The main purpose of this article is to evaluate the effects of the Corona virus epidemic on the production of Iranian manufacturing industries. In order to identify corona waves, in the first part, wavelet analysis is used in the daily time period from March 2019 to March 2020, and in the second part, the effect of different wavelengths on 12 automotive, refining and transportation companies and 15 companies. Food, pharmaceutical and insurance, in the monthly period from April 2017 to March 2019 has been analyzed using panel data and EGLS method. In this study, daily to annual corona wavelengths as well as explanatory variables of inflation and monetary index have been used to examine the economic situation of companies during the corona. The results of wavelet analysis and continuous wavelet transform scalogram indicate that the first, second and third corona peaks are the strongest corona waves. Interpretation of the model estimation results shows that between daily to annual corona waves, daily, weekly and quarterly corona waves have a significant negative effect on company sales. The monthly corona wave, meanwhile, shows a positive effect on corporate sales. Based on the results of the model, it was also found that inflation has a positive effect on sales and production of companies and more deposits than facilities has been able to increase the production and sales of companies.

The main purpose of this study is to investigate the effect of financial development dimensions on income inequality. Studies show that domestic research on financial development usually uses a monetary index. However, the financial development index is a multidimensional concept that includes both monetary indicators and capital market components. Accordingly, in this study, using the data of companies listed on the Tehran Stock Exchange and combining it with provincial monetary statistics, various indicators of financial development, which include monetary and financial components, are created and distributed over income has been tested. For this purpose, panel data in the period 2010 to 2018 and the EGLS method (cross-sectional weight data based on fixed effects) is used. Indicators of financial access, financial depth, financial instability and financial liberalization have been used as dimensions of financial development. The variables of per capita income, inflation, free trade, geographical distance and government size have also been used as control variables. The results show that the variables of ratio of private credit to production, facilities granted to the private sector and the number of privately owned industrial workshops have a positive effect on the Gini coefficient and increase income inequality. Long-term changes in stock price fluctuations of selected companies have a negative impact and improve the distribution of income. The per capita production variable, the ratio of the province’s budget to production and inflation increases income inequality and the ratio of total exports and imports to production and the per capita distance to the center reduce it.

Sustainability of company is a general management concept that assures the continuity of activities of company and supports the long-term economic success of that. With regard to the importance of concept of sustainability in the recent century, this study aims to investigate the effects of disclosure of the extent of sustainability indicators on earnings quality for the companies listed in the Tehran Stock Exchange (TSE) in the years 2011-2016. Since, at present, there is not any mandatory requirements and regulations about the disclosure of sustainability indicators in Iran, the disclosure of such indicators for the companies in TSE is at a low level. The required data for this study came from annual reports of board of directors, financial statements and websites of the sample companies from the TSE. Results from Panel data EGLS regression showed that disclosure of the extent of sustainability indicators, in general, has positive and significant effects on earnings quality. Also, findings showed that among the three dimensions of sustainability, the indicators relating to social and economic dimensions have negative and significant effects on earnings quality while that relating to environment dimension has positive and significant effects on earnings quality.

The advancement of technology and the increase in the skill level of people has led to higher wages and subsequently led to an increase in wage inequality. In this regard, tax resources are the most important tool of the government to improve this gap. This research aims to answer the question, has the tax system in Iran been effective in eliminating the wage gap, and if so, to what extent is it capable of compensating this inequality? This article examines the effect of technology change and tax system on wage inequality using the panel econometric technique of Weighted Least Squares (EGLS) during the period of 1389-1398 in 11 provinces that collect nearly 95% of the country's taxes. The estimation results show that with a one percent change in technology, wage inequality increases by nearly 16%, and in the second model with pure data (the presence of taxes), this change reaches nearly 10%. It can be concluded that the tax in Iran has an effect on reducing wage inequality and the effect of this compensation is 6%, but it has not been able to close the entire gap

The domain (area) of Economic Resilience can be divided into two parts, internal and external, because in order to achieve a resilient and resistant economy, both the reform of the socio-diplomatic-economic structure, and the setting up appropriate relations with the outside world, are important. Therefore, globalization, competitiveness power and risk of a country are introduced as the most important factors which affect the economic resilience of societies in comparison with other countries of the world. In this (that) regard, in the present study, adaptive competitiveness (relying on the efficiency enhancer), risk and globalization on the economic resilience in selected countries of the region; the vision 1404 document and the G7 group during the period 2010-2015 has been studied. According to the results of the study, countries which have higher competitiveness and lower risk enhancer, benefit from better economic resilience. in other words, the relationship between resilience and efficiency enhancer (development) as the main element (pillar) of competitiveness and risk index has been evaluated to be positive. Based on the results of the research, the social dimension of globalization has the highest the effect on economic resilience.

There are several studies that show social capital and health capital have impressive effect on economic growth. On the other hand, many researches in the health and community field, prove close relationship between social capital and health capital. So, this study examines and evaluates the health and social capital effects and also their interaction effects on economic growth in the Middle East countries for 1990-2010 period using panel data and LS (EGLS) and 2SLS (EGLS). Data of study, extracted from WDI, UNDP, PWT and WGI statistical reports. Results show, not only health and social capital have impressive effect on economic growth, but also their interactions-given that social capital improves physical and mental health indicators-have significant effect on economic growth. As well as, public health improves the social indicators, and therefore has a double effect on the growth and economic development.

This paper examines the relationship between mutual fund managers' ownership and the disposition effect, by using the 24 accepted mutual funds in the Tehran Stock Exchange for the period of 2011 to 2015, we investigate the effect of mutual funds’ s types of ownershipon their disposition effect by applying Generalized Method of Moments (GMM) and Generalized Least Squares (EGLS) methods of estimations. Ownership structure is divided into four categories including: foreign ownership, corporate ownership, institutional ownership and management ownership. Kao cointegration test results confirm Long-run relationship among variables. Results also show Funds with managerial ownership exhibit significantly less disposition effect than those without, and the disposition measure decreases with managers' percentage ownership. We also find that the disposition effect is positively related to the degree of board independence. In addation results don’ t confirm the effect of corporate ownership on mutual funds’ s disposition effect.