Individual characteristics of CEOs such as ability and financial knowledge can eclipse their behavior and type of decision in the organization, and thereby affect transparency of financial reporting. In this research, the influence of ability and CEOs’ s financial knowledge on the transparency of financial reporting has been investigated. According to the research constraints, the 110 companies accepted in Tehran Stock Exchange have been investigated during the period of 2010-2016. To measure the ability variable from data envelopment analysis technique, and The variable of financial knowledge from Type of educational degrees of CEOs, and to measure financial reporting transparency from multidimensional criterion that covers a wide range of concepts related to transparency, has been used. The results of the research showed that the CEOs’ s ability has a positive effect on the transparency of financial reporting, But this effect was not significant. Also, there is a no significant relationship between the financial knowledge of CEOs and transparency of financial reporting. Finally, the results of the research showed that ability and CEOs’ s financial knowledge Simultaneously have a positive and significant effect on transparency of financial reporting.

The aim of this study was to evaluate the effects of financial knowledge and financial socialization on financial satisfaction considering the role of attitude towards financial risk and financial behavior. This study was a descriptive-correlation based on gathering information and an applied research based on its purpose. The statistical population of research consists of all investors in investing funds in Tehran whom have active trading code in year 1397. Referring to Cochran’ s sampling formula, a number of 384 investors were selected among 2333558 investors through in access sampling method and validated questionnaires of study distributed among them. The validity of questionnaires assessed by experts and its reliability evaluated by Cronbach’ s alpha, which found greater than 0. 7 for all variables. The structural equation modeling used to analyze data and test hypotheses. Findings showed that there is positive and significant relationship between financial knowledge and financial socialization with attitude toward risk and investors financial behavior. Also, the attitudes toward risk and investors financial behavior have positive and significant effects on the financial satisfaction. The results showed that financial knowledge and financial socialization have direct and inverse effect on the financial satisfaction respectively and, two variables attitude toward risk and financial behavior, have mediating role in their relationship with financial satisfaction.

The behavioral decision-making process of individuals highlights the importance of investors' feelings and their correlation with the real economy. The purpose of this study was to model investment satisfaction based on financial knowledge. Qualitative and quantitative methodology has been used. In terms of research philosophy, it is of applied positivist paradigm, and in terms of qualitative and quantitative research, it has an inductive and deductive approach and survey strategy. This research is exploratory in terms of purpose and explores variables and their causal relationship. The data was collected through interviews with experts and the Atlas ti software was used qualitatively. The research population of the present study included experts and financial experts and management of companies listed on the Tehran Stock Exchange. In a small part, Delphi techniques and structural equations have been used. By analyzing the data, a total of 23 categories and 252 and finally 127 concepts were identified and extracted. Selective coding and axial coding were also performed. Among the identified factors, the axial coding paradigm was performed and based on that, the linear relationship between research categories including causal conditions, axial categories, contextual conditions, intervening conditions, strategies, and consequences were determined. Managers must always identify the risks that threaten the company. Investors can benefit greatly from the application of financial knowledge in their specific situations. When behavioral finance develops among market participants, investors will see its benefits.

As financial markets become more complex in today's world, terms such as financial capability and financial knowledge (literacy) have recently become widely used in the literature and everyday conversation. However, there are still challenges in explaining the meanings of each word, its dimensions and elements, and how to measure it, and many consider the two words to be the same. In addition, most of the research conducted so far has focused on the term financial literacy and identifying the factors affecting it, and the concept of financial capability (ability) has not been specifically addressed. Therefore, the purpose of this study, while explaining the conceptual differences between the two words, is to provide a structural model regarding the factors affecting the financial ability of individuals from the perspective of experts through a phenomenological approach. This research is based on a library and interpretive method of qualitative research that has examined the views of 12 Iranian financial experts. The results showed that the proposed model of factors affecting the financial ability of individuals including 3 main themes of ability, mental framework and communication, 4 categories of skills, attitudes and general and financial motivations as well as 39 factors are influential.

Purpose: The purpose of this research was the effect of financial education on financial knowledge, financial attitude and financial behavior of management and accounting students of Mashhad. Methodology: The statistical population of the research was management and accounting students of Mashhad city in Razavi Khorasan province. 400 questionnaires were collected and structural equation modeling method was used. The method of data collection is library and field method with questionnaire distribution. This research is an applied and descriptive survey, and the data collection was a questionnaire prepared from several standard questionnaires that were integrated by the researcher. To test the hypotheses, correlation test method, structural equation model and regression (path analysis) were used in SmartPLS. Findings: The results showed that the effect of financial education on financial attitude, knowledge and behavior was confirmed. The effect of financial attitude variable on financial behavior was positive and significant, and the effect of financial knowledge on financial behavior was positive and significant. Originality: Many studies have been conducted on the factors affecting financial education. The present study has been conducted by examining the impact of financial education on components such as financial knowledge, financial attitude and financial behavior in a certain group of people (students) who are responsible for the future of the society. Therefore, in this sense, it adds to the existing literature.

Today base knowledge companies are most powerful and successful firms in the world, so having knowledge management system become one of preference strategic on companies. According to international economic condition, most of companies are looking for special way for improving financial operations. This study assessed the impact the implementation of knowledge management systems to improve financial operations in private company. By improving financial operation, company’s income, advantage have increased and waste cost has decreased that it caused company’s marketing share have good progress. In this research by interviewing with experts, and studding previous research has identified the effective indices. The required data were collected by using questionnaires. Techniques has used is structural equation model and regression. The results had shown positive effect (75%) of knowledge management on financial operations in organization. With implementation knowledge management, marketing share and income increased and waste cost decreased. With this strategy could be able to decrease the prohibition economic pressure.

The aim of this study is to investigate the impact of CEO's financial knowledge on earnings management and whether CEO's with financial knowledge engage in more or less earning management than others. In doing so in 130 companies listed in Thehran Stock Exchange we distinguish between accrual-based earnings management, and real earnings management. Multi-variables pooled/panel regression models and equality of means test are applied.Findings indicate that CEO's financial knowledge does not affect earnings management. In addition, we find no difference between earning management in companies with CEO's financial knowledge than those without such experience.

The main purpose of this study is to investigate the effect of self-control and financial knowledge on financial satisfaction mediated by financial behavior among investors in the Tehran Stock Exchange. This research is one of the types of quantitative and applied studies. In this study, sampling was done by Convenience method with Cochran's formula from the target population. Also, the data were collected through a questionnaire with Likert scale and from the opinions of investors of Tehran Stock Exchange. The face and content validity of the questionnaires were confirmed by experts and its reliability was confirmed by Cronbach's alpha coefficient. Finally, the collected data and the analysis of the relationships between the variables were analyzed by structural equation modeling and SPSS and SmartPLS software. Software output shows that self-control and financial knowledge directly affect the financial behavior of investors. Also, financial behavior has a positive effect on financial satisfaction. The important result of this study was that the role of financial behavioral mediator between independent and dependent variables was significant. The results of this study show that the existence of a desirable level of self-control and financial knowledge among investors can strengthen their rational financial behavior and ultimately, provide financial satisfaction to investors.