated with a decrease in the future return on assets. The findings showed that specialized words can better explain the future performance of the company. Conclusion: Specialized words are a proper tool for providing information about future performance and coordinating managers and investors’ expectations, and in comparison with general words, just by themselves or together with neutral words, have a higher predictive power of future performance.

High-tone external muscle stimulation (HTEMS) or high-tone therapy is a new type of electrotherapy. Unlike the conventional electrotherapy that uses a fixed frequency, in HTEMS, the frequency and amplitude are simultaneously modulated, delivering much higher energy into the tissues. Recently, considerable attention has been paid to applying high-tone therapy in managing different disorders. This systematic study, therefore, was set out to assess the effect of high-tone therapy in various neuro-musculoskeletal disorders. After an exclusive search in databases of PubMed, Scopus, and Google Scholar, seven relevant studies were selected, including 3 studies for low back pain, 2 studies for peripheral neuropathy, 1 study in multiple sclerosis patients, and 1 preprint study on the subjects with anterior cruciate ligament reconstruction. PEDro (the physiotherapy evidence database) scale was used to assess the quality of the included articles. Although the studies reported that high-tone therapy significantly improved signs and symptoms, the low number and poor methodological quality of included studies do not allow determining certain effectiveness of HTEMS, and it could be an important reason for performing more research in the future.