The purpose of this research is to study the effect of rational and experiential information processing style on opportunistic and efficient earnings management based on Cognitive – Experiential Self Theory. For this purpose, the number of 250 accountants and financial managers of listed firms in Tehran Stock Exchange were selected as research sample. Research theoretical framework collect by library study and research data gathering was conducted via questionnaire. Also, the research hypotheses were tested through structural equations modeling. Research findings show a negative relation between rational information processing style and opportunistic earnings management and a positive linkage between experiential information processing style and opportunistic earnings management. Also, this evidence indicates a positive relation among both type of information processing styles and efficient earnings management. Based on these findings, it can be concluded that information processing style as an individual and cognitive feature influences the types of profit management as one of the financial decisions.

Sluggish Cognitive Tempo is used to describe a particular type of attention deficit, concentration, and slowness in information processing. The aim of this study was to investigate the psychometric properties of the Sluggish Cognitive Tempo Scale (SCTS) of the parent form among Iranian children. The present study is a descriptive study. A sample of 1700 people was selected from the provinces of Tehran, East Azerbaijan, West Azerbaijan, Kurdistan, Fars and Khorasan using cluster sampling method. 122 subjects were excluded from statistical analysis due to incomplete answers to the questionnaires and thus the final sample was reduced to 1578 parents. The confirmatory factor analysis method and internal consistency were used to compute the Sluggish Cognitive Tempo Scale factorial validity and reliability, respectively. Also, in order to examine the construct validity of the Sluggish Cognitive Tempo Scale, we computed correlations between different dimensions of Sluggish Cognitive Tempo Scale with Attention Deficit Subscale of Mental Health Assessment Questionnaire for Children and Adolescents. The results of statistical results showed that this scale has structural validity, criterion and convergence in Iranian society. The results indicate that the scale is three factors and also the validity of the scale using Cronbach's alpha method and retest test after Approved two weeks. According to the findings of the present study, the parent form of the Sluggish Cognitive Tempo Scale (SCTS) has a good validity and reliability and it can be used in research related to slow cognitive multiplication in Iranian society.

The purpose of this study is to investigate the effectiveness of visual transformation therapy with a cognitive information processing approach in improving children with cognitive dyslexia. The method of this study is quasi-experimental with a pretest-posttest design and a control group. To select the statistical population, 140 students aged 7-9 years with specific learning disabilities who presented to Yeganeh center of Savojbolagh in Alborz province in 2018-19 school year were used. Then, 60 students with dyslexia were selected according to the available sampling method, of which only 20 students had a visual learning style. These twenty students were randomly assigned to the two study and control groups. The instruments were as follows: Wechsler Intelligence Scale, VAK Questionnaire, history case form and a reading disorder test administered by the researcher. Then, the students were divided into two homogeneous groups according to gender, age, educational level, and intelligence. Then, within two months, ISHINR, Cognitive Information Processing, Cattell-Horn-Carroll, and Visual Learning Style training sessions were conducted for the study group, while the control group received no training. At the end of the treatment sessions and 8 weeks after, the students were reassessed. The results of repeated measures analysis of variance showed that the effect of time and group effect were significant during the study (P<0. 05). Thus, this method is effective and can be proposed for the treatment of cognitive dyslexia.

Aim: The purpose of the present study is to determine the effectiveness of developmental therapies based on cognitive information processing approach on improvement of dyslexia in 7 to 9 years old children with learning disabilities in Alborz province. Methods: The method of this research is pre-test; post-test, with control group. The statistical population of this study consists of 60 persons, 30 of whom were placed in treatment group and 30 were placed in the control group. Prior to treatment interventions, IQ was assessed using Wechsler IV test, signs and symptoms of dyslexia was assessed with Cattell Horn Carrollchr('39')s developmental therapies approach, ISHINR and cognitive information processing and learning style of students, parents, therapists and teachers was measured and evaluated using VAK Questionnaire. Then the students were divided into three separate groups of visual, auditory and kinesthetic based on their gender, age, educational level, learning style and considering the study goal. Thereafter, the training sessions were held within two months for these three groups. The students attended 15 ninety-minute training sessions along with their parents, while the control group did not receive any training. Results: The data were analyzed using multivariate analysis of variance (MANOVA) method and the results showed that there is a significant difference (5%) between all of the three treatments groups in comparison with the control group, so all the three treatments methods are effective. Conclusion: Developmental therapies (VAK learning style) utilizing cognitive information-processing approach are effective in the treatment of cognitive dyslexia.

Purpose: The purpose of this study was to evaluate the effectiveness of audio transformation therapy with a cognitive information processing approach on improvement of children with cognitive dyslexia. Methods: This study was a quasi-experimental with a pre-test-post-test design and a control group. To select study population, 140 students of 7-9 years old with special learning disabilities who had referred to Yeganeh center of Savojbolagh in Alborz province in the academic year of 1397-98 were used. Among these students, 60 patients with dyslexia were selected using the available sampling method, from which 20 students had auditory learning style. Then they were randomly assigned into two examination (10) and control (10) groups. Wechsler IV test, VAK Questionnaire form made by Lilinfeld (2011), reading disorder test made by the researcher and case history form were used in this research. Thereafter, the training sessions were held within two months (15 sessions of 90 minutes) for examination group using ISHINR, Cognitive Information Processing (CIP), Cattell-Horn-Carroll (CHC) and Auditory Learning Style while the control group did not receive any training. At the end of the treatment sessions and 8 weeks after that, the students in both groups were re-evaluated. Data were analyzed using repeated measures analysis of variance and Bonferroni post hoc test at a level of 5% error using version 22nd of SPSS software. Results: The results showed that auditory transformation therapy with a cognitive information processing approach caused a significant increase in symbol reading, image reading, comprehension and verbal expression in the post-test and follow-up in comparison with the pre-test. Also, after performing auditory transformational therapy, symbol reading, image reading, comprehension and verbal expression in the examination group was significantly greater than the control group. While before treatment, there were not significant differences. Conclusions: Auditory transformation therapy with a cognitive information processing approach is effective in treating cognitive dyslexia.

Background: The main objective of this study was to investigate the effect of cognitive-metacognitive strategies on information processing speed based on the result of Stroop test on students with specific learning difficulties. Method: The research method was pre and post-test experimental plan with control group. The target population of the research included all fourth, fifth and sixth grade students with specific learning disabilities in specific learning school of Omid in the academic year of 2016-17. (N=76). Sample for the research was 36 students (both genders) with math learning disability, which were selected using systematic random sampling. Tools used for gathering data included: Researcher-made questionnaire, Raven's IQ test, Iranian Keymath test and Stroop test. Experimental group received 10 sessions of cognitive-metacognitive strategies and control group did not. Results: The results of multivariate analysis of variance (MACNOVA) showed that automatic and controlled information processing (response time index, number of correct responses and error response) is different in experimental group after cognitive-metacognitive intervention(P≥ 0/001). Conclusion: According to the findings of this study, it can be concluded that cognitive-metacognitive strategies based intervention was effective in improving information processing. These interventions are recommended to be exploited.